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Atal Nagar, the2{thDecember 2020
NOTIFICATION
No. F I0-59/2020/CTN (133).- In exercise of the powers conferred by sub-section (8) of section 2l of the Chhattisgarh Value Adde-d Tax Act,2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendmerrt in this departments notification No. F-10-46l2Ol8lCTN (76i, datei O4-Og-ZOlg, namely:-
AMENDMENT
ln the said notification,-
l. For the figures, words and punctuatio-n "3 lst December,2020", the flgures, words and punctuation "3 I st January ,2021" shall be substituted.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DV/IVEDI, principal Secretary.
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Atal Nagar, the24thDecember 2020
NOTIFICATION
No. F 10-59/2 O2O/CTN (134).- In exercise of the powers conferred by of sub-section (8) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. z of zoos1, the State G'overnment, hereby, makes the following further amendment in this departments notification No. f-tO-O:lZOtg /CTN(lOq;, dated 10-12-201g, namely:-
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AMENDMENT
In the said notification,-
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By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, principal Secretary.
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Atal Nagar, the24thDecember 2020
NOTTFICATION
No' F l0-59/20?0lCTN (135).- [n exercise of the powers conferred by clause (ii) of sub-section (l) of Section 15-B of the ctrhattisgarh Value Added Tax Act, zobs 6No. 2 of 2005),the State'Government, hereby, exempts from the rules as specified in column (2) of the Schedule below, subje.t to it. ."rtrictions and conditions specified in column (3) of the said Schedule, for the financial-year"20l6-17 up to 31-01-2021 namely:-
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SCHEDULE
| S.No. Rule from which exemption is granted | Restrictions and conditions. |
| (1) (2) | (3) |
| Part-C of Form-I8 prescribed under c{ause (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 parr-III of Schedule-Il of Act, or (c) Medicine at maximum retail price. |
By order and in the name sf the Governor of Chhattisgarh,
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Atal Nagar, the24th December 2020
NOTIFICATION
No. F l0-59/2020lCTN (136).- In exercise of the powers conferred by clause (ii) of sub-section (l) of Section 15-B of the Chhattisgarh Value Added Tax Act, ZOOS 1No. 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, Sooa ut specified in column (4), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely :-
SCHEDULE
| S. Class of dealers No. | Year | Section/Rule from which exemntion sranted | Restrictions and conditions | |
| I (2) | (3) | (4\ | (5) | |
| 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 2016-17 | Clauses (i), (iD and (iii) ofsub-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-I8 prescribed as per the provisions of clause (b) of sub- section (l) of Section 19 of the Chhattisgarh Value Added Tax Ac| 2005 for financial year 2016-17 up to 3 1-01-2021. | |
| 2. Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual hrrnover is less than | Financial year 2016-17 | Clauses (c) of sub- section (1) ofsection l9 clause (i),'(ii) and (iii) oi sub-section (2) of Section2l and sub- | When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form-I8 prescribed as per the | |
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| Rs. l0 cr.ore, 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). 3. Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover is Rs. l0 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 of 2005). | Financial year 2016-17 | section (2) of Section 4l and rule 20(2)(a) Clauses (i), (ii) and (iii) ofsub-section (2) of Section 2l and rule 2aQ)@) | provisions of clause (b) of sub- section (l) ofSection l9 ofThe Chhattisgarh Value Added Tax Act, 2005 for financial year 2016.17 up to 3l-01-2021 and shall furnish a copy of audit report, as required under Section 44AB of the Income Tax. Act, 196l 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-I8 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 2016-17 up to 31-01-2021 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 ofthe Governor of Chhattisgarh,
GAURAV DWIVEDI, principal Secretary.