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Naya Raipur, the 1st June 2018
NOTIFICATION
No.F-1012712018/CT/V ( l). -In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Govemment, hereby, exempts from the rules as specified in column (2) of the Schedule below, subject to the restrictions and conditions specified in column (3) of the said Schedule, for the financial year 2014-15 up to 30-06-2018, financial year 2015-16 up to 30-09-2018 & financial year 2016-17 up to 3l-12-2018 namely :-
SCHEDULE
| S. No. | Rule from which exemption is granted | Restrictions and conditions. |
| (l) | (2) | (3) |
| I | Part-C of Form-I8 prescribed under clause (b) of sub-rule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules, 2006. | When the information of part-C is related with purchase or sale within Chhattisgarh State, of :- (a) Goods specified in Schedule-I of the Act or goods exempted by notification, or (b) Goods specified in S.No. 1 & 2 of pNt-III of Schedule-Il of Ac! or (c) Medicine at maximum retail price. |
By order and in the name of the Govemor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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Naya Raipur, the lst June 2018
NOTIFICATION
No.F-1012712018/CT/V (42).- In exercise of the powers conferred by clause (ii) of sub-section (1) of Section l5-B of the Chhattisgarh Value Added TaxAct,2005 (No. 2 of 2005), the State Government, hereby, exempts the class of dealers as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the said Act and Chhattisgarh Value Added Tax Rules, 2006 as specified in column (4), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely :
SCHEDULE
| S. No. | Class of dealers | Year | Section/Rule from which Restrictions and conditions exemption granted | |
| (1) | (2) | (3) | (4) (5) | |
| I | Registered dealer, whose annual turnover is less than Rs. I crore, who deals in goods as specified in S.No. 5 of Part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) | Financial year 2014-15, 2015-16 and 2016-17 | Clauses (i), When the dealer specified in column (2) after payment of due (ii) and (iii) of sub-section tax amount with interest, if any, files a statement online in Form- (2) of Section 2l and rule l8 prescribed as per the 20(2)(a) provisions of clause (b) of sub- section (l) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for financial year for 2014-15 up to 30.06.2018, financial year 2015-16 up to 30.09.2018 & for financial year 2016-17 up to 31.12.2018. | |
| 2. | Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual tumover is less than Rs. 10 crore, except dealer, who deals in goods specified in S.No. 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005). | Financial year 2014-15, 20ts-16 and 2016-17 | Clauses (c) of When the dealer specified in sub-section column (2), after payment of due tax amount with interest, if any, (l) of section 19, clause (i), files a statement online in Form- (ii) and (iii) 18 prescribed as per the of sub-section provisions of clause (b) of sub- (2) of Section section (1) of Section 19 of The Chhattisgarh Value Added Tax 21 and sub- section (2) of Act, 2005 for financial year for 2014-15 up to 30.06.2018, 'Section 4l rule financial year 2015-16 up to and 20(2)(a) 30.09.2018 & for financial year 2016-17 up to 31.12.2018 and shall furnish a copy of audit report, as required under Section 44AB of the Income Tax Act, 1961 before the Commercial Tax Officer. |
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| (l) | (3) Q') Financial Registered dealer under the year Chhattisgarh Value Added Tax Act, 2005 whose annual turnover 2014-15, is Rs. 10 crore or more, except 2015-16 dealer, who deals in goods and specified in S.No. 5 of part III of 2016-17 Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005). | (4) Clauses (i), (ii) and (iii) of sub-section (2) of Section 2l and rule 20(2)(a) | (5) When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form- l8 prescribed as per the provisions of clause (b) of sub- section (l) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for financial year 2014-15 up to 30.06.2018, for financial year 2015-16 up to 30.09.2018 & for financial year 2016-17 up to 31.12.2018 and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 196l and audit report in Form- 50 as specified in sub-rule (l) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006 before the Commercial Tax Officer. | |
By order and in the name of the Govemor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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