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The Chhattisgarh Value Added Sales Tax Act, 2005

Chhattisgarh · state statute
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Chhattisgarh Valu Added Sales Tax Act - 2005 
Bctflt1JI¢ ~ ~ fclcpllcf>x (~ ~ -2006 
Chhattisgarh Valu Added SalesTax (Amemdment )Act -200-3 
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Chhattisgarh Valu Added Tax Rules -2005 
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~er wn it fcn :mit Rlf.!R:l>G c€I- ~$mu 16 ~ wcnu (9) crm (11) ~ 
~' ~' ~ ~'q it 0fTl "ITT1TT . 
~ 3,~, ~ *. ~ 5TJ:-111JITT m"t B, -3cm gJ:fTOT'T,f ~- f.wfrz gmcfr 
~cT ~ ~ * ~' ~ mccr m qr ~ ~ ~ ~ cf,T{1JTT ii d~n~h.{01 
~ 3RRm ~ if fcl R Fc!:Q ~ ci1-. it ~ m en: ~: i:-i-rn B -3=fr'cTch -it,' 
ITT11T. %1' efctrTT . 
(s) ~ ~ o1ffifl RB w mu*~ 1J0.+.{Jc1i{"I cTT ~ ~ ~i:: ITT 
rr:rT t W *~ * ~ * ~ {Nifs:~cf,{01 <xl1i:nfr ~ ~-
( 6) ~ cfi'li ~ RB w mu*~ {f2;ifS:1c1i{a1 cfiT ~ ~ ~i:: ITT 
rr:rr ~. {NH{lc\i{OI *~~*~CT~~ c\iT0TcTT'/f ~~"RB cfiT 
f¾f.i1--1fo1 ~ ~ mti:r cfi"{ ~ ~' ~ ~, 311 crrfug * ~ ~ fcf. d)fs:-lcf{OI 
*~~ cfiTm~~, mu 16 ~ ~~ cf.l" {Gii~l'fict ~ 
'0lfT *\ {NifS:lc1i{a1 ~, 311 ~it~ iT'lT ~ 'ctlm3 cf.l" Tcfi (f2;i½h,i_a1 
* ~ ~ ITT rr:rr ~, ~i:: ITT ~ q\ {151 ~1 =t.i_ 01 '=f.T ~ ~ ~ 
~ B srcJcr m wn . 
(7) W '/fTU .. ffi"cT ~ ./;-<J3ll, <TT•.!=-'-< "1'.9"-''· ;_, ,:;-, ~lo7;cf l-h2.l,:}; rctlID m 
cf.I 'lfr, :it fcF.' {1 7 ..< ir; ~ ~~-:..1 :)·; ~--:-: ~- ~c;.r . ...; ;3_ :-:-,~ -:rJ_;'.4 cfl mm/ 
mct1 ir. ~ 6111 . 
fYtil:fi{ - ~ >7T if 3-~-c-~--;::_ ;-.,_·-: er ~~::r'- ;,;-- ciif ~<-T E~!•l1 i,- fcn 3B 
StJTTT -;, "B .:mi:: ;c, f.,..,-,:.; 3-~..,;:,.,__...; : ,,;i~: : '='~: c::· :::- "~, ~ ~m 3 ~ @'u:s ('if) 
ii~;-- :t 
108 ( 23 ) 
~ cf,' f.mf anif <f,'f 
~ ~i<F,Dlf. 
108 l 24 ) 
Wo'R~<lif~ 
3TH ~ olffili<TT. q,f 
~-
~-
18. {1) ~ ~' ;;:iT 'qRT 27 ~ mer mcf lR ~ ~ ~ t, f;rclfftr ttfcf llj" 
9"W'T_ t ~ it ~ 911:cf ,itrrr_ 
(2) ~ ~ 3c!mU (!)~mer, cf.l:~ 01T<1 ~ ~ 30 Wffi~ ~ 
Rmf@ m i:r ~ ~ m {Rlfs:'lcfi{u1 ~ ~ ~ ~ cRTTT ~ 
;;:iT ffl 3fucf ~ ~ ~ t, cf.l:R ~ ~' ~~ mfr 91if ~ lR, 
~ m ~ 30 Wffi ~ ~ {Rif<{)cfi{OI ~ ~ cf.{rf. 
(3) ~~~en{-~ m ~ m ~ (2) ~ mer {Rif{1c!i{01 ~ ~ 
~ ;:,m· c/i\CfT, q:m qftf?4fu i:!', ~ m ~ cfil" ~ 1.:f=iT ~ ~ ~ 
~ ~ ~ Bl" m ~ w© ~ wra ~ ~ ~ ~ cRTTT, ;;:i,- ~ 
~if~ m ITTlft. 
(4) ~ ~ ~ {Rlfs:~lcfi{OI ~ ~ m ~ ~ ~ * ~ ;JfRc!il"{T, ~ 'qRT 
$ ma ~ cfi@T t m q:m WITT" i:r ~. m ~ cfil" ~ c!iT ~ 
~ ~ $ ~, mmr ~ cntrrr, ;;:i,- ~ ~ if zj'Qcfi ;:,m· "ITTTft. 
~-6 
~ct{fol"-li ~. ~ ~ cfi\ ~ ~ 
19. ( I) (cfi) (~) ~ ~ o1WTTU, fuB ~ "[RT fufta" ttfcf i:!' ~ ~ rf{ 
~"[RT, ~ciiB$ ~~~~; ~ 
( cft;i-) ~ CxTT9"m, ~BcfiHRi aj cfi{u I ~ 'qRT 16 ~ 3c!mU ( 10) 
~ ~ (q) <JT ~ (s) t ~ f.m:a mr ~t 
fclcHfo1;qj ~ ~ i:f, ~ ttfcf i:f ~~qt~' q:ID ~ 
c!cfl am ~ snf~ cfil" ~ ;§tm fcmcr !'ct,;q 1 ~; 
~~~~~amffin'~:w~~~mfcfi 
fui%a ~ ~ fcfim ~ ~ cfil" ~ mCTUT<ri am q;fcfi ~ if 
w ~ ~ <lT fyf;m ~ CxTT9"m cfil" ~ ~ ~ wt1TT fcfi ~ 3ctcf 
fclcHfo1;qj ~ m;:;, ~<q t ~' itif ~ ~ i:f, ~ ~ 
mf~ cfil" ~ ;§tm fcfi ~ ~ ~-
(&) ~ CxTT9"m fuB ~ ( cfi) $ ~ mCTUT<ri ~ $ ~ ~(\,cf mr 
~, ~ crrfr& cfil" ~ ~q $ ~ ~ q;fcfi ~ ~am~ tmr 
i:!' ~ ~ ~ cfil" fuB fcmcr mT ~. ~-
(rr) ~ CxTT9"m fuB ~ 41 cfil" ~ (2) t ~ $qTUT wni ~ ~ 
~ ~ mr ~ ~ (&) i:!' ~ CJ;fcfl $ m q:m W.¢i'Jl r .. ~ . .; 
~1JT. 
• • • • • • • •-• • • • • • • • • • • • 
• • • • • • 
,. ) 
• 
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • lr 
m¾Tclim ~if 3".l'<lTU (1) ~&u-s (cr.) ~ mfr;,~ mcy ~ m"{Uftif 
fcrar ~, •lc.-;cfr <iTJT(i5a ~ cfiT 9cTT -qc,;ctl ~, m cf6 fcmcr ufrr if cl"-TT fcrfucr wr.:r 
~ mR{ ~~~%TIT . 
13; 3Q'9"'ffi (1) ~ ~.fR ~ ~ cfif.r ~ fc;fQ: ~,mr ~~mu 2s i:fi'r 
W<TTU ( 2) IDU ~m ~ l"f(1: ~ ~ cf.""{ cF,f qp ~ m 3cfct" mu cF,1" 3".l'<lTU 
( 3) ~ ~<mf ~ cf,1" ~ cfiT ~ ~cJcf ~ ~ ~ ~ 31r<TTU ~ 
@Us (cfi) m @Us (isr) ~ ~ ~ ~ cf,i- ~ \Cfill". m¾ ~ if. cfiT ~ ~ 
~ <r4TWITTI", m"{Uft m ~,mr ~ ~ ~ ~ ~ cfiT ~ ~ ~-
( ~) mu 2 s cf,]" 31ltlW ( 2 ) ~ ~ fcrfucr &a- if ~ ~ ~ ~ 
m"{Uft ~ ~ ~ cf,]" um cfiT ~ m cf,@T t; m 
(~) 31ltlW (7) ~ ~ ~<mf fuq{Uft ~ m 3Wl' ~ "ITTU ~ 
~,~ ·~ ~ cfi"t cf,]" \Cfill" B ~ ~· cf,r \Cfill" m~ ~ 
~ t <TT 
(3 ) ~i61j_l~~~fu"W-F.~m~~~~- 0 
- ' ' • - cR ~ ~ if 1.->-. I %mo ~ 7" cT ;:T ~ ~ ijTfug {1 
~ fen ~ ~ cfi{ ~ if 1T<TT ~ ~ ~ cf,r c1TW9 
cfqi m cfi{ ~~cf,]" ctTfmr cfcfi, ~ tj't ~ m, 
~ cfif zyn im . 
( 1) ~ ~ cf,]" ~ ~ J:fffi ~ ~ it 
cf.1T t, ~ ~ ~~ ~ ~ ~ ~ ;fr 
BTf11RT 61H91@cf. ~ it cF,f ~-.._, 
(@) m¾ ~ ~Ht{{lf.ct o1ITT"1U fcf.m ~ ~ ~ 3".l'<lTU (2) ~ ~ 
~ ~ ~ ~ t <IT ~ ( 2) ~ 3mR ~ m"{Uft ~ cfi{ 
~ %-, 3fu: m ~ ~ ~ m ~, m"{Uft ~ ~ cfir cfiT 
~~~~@'.P:J~~~t ~~(cfi) ~~m~ 
108(25) 
:6 ) 
~ itBt ~ t BT2l" ~ c/iT WToR cnB it~ cfi"{ill till~ 
~~cR~cfi{1TT~tt:BT~WTaR~t~t 
$~~c€)-~cfi1 '.1fcta'.1cfci 3,cfW~ t~m~~~ 
~ fen- 96 ~ IDU~ ~ ~ lnJ: c8: $ ~ IDU ~ ~ t 
~ mmr t ~ i:1-' itBt ~ ~ 311 cntt-& if ~ fen- ~ ~ 
mur m D7TI ~ ~ 'lfT"a-R cf,)- crrfmr ~, ~ cfil: wmuT ~ cf,)- crrfr@ 
def>~ m ~craf m, J .2s SITTmcf ~ cfr ~ if ~ m, mmr t ~ 
*~-
(rr) ~ ch1"f ~ ~ ~·~ t ~ 31TTTTU ( 1) t ~ ;,rro cf,)- ~ ~ 
cf,i- wrm~-f ~ ~ 91G ir 't["cn ~ ill ~ ~ c€1- ~ cfiT 
'.1™'.1cfci ::F.: ~TT~ t ~ 3B" ~ f.l~~I ~~fen- 96 ~ IDU ~ ~ 
~~fcnmcfil:t~mmrt~irqfq~mt3=ff~ 
t~~~. itm~;;?r~t~ft.rt~~mm 
m-rrr, ~-
(~) &Us (cfi) ~ ~: .(iR) t. :q•;._~ c-'D§h+l cl1G crB fcfim 
{NH-{11id ~ 00 chtf cfil: ~ ;,-gr t; ~ 
(~) ~ {~½11ici ol:fT1TTU ~ ~ ~ ~ cfil: c/iT 'lj7IBH fTi:p;r qi: 
cfiB t ~ fTi:p;r qi: ~ ~ # ~ ®T t; 
ill ~' ~ ~ c€)- ~ c/iT '.3f?d'.3cfd 3,cTW ~ t ~ 
3il- ~ ~~~ ~ fcn' 96°~~ mt 3=ff~ t 3,-u,caH 
~ ~. ~ t ~ ft.r ~. ~ 'fqffi ~ cf,)- um mmr t 
t~ ( i'/)) ~*~- ,, 
~ ':' ~~~ .. · -·. •-' 
R-:.=:~,a~ 20. ( 1) ~ ~. ~ mu 18 t ~ ~ f;"~ m'~ c€1-, ~ ~ ir, ~ 
~"IT.mrjim~ ~~ t ~' ~ cfT"TT@ def>, ~ID fen f.lfur ~ ~, f¾c:Hfol<ii ~-iV-IT. 
(2) ~ ~ ~~~ ~cfil:t ~ nm t WRfR t sn:nurif ~ t 
~ tBT2r ~cf,)-~_ ~t ~*~~ cfi'r~;,mm;fr 
~-
(3) ~ chtf ~. ~ ~ ~ cfiRUT t wmtr fa-f¼ cfch RlcJ{fo1i:ii ~ m· 
cfi"{ill, ill ~. ~ ~ * ~ ~ c€1- ~ c/iT ~ 3,cfW ~ ~ • 
mmr :murtr cfi{1TT, ~ ~ RcfB t ~-~~mm if 3=ff~ ~ m-rrr . 
( 4) ~ m itBt qftfi:'~ ir, ~ Rl f.i R:Q cf,)- ~. fcf.m ~ m cf1T t. 
~ c€1- RlcJ{fo1i:ii ~ cfiB it~ cfil: flcncTT t. 
21. (1) ~ {~½11ici ~ c/iT cfil: c/iT Rm{UT ~ cf-if t ~ 3TWT cfil: cf.T ;:_"<-•. -. 
3,Wl"6TT/T: 
• • • • • • •-• • • • • • • • • • • • 
• • • • • • 
• • • 
• • • • • • ·• • • • • • • • • • • • • • -. • • • • • • • • 
=========================~==·~f==m•=i~=~===· fc=c:'=' icb=2=4=m<f==2==00=5===============1=0=8 ::::::( 2===7 ) @ 
(2) 
(qi) ~,~oocl'<TT~t*~~~,~fcf.~c€1"~, 
i'cfim ~ it fcf.m qr:f $ fcfim wr $ ~ cf\ cfiT f.mttur cf,{ Wf.1TT; 
(&) ~ ~ d·~n{it,a ~ -it mu 13 cf.I"~ ( 4) ~ ~ ~ 31~-f'r;, 
3Wfa" cf,{ $ ~ $ ~ cfiT GJcTT. -
(~) i'cfim q15f c€1-~ fcn:TTm$~~ ITT{UTTif ~t ~~ 
m ~ cfffi@ ~ ~ mcfiT fcf1 q~-qld_cliff fui:nm $ ~ fcfcTTuf't t-rr 
f.:r:ra-t 3"B~$~~<RcTT

Excerpt shown. Open the full act in Lexace.

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