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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 :-}

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

SAN$EETHA P.. Special Secretary

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.

6ffiqrrd{wrd, frqi6 n fuile{ 2o1s

670 ⁽³⁾

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s-rfl-or fr, ffiq e.fuq

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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

670 ⁽⁴⁾

, frqis lt frirr{r 2ol8

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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