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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:-

u*slrq vqrd, frqi6 ro frsEr zozo

l3eo ⁽¹⁾

AMENDMENT

In the said notification,-

1' For the figures-, words and punctuation "3 lst December,2020",the figures, words and punctuation

"3 I st January, 202 I " shall be substituted.

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:-

13e0 ⁽²⁾

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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,

GAURAV DWIVEDI, Principal Secretary.

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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.

No.

Class of dealers

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

13eo ⁽⁴⁾

Edqrcrtqrd, frqim toftqqr zozo

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).

section (2) of Section 4l

and rule 20(2)(a)

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.

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

Clauses (i), (ii) and (iii)

ofsub-section (2) of

Section 2l and rule

2aQ)@)

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.