“ârkÂàçy qàçÐ¹þ §çý ¡Âmªàêm »þà§ý ÎàäÌ§ý §çý

qÞkãuÂà §íýtàÞ§ý

ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

²þ¾mãyªàð¼þ

ªàk¹þ

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàÊ½à)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

]

ÊàuqäÊ,

ÎàâÂà

wàÊ

âÀÂààÞ§ý 22

t¢ê

2021



³uçÏºþ 1, Îà§ý 1943

okf.kfT;d dj foHkkx

ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj

vVy uxj] fnukad 1 vizSy 2021

vf/klwpuk

Øekad ,Q 10&59@2020@okd@ikap ¼28½-⸺ NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2

lu~ 2005½ dh /kkjk 15&[k dh mi&/kkjk ¼1½ ds [kaM ¼nks½ }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT; ljdkj]

,rn~}kjk] uhps nh xbZ vuqlwph ds dkWye ¼2½ esa ;Fkk fofufnZ"V fu;eksa ls] mDr vuqlwph ds dkWye ¼3½ esa fofufnZ’V

fucZU/ku rFkk “krksZ ds v/;/khu jgrs gq,] foRrh; o"kZ foRrh; o"kZ 2016&17 ds fy, fnukad 30&04&2021 rd NwV

iznku djrh gS] vFkkZr~ %&

vuqlwph

v-Ø-

fu;e ftuls NwV nh xbZ

fucZU/ku rFkk 'krsZ

¼1½

¼2½

¼3½

NRrhlx<+ ewY; laof/kZr dj

fu;e] 2006 ds fu;e 20 ds

mi&fu;e ¼2½ ds [k.M ¼[k½ ds

v/khu fofgr iz:i&18 dk

Hkkx&x

tcfd Hkkx&x dh tkudkjh%&

¼d½ vf/kfu;e dh vuqlwph&1 esa fofufnZ’V eky ;k

vf/klwpuk }kjk djeqDr eky] ;k

¼[k½ vf/kfu;e dh vuqlwph&2 ds Hkkx&3 ds vuqØekad 1

,oa 2 esa fofufnZ’V eky] ;k

¼x½ vf/kdre [kqnjk ewY; ij nokbZ] ds NRrhlx<+ jkT;

esa Ø; ;k foØ; ls lacaf/kr gksA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

vVy uxj] fnukad 1 vizSy 2021

Øekad ,Q 10&59@2020@okd@ikap ¼28½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa bl foHkkx dh vf/klwpuk Øekad ,Q 10&59@2020@okd@ikap ¼28½] fnukad 01&04&2021 dk vaxzsth vuqokn

jkT;iky ds izkf/kdkj ls ,rn~}kjk izdkf'kr fd;k tkrk gSA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

Atal Nagar, the 1st April 2021

NOTIFICATION

No. F 10-59/2020/CT/V (28).⸺ 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 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 2016-17 up to 30-04-2021

namely :-

SCHEDULE

S.No.

Rule from 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. 1 & 2 of part-III of Schedule-

II of Act, or

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 1 vizSy 2021

vf/klwpuk

Øekad ,Q 10&59@2020@okd@ikap ¼29½-⸺ NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~

2005½ dh /kkjk 15&[k dh mi&/kkjk ¼1½ ds [kaM ¼nks½ }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj] ,rn~}kjk]

uhps nh xbZ vuqlwph ds dkWye ¼2½ esa ;Fkk fofufnZ"V O;kikfj;ksa ds oxZ dks] dkWye ¼3½ esa ;Fkk fofufnZ’V o’kZ ds fy;s]

dkWye ¼4½ esa ;Fkk fofufnZ’V mDr vf/kfu;e ds izko/kkuksa ,oa NRrhlx<+ ewY; laof/kZr dj fu;e] 2006 ls] mDr vuqlwph

ds dkWye ¼5½ esa fofufnZ"V fucZU/ku rFkk “krksZ ds v/;/khu jgrs gq,] NwV iznku djrh gS] vFkkZr~ %&

vuqlwph

v-Ø-

O;kikfj;ksa dk oxZ

o’kZ

izko/kku@fu;e

ftuls NwV nh xbZ

fucZU/ku rFkk 'krsZ

¼1½

¼2½

¼3½

¼4½

¼5½

NRrhlx<+ ewY; laof/kZr dj

vf/kfu;e] 2005 ¼Ø 2 lu~

2005½ dh vuqlwph&2 ds

Hkkx&3 ds vuqØekad 5 esa

;Fkk fofufnZ"V oLrqvksa dk

O;olk; djus okys ,sls

iathd`r

O;kikjh]

ftldh

ldy okf"kZd dqy foØ;

jkf'k jkf'k #- 1 djksM+ ls

de gSA

foRrh; o’kZ

2016&17

/kkjk 21 dh mi&/kkjk

¼2½ ds [kaM ¼,d½]

¼nks½ ,oa ¼rhu½ rFkk

fu;e 20¼2½¼d½

tc dkWye ¼2½ esa fofufnZ’V O;kikjh ns;

dj jkf'k rFkk C;kt] ;fn dksbZ gks] ds

Hkqxrku i'pkr~] NRrhlx<+ ewY; laof/kZr

dj vf/kfu;e] 2005 dh /kkjk 19 dh

mi&/kkjk ¼1½ ds [kaM ¼[k½ ds izko/kkuksa

vuqlkj

fofgr

iz:i&18

esa

vkWuykbZu fooj.k foRrh; foRrh; o"kZ

2016&17 gsrq fnukad 30&04&2021 rd

izLrqr dj nsrk gSA

¼1½

“ârkÂàçy qàçÐ¹þ §çý ¡Âmªàêm »þà§ý ÎàäÌ§ý §çý

qÞkãuÂà §íýtàÞ§ý

ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

²þ¾mãyªàð¼þ

ªàk¹þ

yç.

âÀÂààÞ§ý

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàÊ½à)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

SCHEDULE

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

GAURAV DWIVEDI, Principal Secretary.

No.

Class of dealers

Year

Section/Rule from

which exemption

granted

Restrictions and conditions

(1)

(2)

(3)

(4)

(5)

Registered

dealer,

whose

annual turnover is less than

Rs. 1 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), (ii)

and (iii) of sub-

section (2) of

Section 21 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-18 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

30-04-2021.

Registered dealer under the

Chhattisgarh Value Added

Tax Act, 2005 whose annual

turnover is less than Rs. 10

crore, except dealer, who

deals in goods specified in

S.No. 5 of part III of

Schedule

the

Chhattisgarh Value Added

Tax Act, 2005 (No. 2 of

2005).

Financial

year

2016-17

Clauses (c) of

sub-section (1) of

section 19, clause

(i), (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-18 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

30-04-2021 and shall furnish a copy

of audit report, as required under

Section 44AB of the Income Tax

Act, 1961 before the Commercial

Tax Officer.

Registered dealer under the

Chhattisgarh Value Added

Tax Act, 2005 whose annual

turnover is Rs. 10 crore or

more, except dealer, who

deals in goods specified in

S.No. 5 of part III of

Schedule

the

Chhattisgarh Value Added

Tax Act, 2005 (No. 2 of

2005).

Financial

year

2016-17

Clauses (i), (ii)

and (iii) of sub-

section (2) of

Section 21 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-18 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

30-04-2021 and shall furnish a copy

of audit report as required under

Section 44AB of the Income Tax

Act, 1961 and audit report in Form-

50 as specified in sub-rule (1) of rule

53 of Chhattisgarh Value Added Tax

Rules, 2006 before the Commercial

Tax Officer.