*fuqts+€+wrriaer+gat

irrq glrdr{ (frfl cr6 fr6-c) + isur

fu ^q6.^{x.qis*.z-zz-odsr€}

rrre / u fr. A. fun$. fu'-6

30-05-2001."

rifu{x,ci6

'ffiwre/grf f oof zort-zors."

IIEilI5r

(wqErRUr)

qrErt,ntr*rnn

xqi6 ossl

{-qgt, gutrR, frqis ro fuwt zozo -de

e, {t-in le42

qrFrMo o-< f++m

qrrmq, rrdmft qcn, Tqt iTqg{ Gted ;Fr{

srdEl ^qqr,ffio zs frsqq zozo

GTeqq-{T

m-qi6 $F rc-aa/-zozo/srfi/ita (rsz) . Edffi-6 T@ {isftfd o-q srftfuq-c, zoos (mwo z

e1 zoos) 4 q 15-s q Y-qRr (,) t fr (1}) El" s-{cil iTfu$t o} q-*'r n drfr .Eq {rsq sro1{,

qgqFry, Ia fr rr$ q--dq* t q* (z) d uw friiHE arrqrffii d q.f @), oidq (3) t-q* frftfr*

S ^A^ft-i,@ ^(.)^ti^qen^{frfrffie s-n}^3TEfrqq^d^srqEnri^gs^u-dvt61e ^*A#o^o-tftqq, ^zooo

t, s-m 3r-S$ d o:aq (s) ^+lfrfttre ft{+r-{ apn vrd + sftq$-{ d go, g. ,-<ro o-{fi t, "riq

3r-gqfl

3I.F.

qrwrtql o.r fll

qr-qETrq/f+qq

fu+S W fr.r$

t+++rq apdl erd

(q)

u-dlurr-6 ns ^qqEfdo-r

3Ttsfi?Tq, zoos (m z e1

zoos) d otr( c-d-qd

q-q-sd M

erqfu I

eTi-d, 2017 t 30 q{,

2017 a6 d ftq rffi-d

furq Yrfu v. so arq t

oq tr

ftfcdlq sq

2017-18

qr{r 21 dI

w-rrm (z) d

qre (so), (O

G ^(qx)^oen,

ftqq 2o(2xq)

op+r rrm +t ol

w-um (z)

qq oi-oq (z) q Anmsa qqrfr

tq oq vrRr ae+r ^qro,^qRoi{

d, d grrdq cyqq, Effigrrq

Tfl ^fffd^o-q^srEfrqq^zoos^ot

qxr 1e of s.q-qm (i) d u-s (o.)

d srqErnt d crgqn frtrf,

e-srr-17 fr Gfr=idr$-{ fd-q{E ffi4.

30.11.2017 n-o ,rqf, o-{ frfl t

G ^sr-qB01.04.2017 t so.oo.zorz

d ftri ^qrqxsri ^qfr*orerR-o

rfr ^{qrFrfuE qq}31ffi d sqs

.lro ³¹^crd,²⁰²¹^n-6^s-E(

otnr

EdIsJrE Hs HqEff, o-r fffiq q{

qm zr SI

uFr ^qil-f,q(z) ti frftme qcrfr

1397

1398

, fu-+ rofeqqr zozo

eilStiqq ^.2005(iD' 2 . Tr1

2oos) d 3trT c-S-q(

qs-sr$ ftrs+1 qqft r

erfd, 2017 t 30 q{,

2oi7 aq d fuq E-o.-d

fu#-q {rRr r. so arq t

sifuf, qd z.so o-sls t

oqt

2017-18

w-um (z) d

E-s (s6), (O

vq ^(qx)cqr,

nqq zo(zXs)

op+r ^qm+r ot

w-um (z)

qq sx vrf$ ael qro, qft oI$

Ei, d grf,H w"tE, Edsrg

tq ^riqEff,^ov^erftB-qq,^zoos⁺¹

qxr 're +t sq-rrm (1) d tr-s (E)

d srqqn\ d 3i-guri frtrd

rrsrT-i7 ^qffiq

#qs"r kqTo

30.11.2011 a-+' T{gd or frur t

qii Gi-sE .01.04.2017 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 ^qfrch ffifuo o<

srBsrrfr d sqfr frqio' er qrd,

2021 aq 996 ^qtwr

EdIflE neq r{ql"}o o-r

3TBftqq zoos (m. z v1

zoos) d ffT

c-S-€a

q-q-sd ftNr+1 erqfu r

oTi-d, 2o1t t 30 q{,

2o1t aq d fuq so-d

ftr#-q ^qrfur. z.so o-qls

qr oTko t

BiilIq sE

2017-18

qm rs dI

oq-qm (r) d

E-c (s) ss (r),

erm zr sfr

w-um (z) d

tr-s (R-6), (O

gs (qri) oPTr

ft-{q 2o(2xq)

wq oi-oq (z) ti frhtre ^qrqrfr

tq os vrRr aefi ^qro,^qRot$

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 ^qffiq

#qi"r krTo

30.11.2017 f,fr e-Eo ot ftvr $

eeil sTrq-cFY 3ltsftqq 1961 ^qr1

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^qrFrfuoo-s erkorft d

gqqT frqio 31 qrd, 2021 cl-6

q-{q-d otqT t

u-ffirrro d Trcqqrer d crc t aen GTritngqri,

rfrs{ Gd-fr. rgu vfoo.

.,l=d ^qrR,I<=lfO 29 r{gqq 2O2O

mqfo ^qwrc-ae/zozo/sw/ctq (rsz;.- ?Tr{fl d rffrtrn + 3r$d-( e+a d qo-s (s) d

srgE-{q t gs fuin'r o1 3Tfuq"-rT m-fio qq. fi-Bl/2020/q6/n@0sz), ft+o. 2s-12-2ozo or i#e

ci-5sl-E slcrlqrd d crkoR t \'fi{dpl e-uorprf, fu-qr qror t r

E-d-s-,TE d rr-qq6 d crq t opn qrtcflEqr{,

,frrs Gd-fr. u5u nfoo.

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

Bi#€rrd {slqd, ft<io ro ftqwr zoeo

r3e8 (1)

Section/ Rule from which

Registered dealers

under

the

Chhattisgarh Value

Added Tax Act

2005,

whose

turnover for the

period from lst day

of April, 2017 to

30th day of June,

2017 is less than

B.s. 50 Lakh.

Financial Year

2017-18

Clause (i), (ii) and (iv) of

sub-section (2) of section

2l and Rule 20(2)(b) and

sub section (2) of Section

41.

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

account for the period

0l/04/2017 to 30/06/2017 before

the Commercial Tax Officer up

to 3lst March2l2l.

Registered dealers

under

the

Chhattisgarh Value

Added Tax Act

2005,

whose

turnover for the

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.

Financial Year

2017-18

Clause (i), (ii) and (iv) of

sub-section (2) of section

2l and Rule 20(2)(b) and

sub section (2) of Section

41.

When the dealer specified in

column (2) has paid the tax

payable with interest, if any,

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.

Registered dealers

under

the

Chhattisgarh Value

Added Tax Act

2005,

whose

turnover for the

period from lst day

of April, 2017 to

30th day of June,

2017 is more than

Rs. 2.50 Cr or

more.

Financial Year

2017-18

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, ^principalSecretary.

sIeEI Trt{, foiro zg ftgqq 2s26

3Tfuqq-qT

tr-v;* *r 1o-Bl/^2020/sw/qts (,r).^ E-de=r.d rw risfttd E{ 3rtsftqq, 2oos @

HI 2oo5) of ^qm15-EI at s.v-erm (r) d e-s (il q" ,<-d Affidr # rdt" q *t E* qr'q s{o-n,

qqFry, +n a T$ Tq P^** (z) fr uw'friiftE q.wRrfi d s,f d, -i""'6) \ o* frfrfre

{ ^d^ffi,ryl ^{6) q}^qerT^frfttre^s#^ergRqq^A^cr-q-rTil^qu-d".,8 T*'"uffi o-s ftqc, zooo

t, s-qc ar-gqfr d otnc (s) ti ffiffise F-f{r-q qerr q-d d q-r6q ".i

gq: q: *rq *-ft t, ;rfq;f

l3e8 ⁽²⁾

Bffiqrrd{qqr, frqi*, rofrqqr zozo

3T.

fi.

qrqrRql o-r q+

qrqqrq/r+qq

tu+$Wfr

.T{

t+S{rq oen Yrd

(+)

E-dlsrrd Te e-sfrff, o-r

erfuftqq, zoos (m z el

zoos) at ^q-gq*-dd

,rr.l-ffc d gro mqrq t,

2 Tq s t ^qenfrfrffise

a*gei) o-r ^qr{il-qo-{i

srd ^q{flrftd} EiE--6{,

t-S ^qfr-ed@-{sr$ ffi

qS zorz-ta d cQrq *qrs

o1 so-di f+m-q vrfrr r. so

aretoqtr

I?fdfq sE

2017-18

w-um (z) d

e-e (ro), (O

osir,

F-qq

zo(z)(o) f,en

qm 41 ot

w-um (z)

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.dTfr Tisftfd

oq erfufrqq zoos qfi dm rg ot

Bs-em (1) d tr-€ (q) d qrqETni d

ci-gsri ftEo s-sq-re fr fuc

ft-{iq Ho ^y.os.2o21aoqrFrfuo

o-r sr&nrft d Hrrfl u-qa or tor

EiilIsrrd Ts s-slrff, e-r

otftfrqq, zoos (m z qI

zoos) o1 3rgi$-d d

qrtt-d-c d sra frctE, 1,

2 TtI s ii ^qQnfrFfrE

e-qeri or q{srq o-{i

srd ^qq-srftdI Etw{,

t-d ^q-S-qc^qs-srgffi

q{ zorz-ra d u+q *fl-H

of e-s-d fu+-q vRr v. so

qrq t srfuo Td z.s o-gs

toqtr

Fldfq sE

2017-18

trm zr oT

w-em'(z) d

e-s (qo), (qi)

nerT, ftqq

zo(z)(o) oen

qm +r ot

w-um (z)

qq 6rdq e) q ftIBftE qrqrft tq

ot vrRr oer qrq, qR @t$ E), d

I?rdrq^qraq, ^E-d-srr-dTe s-+go

Ot uffiqq, zoos qfr erm rs o1

vs-em (1) d E-s (q) d crqErrc) d

3i-$rri frEo nsq-ta q 3ft{drT{q

fusrul \d orrqfi{ eTBFqq, rsor at

tTrgr 44@-sc d trT sQrr ernfFf,

sffuc RtrC q,t sfr ffio sr.oa.zozr

ilo ilFrfuo- or srffi d qqm

trqdottortr

E-c'dIwrd t@ r*eg. *

erfuftqq, zoos (m z eI

zoos) sft wgqfl-A d

,rrq-fic d sEg frqTE- 1,

2 ^geis t ^qenfrftffie

qqei ol qqffq 6-{i

sra ^q-irsrfroi Bi--€-or,

t-S ^qfr-q-d^q-o-€dffi

q$ zorz-re d uelq }q-s

of e-fi-d frm-q ^qtfur. z.s

o-ts ^qrerfuo B r

ECITiI

20't7-18

qm zr dT

w-unr (z) d

E-s (q-6), (O

qs (fl-{) il.Tr

ftw 2612;1-;

qe o1mq (z) ti frfrffie effitq=-

@-{ $fu den ^q1u1,qR et{ E\, d

€-qEfd * ^qfuft+r,zoos o1 snr 1e

of sq-qm (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^otfrqq, zooo d ftqq

ss d Bq-ftqc (r) t uw frfrffie

e-s-q-50 t 3il-R-c fr+C of qfr

srFlfuo e-q erffi d sqei ffi6.,

31.03.20?1 atr trEd o-r t-or t r

E-dr{ild {w HsEfa o{

erBftqq, zoos (m z sf

zoos) d onrtd c-trqd t-S

qq-sT$ Ei cr-gqfi-d d

,+rq-ftc d rrra goqw t,

2 yq s fr ^qenfrhffie

aqeri qt frq E-ffisr6

It@ ^ffid^o<^eifuftqq

2oos d ffil

q_trqc

es-sT{ t orfr tr

l+ffiq sE

2017-18

qm zr dT

w-erm (z) d

qs (q-6), (O

vo ^(fi-{)oerl

ftw 2e12;1r;

op+r ^qm+r afr

w-em (z)

inq oT-mq (z) q Anme qqrfrG-

os ^qrRrder qrq, qR ot$ E\, d

T.lgq ^d!grE, ^E-d-q.T_d{@

+qHril ^qqGrBfuqq, zoos of emr 1e

of sq-qm (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

E-ffi{-q6 d vr-qqro d crq i a"n sTierHHR,

{fro ffrilfi. ,gG HEu.

Bffisrrd{qrd, frqis ro frsqr zozo

r3e8 ⁽³⁾

3reEI TqI, ftqr@,zg ftgqq 2626

m-qrqt qw fi-88/-2020/stq/qrq (rss).- qrqo d vPdqn d srT$q s+o d so-s (s) d

3i-gsiur t, qs fr+Trr et 3rEqa-iT m"ffi gEF. rc-.ss,/2020/sw/fis(13a), fr+m.'rn.,r_roro or eiffi

ci-jsrE {ruqqrcT d sIEoR fr, \'tr{$M c-6rftrf, fo-qr o'rdr t f

E-ffi-sq-6 d il-qqrd d qm t mn oTricn:sri,

rtl.{s trifr. u5u vtu+

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 :

No.

Class of dealer

Year

Section/Rule from

which exemption is

granted

Reshiction and Conditions

-t

Registered dealers under

the Chhattisgarh Value

Added Tax Act 2005,

whose annual turnover in

frst quarter of year

2017-18 is less than

Rs.50 lacs Except dealer

who deals in goods

specified in S.No.l, 2

and 5 of Part III of

Schedule-Il

Financial

Year 2017-18

Clause (i), (ii) of

sub-section Q) ot

section 2l and Rule

20Q)@) and sub

section @ of

Section 41.

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.

Registered dealers under

the Chhattisgarh Value

Added Tax Act 2005,

whose annual turnover in

first quarter of year

2017-18 is more than 50

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

Financial

Year 2017-18

Clause (D and (ii)

of sub-section (2)

of section 2l and

Rule 20(2)(a) and

sub section (2) of

Section 4 I .

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.

Registered dealers under

the Chhattisgarh Value

Added Tax Act 2005,

whose annual turnover

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.

Financial

Year 2017-18

Clause (i), (ii) and

(iii) of sub-section

(2) of section 21

and Rule 20Q)@).

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

44(AB) of

Income tax

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.

Registered dealers under

Financial

Clause (i), (ii) and

When the dealer specified in

13e8 (4)

6619i16 1Tq[rd, ffi

ro fuqt z ozo

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

Year 2017-18

(iii) of sub-section

(2) of section 2l

and Rule 20Q)@)

and sub section (2)

ofSection 41.

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.

3i-dET ^q{R,frqro ze ftgqq 2s26

m-mo ^gs.fi-Bo/zo2o/sw/ct+ (rss).- qcr:,-rrGq H{oR 6r vrrrEnq d.rqr B fu tl-drsrl-6

nw ^e-oflo^or^{3rftfrqq,.2oos}^(Fqio²^rHI2oos) ffit

l+m-q o-r srBftqq, 1e5; 1o-qro. 74 qI 1e56)

ql E-ffis.rd rerrfiq et it liq d qi$ c{ o-{ 3{fufuqq, 1e76 (;D-qr6 52 EI 1e76) + eio-.fa or'q.*;

@-{i tg cr$ ^q+t+rfrrq}of Q-S srfr oq ftqi-rur offi

tu+ ffi

fe ^*g-"* "dH;,

2^0os (rqr6.2 1r1 2oo5) o1 qm 21 ?b1 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

ordrqfu d I-*.wl T& of qr lrgdr t Gltr o-r frErf{ur qffit ai ts odqfrd "i T"d";

erTErN ^q{Wf Tti d ftri qem q{ri &, qs errrffll-o t fu tff odqrfrdi o) n"f o-{i + dt frfr"

qars qrq;

eroqq. E-ffisrrd tw gego ov uDft+r, 2oos (m-qb..2 qI 2oo5) of eTrtr 21 of s.q_qrrr (8)

6Rr rsRT srfuqi o) rrfrq t dri E(. ^qrsqs{6rs, gd-(griT, ed-o ais-fffr'6 fiaiu t-s-< sTfuMr d

eif,.fn i-6 c-in-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 31 EEq{ 2o2o dq E'f TS of qrft t, 61 Wf *i fu

erqB A 30 q{, 2021 (6 ^q-.dTfrt I

E_ffinq-6 d vr_qqrm _ HLH,SH:*

sreET Trl-r, ftqb'zs ftgqq zozo

iEcio' ^qtr.1o-as/2020/Tr6/\Tq (rss).- qgd d riftE1c d q-g$.-( 348 d q-s (s) d

3i-5s{q ^+tgs frqrq ^ot 3lftqF-{r m-tio g.n 1o-sl/2020/s@/qq (reg), €io ,*ir-roro -i iiA-O

3i-Ssr< ^yr\qq-dA srfufi[r t Vo-qgM q-orPrfl fo-a1qp61 g,

Edwlg d vr-;qqp6 d crc d aen orrevrgsx,

.fl-G ffifr. ryq Htus

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