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Atal Nagar, the 29th December 2020
NOTIFICATION
No. F l0-88/2020|CTN (137).- In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act 2005 (No.2 of 2005j the State Government hereby exempts, the class of Dealer as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the act and rules as specified in column (a) subject to the restriction and conditions specified in column (5) ofthe said Schedule, namely
- {{^{{FOOTNOTE 11}}}}.{{^{{FOOTNOTE 2011}}}} a-+' T{gd or frur t qii Gi-sE .{{^{{FOOTNOTE 01}}}}.{{^{{FOOTNOTE 04}}}}.{{^{{FOOTNOTE 2017}}}} t er.os.zora d ftd 3il-q-+-r 3Tfuftqq rgor ot Elr-ti 44@-q d *r.id qen orif&f, sfrfuc fr+d qfr ch ffifuo o< srBsrrfr d sqfr frqio' er qrd, 2021 aq 996 qtw r wq oi-oq (z) ti frhtre qrqrfr tq os vrRr aefi qro, qR ot$ d, d g.ron d qrsrq, E-d-sr16 nw $effio ov erftft+q, zoos ot snr 1e of sq-qm (i) d e-s(o.) d srqEncl d 3rggri frtrd c-srr-iz q ffiq #qi"r krTo {{^{{FOOTNOTE 11}}}}.{{^{{FOOTNOTE 2017}}}} f,fr e-Eo ot ftvr $ eeil sTrq-cFY 3ltsftqq 1961 qr{{^{{FOOTNOTE 1}}}} qnr 44o-€r d ffT qen ortlsf, sfrBc fttrd a1 sh qs E-ffis.T_d gw €effio 6-q ft{q, 2006 d ftqc ss d Bq-ftriq (r) tt q.n frfrfre Tsrr-so t srrBc fttrJ of qfr qrFrfuo o-s erkorft d gqqT frqio 31 qrd, 2021 cl-6 q-{q-d otqT t rfrs{ Gd-fr. rgu vfoo. mqfo qw rc-ae/zozo/sw/ctq (rsz;.- ?Tr{fl d rffrtrn + 3r$d-( e+a d qo-s (s) d srgE-{q t gs fuin'r o{{^{{FOOTNOTE 1}}}} {{^{{FOOTNOTE 3}}}}Tfuq"-rT m-fio qq. fi-Bl/2020/q6/n@0sz), ft+o. 2s-12-2ozo or i#e ci-{{^{{FOOTNOTE 5}}}}sl-E slcrlqrd d crkoR t \'fi{dpl e-uorprf, fu-qr qror t r ,frrs Gd-fr. u5u nfoo. ↩
Bi#€rrd {slqd, ft
Registered dealers
under the
Chhattisgarh Value Added Tax Act 2005, whose turnover for the
Financial Year 2017-18 period from lst day of April, 2017 to 30th day of June, 2017 is less than B.s. 50 Lakh.
Registered dealers
under the
Chhattisgarh Value Added Tax Act 2005, whose turnover for the
Financial Year 2017-18 period from lst day of April, 2017 to 30th day of June, 2017 is more than Rs. 50 Lakh and below than Rs. 2.50 Cr.
Registered dealers
under the
Chhattisgarh Value Added Tax Act 2005, whose turnover for the Financial Year 2017-18
period from lst day of April, 2017 to 30th day of June, 2017 is more than Rs. 2.50 Cr or
more.
r3e8 (1)
Section/ Rule from which
When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-17 prescribed in clause (a) ofsub-section (l) of Section 19 and filed such form up to 30-ll-2t017 and shall furnish a singed copy of Trading
Clause (i), (ii) and (iv) of sub-section (2) of section 2l and Rule 20(2)(b) and sub section (2) of Section 41.
account for the period 0l/04/2017 to 30/06/2017 before the Commercial Tax Officer up to 3lst March2l2l. When the dealer specified in column (2) has paid the tax payable with interest, if any,
Clause (i), (ii) and (iv) of sub-section (2) of section 2l and Rule 20(2)(b) and sub section (2) of Section 41.
according to Form-l7 prescribed in clause (a) ofsub-section (l) of Section'19 and filed such form up to 30-ll-2An and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 196l before the Commercial Tax Officer up to 3lst March2l2l.
Clause (b) and (c) of sub- section (l) of Section 19, Clause (i), (ii) and (iv) of sub-section (2) of section 2l andRule 20(2)(b).
When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-17 prescribed in clause (a) ofsub-section (l) of Section 19 and filed such form up to 30-ll-2}17 and shall furnish a copy of audit report as required under Section 44AB of the lncome Tax Act, 196l and a copy of audit report in Form-SO as specified in sub-rule (l) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006 before the Commercial Tax Officer up to 3lst March2l2l.
By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, principal Secretary.
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- E-dlsrrd Te e-sfrff, o-r erfuftqq, zoos (m z el zoos) at q-gq{{^{{FOOTNOTE *}}}}-d d ,rr.l-ffc d gro mqrq t, 2 Tq s t qen frfrffise a*gei) o-r qr{il-q o-{i srd q{flrft d} EiE--6{, t-S qfr-ed @-{sr$ ffi qS zorz-ta d cQrq *qrs o{{^{{FOOTNOTE 121}}}} qq orf,q e) q fdRRE arrqrfr ts zx vRr d?ir.qrur, qR ot$ d, A Err-dn qr-aq, E-ffi-s.r.d Tfr Tisftfd oq erfufrqq zoos qfi dm rg ot Bs-em ({{^{{FOOTNOTE 1}}}}) d tr-€ (q) d qrqETni d ci-gsri ftEo s-sq-re fr fuc ft-{iq Ho y.os.{{^{{FOOTNOTE 2}}}}o{{^{{FOOTNOTE 21}}}}ao qrFrfuo o-r sr&nrft d Hrrfl u-qa or tor tr o{{^{{FOOTNOTE 1}}}} so-di f+m-q vrfrr r. soaretoqtr qm +r ot w-um (z) ↩
- E-c'dIwrd t@ r*eg. * erfuftqq, zoos (m z eI zoos) sft wgqfl-A d ,rrq-fic d sEg frqTE- 1, 2 gei s t qen frftffie qqei ol qqffq 6-{i sra q-irsrfr oi Bi--€-or, t-S qfr-q-d q-o-€d ffi q$ zorz-re d uelq }q-s of e-fi-d frm-q qtfu r. z.s o-ts qr erfuo B r €-qEfd * qfuft+r, zoos o1 snr 1e of sq-qm ({{^{{FOOTNOTE 1}}}}) d e-€(g) d crqtTrdf d ergw frFo q-sq-rs t ffiq fuq{q aen cTrq-crr srDftqc, rsor ot qmr 44o-s d eiffi qQTr cTn[Fd ofrBc Rqld of cfr vq urfisrr.a T@ ffid ot frqq, zooo d ftqq ss d Bq-ftqc (r) t uw frfrffie e-s-q-{{^{{FOOTNOTE 50}}}} t {{^{{FOOTNOTE 3}}}}il-R-c fr+C of qfr srFlfuo e-q erffi d sqei ffi6., ↩
- {{^{{FOOTNOTE 03}}}}.{{^{{FOOTNOTE 20}}}}?{{^{{FOOTNOTE 1}}}} atr trEd o-r t-or t r I inq oT-mq (z) q Anme qqrfrG- os qrRr der qrq, qR ot$ E\, d T.lgq d !grE, E-d-q.T_d {@ +qHril qq GrBfuqq, zoos of emr 1e of sq-qm ({{^{{FOOTNOTE 1}}}}) d E-s(s) d rqtTn) d ergvn frFo q-sq-js'g 3frrar{q fe-+soT der slrq-cr'y sTfuFqq rsor +t erm ++o-s d sr-il'fu qan eTtflkf, ofrfuc ftq)-d of qfr qrFrfuo o-r sTBorfr d sqa fu+b s1.os.2oz1 afi' e-qo o.{ t-or t I ↩
Bffisrrd{qrd, frqis ro frsqr zozo r3e8 (3)
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Atal Nagar, the2gthDecember 2020
NOTIFICATION
No' F 10-88/202
9/CTN (138).- In exercise of the powers conferred by clause (ii) of sub-section (l) of Section 15-B of the chhattisgarh value Added rax Act ztios 1No.z of 2005) the State Government hereby exempts, the class of Dealer as specified in column (2) of the Schedule below, roritre year as specified in column (3), from provisions of the act and rules as specified in column (4), subject to the restriction and conditions specified in column (4) of the said Schedule, namely :
Reshiction and Conditions No. Class of dealer Year Section/Rule from which exemption is granted
2 -t 4 5
Financial
Year 2017-18
I Registered dealers under the Chhattisgarh Value Added Tax Act 2005, whose annual turnover in
Clause (i), (ii) of sub-section Q) ot section 2l and Rule 20Q)@) and sub section @ of
| Rs.50 lacs Except dealer who deals in goods specified in S.No.l, 2 and 5 of Part III of Schedule-Il 2 Registered dealers under Financial Clause (D and (ii) the Chhattisgarh Value Year 2017-18 of sub-section (2) Added Tax Act 2005, of section 2l and whose annual turnover in Rule 20(2)(a) and first quarter of year sub section (2) of 2017-18 is more than 50 Section 4 I . lacs and less than Rs.2.5 Cr. Except dealer who deals in goods specified in S.No.1,2 and 5 of Part III of Schedule-Il | before the Commercial Tax Officer up to 3l/03/2021. When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-l8 prescribed in clause(b) of Sub section (l) of section 19 and file such form-I8 up to 3l-3-2021 along with audit report required under section 44(AB) of Income tax Act 1961 before the Commercial Tax Officer. | |||||
| J Registered dealers under Financial Clause (i), (ii) and the Chhattisgarh Value Year 2017-18 (iii) of sub-section Added Tax Act 2005, (2) of section 21 whose annual turnover and Rule 20Q)@). in first quarter of year 2017-18 is Rs.2.5 Cr. Or more, except dealer who deals in goods specified in S.No.l, 2 and 5 of Paft III of Schedule-Il. | When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-18 prescribed in clause(b) of Sub section (1) of section 19 and file such form up to 3l-3-2021 along with audit report required under section Income tax 44(AB) of Act 1961 and a copy of audit report in Form-SO as specified in sub-rule (1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006 before the Commercial Tax Officer. | |||||
| 4 Registered dealers under Financial Clause (i), (ii) and | When the dealer specified in | |||||
When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-l8 prescribed in clause (b) ofSub section (t) of section 19 and filed such form before the Commercial Tax Officer up to 3l/03/2021.
- i-gsiur t, qs fr+Trr et {{^{{FOOTNOTE 3}}}}rEqa-iT m"ffi gEF. rc-.ss,/{{^{{FOOTNOTE 2020}}}}/sw/fis({{^{{FOOTNOTE 13}}}}a), fr+m.'rn.,r_roro or eiffi ci-jsrE {ruqqrcT d sIEoR fr, \'tr{$M c-{{^{{FOOTNOTE 6}}}}rftrf, fo-qr o'rdr t f E-ffi-sq-{{^{{FOOTNOTE 6}}}} d il-qqrd d qm t mn oTricn:sri, frst quarter of year 2017-18 is less than ↩
13e8 (4)
6619i16 1Tq[rd, ffi ro fuqt z ozo
Year 2017-18 (iii) of sub-section (2) of section 2l and Rule 20Q)@) and sub section (2) ofSection 41.
the Chhattisg4rh Value Added Tax Act 2005, who purchased goods specified in S.No.l, 2 and 5 of Part III of Schedule-Il from
Registered dealer under CG VATAct2005
column (2) has paid the tax payable with interest, if any, according to Form-I8 prescribed in clause(b) of Sub section (1) of section 19 and file such form up to 3l-3-2021 along with audit report required urder section 44(AB) of Income tax Act 196l before the. Commercial Tax Officer.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DMVEDI, Principal Secretary.
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Atal Nagar, the2gth December 2020
NOTIFICATION
No. F 10-88/2020/CTN (139).- Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act 2005(No.2 of 2005) the Central sales Tax Act 1956 (No.74 of 1956) AND The Chhattisagarh Sthaniya Kshetra Me lr,ial Ke pravesh per Kar Adhiniyam 1976 (No.52 of 176), which have to be completed by the end of the Calendar year 2020 under the provisions of sub-Section (7) of section 2l of The chhattisgarh value Added Tax Act 2005 (No.2 of 2005), can not be completed within the prescribed period despite all possible efforts being made by the assessing
- ^{{^{{FOOTNOTE 0}}}}os (rqr{{^{{FOOTNOTE 6}}}}.{{^{{FOOTNOTE 2}}}} {{^{{FOOTNOTE 1}}}}r{{^{{FOOTNOTE 1}}}} {{^{{FOOTNOTE 2}}}}oo{{^{{FOOTNOTE 5}}}}) o{{^{{FOOTNOTE 1}}}} qm {{^{{FOOTNOTE 21}}}} ?b{{^{{FOOTNOTE 1}}}} BrT-rrrtr (r) + qrstrT+ d ffid @d"s{' q$ zozo d sid a-6 EEf fu-q urqr B, sir fu€ o< furrq HfuorM a" m qr € sff rirs cqrsii + Bqrrir ff ffi erTErN q{ Wf Tti d ftri qem q{ri &, qs errrffll-o t fu tff odqrfrdi o) n"f o-{i + dt frfr" eroqq. E-ffisrrd tw gego ov uDft+r, 2oos (m-qb..{{^{{FOOTNOTE 2}}}} qI 2oo5) of eTrtr 21 of s.q_qrrr (8) ↩
- Rr rsRT srfuqi o) rrfrq t dri E(. qrsq s{{{^{{FOOTNOTE 6}}}}rs, gd-(griT, ed-o ais-fffr'{{^{{FOOTNOTE 6}}}} fiaiu t-s-< sTfuMr d eif,.fn i-{{^{{FOOTNOTE 6}}}} c-in-{{^{{FOOTNOTE 6}}}} sr frqtrq @Tffi, d e-drqo sTrgffi, srFrfu-o o-q, qrfufuo -* .rmort G warqo qrFrFtro o-t erffi d qqa dRf, d, oili ril {{^{{FOOTNOTE 31}}}} EEq{ {{^{{FOOTNOTE 2}}}}o{{^{{FOOTNOTE 2}}}}o dq E'f TS of qrft t, {{^{{FOOTNOTE 61}}}} Wf *i fu erqB A {{^{{FOOTNOTE 30}}}} q{, {{^{{FOOTNOTE 2021}}}} (6 q-.dTfr t I Edwlg d vr-;qqp6 d crc d aen orrevrgsx, ↩
ut*sE qrqq, frtio ro ftqEr zozo 13e8 (s) authorities. In order to enable the assessing auflrorities to complete such proceedings on merits, it is essential in the interest ofjustice ihat the time limit preicribed for the .o.il"tioo oiru.r, pro*Eaing.lr
""ta.o.
Now, therefore, in exercise of the powers conferred by sub-section (8) of Section 2l of the Chhattisgarh Value Added Ta:r Act, 2005 (No.2 of2005) the State Government, hereby, extends up to 30th June 2021, the period of completion of every such assessment proceedings under the said Acts in respect of every dealer pending before Assistant{ommissioner of Commircial Ta}L Commercial Tax Officer and Assistant Commercial.Tax Officer which is not completed by 3l December 2020.
By order and in the name of the GoVernor of Chhattisgarh,
GAURAV DWIVEDI, principal Secretary.
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