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Atal Nagar the 4th September 2018
NOTIFICATION
No. F-10-46 12018/CTIY (75).- Whereas, the State Govemment is satisfied that all such assessment proceeding of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the Cenkal Sales Tax Act, 1956 (l'io. 74 of 1956) or the Chhattisgarh Sthaniya Kshetra Me Mal ke Pravesh Par Kar Adhiniyarn, I 976 (1{o. 52 of 1976), which have to be completed by the end of the calendar year 2017 under the provisions of sub- section (7) of section 2l of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) and which cannot be completed within the prescribed period despite all possible efforts being made by the assessing authorities, and in order to enable the assessing authorities to complete such proceedings on merits, it is essential that the time limit prescribed for the completion ofsuch proceedings is extended;
Now Therefore, in exercise of the powers conferred by sub-section (8) of section 21 of the Chhattisgarh Value Added Tax Act,2005 (Irlo. 2 of 2005), the State Government, hereby, extends up to 30t June, 2019 the period for completion of every such assessment proceeding under the said Acts in respect of every such dealer whose turnover in the year does not exceed Rs. 1 Crore, and not completed by 30rt September, 2018 and State Govemment, hereby, extends up to 31't December, 2018 the period for completion of every such assessment proceeding under the said Acts in respect of every such dealer whose turrover in the year exceeds Rs. I Crore, and not completed by 3Oth September, 2018.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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Atal Nagar Raipur, the 4 September 2018
NOTIFICATION
No. F-10- 46 /2018/CTN (76).- Whereas, the State Government is satisfied that all such assessment proceeding of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 Q.,lo. 2 of 2005), the Central Sales Tax Act, 1956 (No. 74 of 1956) or the Chhattisgarh Sthaniya Kshetra Me Mal ke Pravesh Par Kar Adhiniyam, I 976 (No" 52 of 197 6), which have to be completed by the end of the calendar year 2018 under the provisions of sub- section (7) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) and which cannot be completed within the prescribed period despite all possible efforts being made by the assessing authorities, and in order to enable the assessing authorities to complete such proceedings on merits, it is essential that the time limit prescribed for the completion ofsuch proceedings is extended;
Now Therefore, in exercise of the powers conferred by sub-section (8) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Goverrment, hereby, extends up to 31" December, 2019 the period for completion of every such assessment proceeding under the said Acts in respect of every such dealer whose turnover in the year does not exceed Rs" I Crore, and not completed by 3ltt December, 2018.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary
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Atal Nagar the 4th September 2018
NOTIFICATION
No. F-10-46 l2}lSlCTlY (11) * In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 1 5-B of the Chhattisgarh Value Added Tax Act, 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 sranted | Restrictions and conditions |
| (r ) | (2) | (3) | (4) | (s) |
| Registered dealer, whose annual turnover is less than Rs. 1 crore, who is not a , manufactured anfl/or imporler and does not effect interstate sale/sale ifl the course of export out of the territory of India. | Financial year 2014: 15 / | Clauses (c) of sub-section (1) of section 19, clause (D, (iD and (iii) of sub-section (2) of Section 21 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 ofclause (b) ofsub-section (1) ofSection l9 of the Chhattisgarh ValLre Added Tax Act, 2005 for financial year 2014-15 up to 3t-12-20t8. |
By order and in the name of the Govemor of Chhattisgarh,
SAN$EETHA P.. Special Secretary
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Atal fiagar the 4th September 2018
NOTIFICATION
No. F-lO-4612018/CT/V (78)..- In exercise of the powers coirferredby clause (ii) of sub-section (l) of Section l5-B olthe Chhattisgarh Value Adcled Tax Act.2005 (No.2 of 2005), the State Government, here[y, exempts from
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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 such dealers whose turnover does not exceed Rs. 1 crore for the financial year 2:014-15 up to 31.12.2018 namely :-
SCHEDULE
| S.No. | Rule from which exemption is granted | Restrictions and conditions" |
| (1) | (2) | (3) |
| Part-C of Form-18 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 part-III of Schedule- II of Act, or (c) Medicine at maximum retail price. |
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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