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Atal Nagar, the 1 Oth December 201 8
NOTIFICATION
No. F-10-63/2018/CT/V (103). In exercise of the powers confemed by clause (ii) of sub-section (l) of Section l5-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
1000 (l) 6ffiqrr€rrwrd, frti+ 2s fr*rra-q 261scolumn (3), from provisions of the said Act and Chhattisgarh column (4), subject to the restrictions and conditions specified in
Value Added Tax Rules, 2006 as specified in column (5) of the said Schedule, namely :-
SCHEDI]LE
| S. No. | Class of dealers | Year | Section/Rule ffom which exemption sranted | Restrictions and conditions |
| (1) | (2) | (3) | (4\ | 15) |
| Registered dealer, whose annual turnover is less than Rs. I crore, who deals in goods as specified in S.No. 5 of Part III the of Schedule Il of Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) | Financial year 2015- 16 and 2016-11 | Clauses (i), (ii) and (iii) of sub- section (2) of Section 27 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- 1 8 prescribed as per the provisions of clause (b) of sub- section (1) ofSection 19 ofthe Chhattisgarh Value Added Tax Act, 2005 for financial year 2015-16 up to 31-03-2019 & for financial year 2016-17 up to 30-06-2019. | |
| 2. | Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover is less than Rs. l0 crore, except dealer, who deals in goods specified in S.No. 5 ofpart III ofSchedule II ofthe Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). | Financial year 2015- 16 and 2016-17 | Clauses (c) of sub-section (1) of section 19, clause (D, (ii) and (iii) of sub-section (2) of Section 21 and sub-section (2) of Section 41 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- 1 8 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 2015-16 up to 3 1-03-2019 & for financial year 2076-17 up to 30-06-2019 and shall furnish a copy of audit report, as required under Section 44AB of the lncome Tax Act, 1961 before the Commercial Tax Officer. |
| J. | Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual tumover is Rs. l0 crore or more, except dealer, who deals in goods specified in S.No. 5 ofpart III ofSchedule II ofthe Chhattisgarh Value Added Tax Act,2005 (No.2 of 2005). | Financial year 2015- l6 and 2016-t7 | Clauses (i), (ii) and (iii) of sub- section (2) of Section 27 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- 1 8 prescribed as per the provisions of clause (b) of sub- section (l) ofSection 19 ofthe Chhattisgarh Value Added Tax Act, 2005 for financial year 2015-16 up to 3 l-03-2019 & for financial year 2016-17 up to 30-06-2019 and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 1961 and audit report in Form-5O as specified in sub-rule (1) of rule 53 of Chhattisgarh Value Added Tax before the Rules, 2006 Commercial Tax Officer. |
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
- 8 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 2015-16 up to 3 1-03-2019 & for financial year 2076-17 up to 30-06-2019 and shall furnish a copy of audit report, as required under Section 44AB of the lncome Tax Act, 1961 before the Commercial Tax Officer. When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form- 8 prescribed as per the provisions of clause (b) of sub- section (l) ofSection 19 ofthe Chhattisgarh Value Added Tax Act, 2005 for financial year 2015-16 up to 3 l-03-2019 & for financial year 2016-17 up to 30-06-2019 and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 1961 and audit report in Form-5O as specified in ↩
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Atal Nagar, the 1Oth December 2018
NOTIFICATION
No. F-10-63/2018lCTlY (104). - In exercise of the powers conferred by clause (ii) of sub-section (1) of Section l5-B of the Chhattisgarh Value Added Tax Act,2005 (No.2 of 2005), the State Government, 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 2015-16 up to 31-03-2019 & financial year 2016-17 up to 30-06-2019 namely :-
- at qNT 15-q o1 w-qrsr ({{^{{FOOTNOTE 1}}}}) d e-s (s)) ErT q-q-d eTftf,ql a) q-d.T t drd Ey, sr-q !RcDr{, g.r€NT, +a fl .r$ cqr;fr d orEq (z) fr uw frfttrE ftqql e, s-n orjv1fr d ordq ({{^{{FOOTNOTE 3}}}}) d frBtrE ftd-+rc oen atd d {{^{{FOOTNOTE 3}}}}{sqsftq rrd gV, ffiq C zors-ro d fu ffio ar-os-2o.ie i?n oen ffiq s$ 2oi6-i7 d ftr ftqffi :o-oo-201s d6 t[c q-il{ 6{ft B, 3lQrfq ,* Eds.T6 d v-qq6 d cH t oslT srrdptt$rri srfl-dr ft.. ms-qfus 3Tde rw, ffio ro ft-q{q{ zora qtqfo qu-10-63/2018/qq/qa (ro+).- qrso d qfurTq d 3r5d-( s+a d q-s (e) d srEu{ur fi, gtr furilT al GIf*{TqT Fqp6 gm-10-as/zon/ala/qrE (ro+), ffio 1o-12*2oil @l eiffi er5or< vl\\'qqrd d Hft-f,ri t gil{gtsr rflRTf, f,oot- wei B t ri.frflr ft., fttq qEq ↩
SCHEDULE
| S.No. | Rule fiom which exemption is granted | Restrictions and conditions. |
| (1) | (2) | (3) |
| Part-C of Form-18 prescribed under clause (b) of sub-rule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules. 2006. | When the information of part-C is related with purchase or sale within Chhattisgarh State, of :- (a) Goods specified in Schedule-I of the Act or goods exempted by notification, or (b) Goods specified in S.No. I &.2 of part-III of Schedule-Il of AcL or (c) Medicine at maximum retail price. |
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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Atal Nagar, the I Oth December 201 8
NOTIFICATION
No. F-10-63/2018/CT/V(105). - In exercise of the powers confered by clause (ii) of sub-qection (l) of section 15-B of the Chhattisgarh Value Added Tax Act,2005 (No.2 of 2005), the State Government, hereby, makes the following further amendment in this departments notification No. F-10-46l2018lCTlY (75), dated 04-09-2018, namely:-
AMENDMENT
In the said notification,-
For the figures, words and punctuation "3 1st December,2018", the figures, words and punctuation "30th April, 2019" shall be substituted.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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- s (rD-{rqr {{^{{FOOTNOTE 2}}}} qI {{^{{FOOTNOTE 2}}}}oos) sft qm {{^{{FOOTNOTE 21}}}} at sv-qnT (z) d ulsil!) d 3trT 6d"si q$ zora d ero e-o n'f fu-qr ErcT B, 3n-i ffi os forf-{ur !ftmTRSr sriT frtS qr € oq 1ffi !-q"rd S Bq-{rd fi fttrd oT-drqD. d tflix lPf r-e frrqr sr qr+-or B ei"q o-q fuTfi"r s{ffii d tS orffi C g,rdq a ↩
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Atal Nagar, the l0th December 2018
NOTIFICATION
No. F-10-63/2018lCTlY(106). - Whereas, the State Government is satisfied that all suc\ assessment proceeding of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the Cenffal Sales Tax Act, 1956 (No. 74 of 1956) or the Chhattisgarh Sthaniya Kshetra Me Mal ke Pravesh Par Kar Now Therefore, in exercise of the powers confered by sub-section (8) of section 21 of the Chhattisgarh Value Added Tax Act,2005 (No.2 of 20A5), the State Government, hereby, extends up to 31st dqmm, gi{sr HEr eE-{ {rcrn, Bd€qB am wv#q Spncq,qqr irq$ t {Ba aqr n-srRrd - z o t s.