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Erfis-.T-6 d ^q-.qqte-d clq r) opl 3naqETrR,

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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

6ffiqrr€rrwrd, frti+ 2s fr*rra-q 261s

1000 ^(l)

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

of Schedule Il of the

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.

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.

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

Rules, 2006

before the

Commercial Tax Officer.

column (3), from provisions of the said Act and Chhattisgarh

column (4), subject to the restrictions and conditions specified in

SCHEDI]LE

Value Added Tax Rules, 2006 as specified in

column (5) of the said Schedule, namely :-

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

SANGEETHA P., Special Secretary.

1000 ⁽²⁾

sd-€rr6qtqtr{, fr{is 2sfrsqq 261s

3Tdd Tqq. ftqlo ro frq{q{ zore

aryio ^{qs'*10*63/2018/qw/qT?i(10+).-uffioua}ae rffin ^.F-q3rft-h{iq, zoos (Fqif, z sq

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3T.tr-.

ftqq ffi qd A.rg

ffi+1-q osn ^qd

(i)

(2)

EdIsT.d T-q lgslrla 61

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3teft{ frBfl ssq-18 e-T

qTTI_TI

s-ffi ^q-q-rr^qfi^qr{oItT:-

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3rfuqilqT ErrT zn-{5ffi ^qrd,sr

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G ^zi ^fr-ft'ffie^qrd,^qT

(..T) 3rEf,flq qflr $q w ^qqr$,

d tr-<ft-sra ^q-uq^qm-q ^qTft-fis t +qB-f, E) t

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{gtsrrflRTf, f,oot- wei B t

E-ffi-s.rd d rr.,qqrd d crq t osn GtrearEsrq,

ri.frflr ft., fttq ^qEq

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 :-

udmtr{qrd, fr{fs 2s frqqt zorr

1000 ⁽³⁾

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

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

SANGEETHA P., Special Secretary.

3re-c{ Irtr, ffio ro frsqq 2616

arqf6 \q*io*63/2018/a167nra(os).- ufiwa 1e trfo ^znq3r[*ft{q 2005 (Fffi 2 ^qq

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fr=ftfu1 {ffitm 6{ft t, eTarfq :-

Tffiffi

s-m efttpn fr,-

srfi, er< gs fu€ ^"31frsq{, 2018" A {€f,FI ^q{,si-m', rTq ^q-sfu€ ^"30oTild, 201e" ^qfu{enftd

fu-qT Gr-i r

EdE.r6 d rr-qqrf, d ltr.fr oen 3rraruqrc,

s.trdr ft.. ffis s{fuq

sidd TIq, ftqr6 to fuq-q{ zors

uuqpo W-10-63/2018/qIq/qTq(tos)-qrso S ^qfoirqd 3r5d-( 348 d tr-s (3) d"ergur.r

t, ^gsftqrr of siBqilrr rtqlzn ^{gtr-1o-63/2018/qw/rtta?05),}ft-qTo rc-12*2018 ^zrTorifr sEsr<

{r.,qwd d efsmrq t ^qil{dKrrfiTRto f+-qr ^qrorB t

Eds-r6 S rr,qq-6 d cH t aptr 3rr+ctr5qrq,

rf.n-dr'fr., ffiE ^qfus

1000 ⁽⁴⁾

BfrffsqE{Hrd, fr{is 2s ftvqt zora

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.

3TeEr lTN, frql-O rO ftsqq 2616

qrqfo gtr-10-63/2018/a1a7da(too).- uo:, {rw !s{+-fq or {{flr]I{ e} rrqT B fu Eds-]T6

T@ ^trtrd^6q^crfufr{q,²⁰⁰⁵^(F-qro²^qI^2005),^ffiq^frm-q^os^3rfqfr'q-q,^ies6^(Fqim^z4^EI^1e56)

qr Ecfrsrtr trrrftq fa fr q"ri{ A qdyr qq zD-{ srtsf{qq 1e76 (mrfo 52 qI 1e76) d eio.fu o-s Trdr{

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fu-qr ErcT B, 3n-i ffi os forf-{ur !ftmTRSr sriT frtS ^qr€ oq 1ffi !-q"rd S Bq-{rd fi fttrd

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C g,rdq a

3iltlrq ^q{Wf n{i d ftd trerq E-{ti fu, uo 3{rqyq-o t fu i-S orffi

d Wf 6{i d ftd frBf,

ls-qq-frqT ^qanft^ql;

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ffiq ^q'$zors-ro ⁱⁱs r ilts d srBo d, sm er[O-ftqrfr d 3trT Q-S stt-dr oq ftqfsor oTffi, ^q)

gr ftsE{q, 2018 e cF Wf TS Et qrft t, @} Wf 6{i znt srylt er fug+q-i, 2o1e i.D q.cre B t

EdE-r-E d rt-.qqa d cH t oen srdruqrq,

'Srfl-flr ft.. ffis qfuq

3rsd TrIq, ffio to frgqq 2o1B

mqro ^{gq-ro-63/2oty/qq/\T4(1oo)-,{rra}d'€frqTn d 3r5-d-{ 348 d Eue (3) d ergerrt

t, ^gqfrqrr of 3rfuqilqT m-qi@ ^{gtD-10-63/2018/qq7da(oo),}ft-+o 10-12-2018 @T 3ii-fr ^31JsrE

rr\rqsrfl 6 Hfq-{Ts t Ve(gnT rcrRTf, fu-qr ^qrorB t

EdR-T-6 d v*-qqe d ^qrqt osn orrevrr$ilr,

ti.fl-dr fr.. ffiE trfus

sdsrE{Mrd, frti* zs RqEr 2or8

rooo ^(s)

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

Adhiniyam, 1976 Q.,lo. 52 of 1976), 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}^of²⁰⁰⁵⁾^and

which cannot be completed within the prescribed ^perioddespite ^all^possibleefforts 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 of such ^{proceedings is extended;}

Now Therefore, in exercise of the powers confered by sub-section ⁽⁸⁾of section ²¹of ^the

Chhattisgarh Value Added Tax Act,2005 (No.2 of 20A5), ^theState Government, hereby, extends ^up^to^31st

December, 2019 the period for completion of every such assessment ^proceedingunder the said Acts ⁱⁿ^respect

ofevery such dealer whose turnover in the year exceeds ^Rs.¹^{Crore, financial}^year2015-16 and ^not^completed

by 31st December,2018.

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

SANGEETHA P., Special Secretary.

dqmm, gi{sr HEr eE-{ {rcrn, Bd€qB am wv#q Spncq,qqr irq$ t {Ba aqr n-srRrd - ^{z o}t ^s.