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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

By order and in the name of the Govemor of Chhattisgarh,

SANGEETHA P., Special Secretary.

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B, ovfq '-

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.

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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

exemption

granted

Restrictions and conditions

(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),

(ii) and (iii)

of sub-section

(2) of Section

2l and rule

20(2)(a)

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.

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

sub-section

(l) of section

19, clause (i),

(ii) and (iii)

of sub-section

(2) of Section

21 and sub-

section (2) of

'Section ^4l

and

rule

20(2)(a)

When the dealer specified ⁱⁿ

column (2), after payment of due

tax amount with interest, if any,

files a statement online in Form-

18 prescribed as per the

provisions of clause (b) of sub-

section (1) 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,

1961 before the Commercial Tax

Officer.

s*q!c ttqq{, fr<i5 2 5B 26 r t

402 ⁽³¹

(l)

Q')

(3)

(4)

(5)

Registered dealer under the

Chhattisgarh Value Added Tax

Act, 2005 whose annual turnover

is Rs. 10 crore or more, 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 of2005).

Financial

year

2014-15,

2015-16

and

2016-17

Clauses (i),

(ii) and (iii)

of sub-section

(2) of Section

2l and rule

20(2)(a)

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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