Chhattisgarh Commercial Tax

The Chhattisgarh Commercial Tax Department mandates that all individuals who are involved in a business within the state should register themselves by filling up the VAT registration form and submitting the same along with the required documents.

Chhattisgarh VAT/Commercial Tax Overview

The Commercial Tax Department of Chhattisgarh is in charge of implementing and collecting VAT in the state, with the Chhattisgarh Commercial Tax Act of 1994 and the Chhattisgarh Value Added Tax Act of 2005 forming the backbone for the department. These Acts provide the provisions for successful implementation of requisite rules in the state and are an invaluable aid to concerned officials.

Chhattisgarh Commercial Tax Rates

The Chhattisgarh Value Added Tax Act of 2005 contains provisions for rates in the state, with different rates applicable for different products. The rates are classified into two schedules based on certain criteria, as mentioned below.

Schedule 1:

  • Schedule 1 contains a list of all products which are exempted from VAT on account of them being essential for the society. Some of the items under this schedule are books, contraceptives, bread, fresh fruits and vegetables, jaggery, meat, organic manure, salt, tender coconut, etc. A total of about 100 articles find a mention in this schedule, ensuring that we do not pay extra for them.

Schedule 2:

  • Schedule 2 is divided into four parts, with each part containing different provisions for VAT.
  • Part 1 containing provisions for VAT on gold, silver, platinum and other precious metals, including jewellery and ornaments carved out of them. VAT at the rate of 1% is charged on these items.
  • Articles under Part 2 attract a VAT of 4% and include items like intangible goods, processed fruits, bamboo, bicycles, castor oil, candles, cotton, edible oil, lottery tickets, second hand cars, tea, etc. There are over 118 items which are listed under part 2 of this schedule.
  • Part 3 has VAT rates for natural gas, petrol, diesel, tendu leaves and aviation fuel, all of which attract VAT of 25%.
  • All goods which are not covered in the other parts are categorised under Part 4 and a VAT of 12.5% is levied on them.

Chhattisgarh VAT Registration

All individuals engaged in a business should register themselves, with registration compulsory for those with a turnover of Rs 10 lakh in a year. The registration process is simple and quick, and one should fill up the VAT registration form for the same. Form 10 should be filled by an individual, providing details like his/her name, nature of business undertaking, address, turnover for a year, date of commencement of business, registration certificate number for businesses registered in a different state, details about property owned by the business, license number, PAN and bank details, etc. This form will be scrutinized by relevant authorities and a certificate will be provided if all the information is as per requirement.

Chhattisgarh VAT Forms

The Commercial Tax Department of Chhattisgarh has introduced a number of forms to streamline the entire process related to VAT, with each form serving a specific purpose. There are over 70 such forms which can be downloaded from the official website of the commercial tax department of the state, with the important ones being Form 10 for registration, Form 18 for returns and Form 48 for refunds. Individuals should check which form is required for a particular task and submit it appropriately.

Chhattisgarh VAT Return e-Filing and Payment

The Chhattisgarh government provides facility for e-filing the return through the official website of the Commercial Tax Department. An individual is first required to register, with a common platform to utilise all e-services. After submitting their credentials, they will be provided a registration ID and password which can be used for further correspondence. An offline service for e-Return has also been launched by the department.

Online payment of VAT is facilitated through an e-Challan, with an option to pay through internet banking from select banks. Registered individuals can pay their VAT after logging in and filling out the requisite information. On successful payment an e-Challan is generated which acts as proof of payment.

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