“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

663

]

ÊàuqäÊ, Îàä§íýwàÊ, âÀÂààÞ§ý 31 âÀyÈrÊ

2021



qàèx 10

, Îà§ý 1943

okf.kfT;d dj foHkkx

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

vVy uxj] fnukad 31 fnlEcj 2021

vf/klwpuk

Øekad ,Q 10&88@2021@okd@ikap ¼85½-⸺ 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

vf/kfu;e] 2005 ¼Ø 2 lu~ 2005½ dh

vuqlwph&nks ds Hkkx&rhu ds ljy

Øekad 1] 2 ,oa 5 esa ;Fkk fofufnZ"V

oLrqvksa dk O;olk; djus okys

O;olk;h dks NksM+dj] ,sls iathd`r

O;olkbZ ftlds o"kZ 2017&18 ds

izFke =Sekl dh ldy foØ; jkf'k :

50 yk[k ls de gSA

foRrh;

o’kZ

2017&18

/kkjk 21 dh

mi&/kkjk ¼2½ ds

[kaM ¼,d½] ¼nks½

rFkk] fu;e

20¼2½¼d½ rFkk

/kkjk 41 dh

mi&/kkjk ¼2½

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 ds

vuqlkj fofgr iz:i&18 esa vkWuykbZu

fooj.k

fnukad

31&03&2022

okf.kfT;d dj vf/kdkjh ds le{k izLrqr

dj nsrk gSA

NRrhlx<+

ewY;

laof/kZr

vf/kfu;e] 2005 ¼Ø 2 lu~ 2005½ dh

vuqlwph&nks ds Hkkx&rhu ds ljy

Øekad 1] 2 ,oa 5 esa ;Fkk fofufnZ"V

oLrqvksa dk O;olk; djus okys

O;olk;h dks NksM+dj] ,sls iathd`r

O;olkbZ ftlds o"kZ 2017&18 ds

izFke =Sekl dh ldy foØ; jkf'k :

50 yk[k ls vf/kd ,oa 2-5 djksM+ ls

foRrh;

o’kZ

2017&18

/kkjk 21 dh

mi&/kkjk ¼2½ ds

[kaM ¼,d½] ¼nks½

rFkk] fu;e

20¼2½¼d½ rFkk

/kkjk 41 dh

mi&/kkjk ¼2½

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 ds

vuqlkj fofgr iz:i&18 esa vkWuykbZu

fooj.k ,oa vk;dj vf/kfu;e] 1961 dh

/kkjk 44d[k ds varxZr ;Fkk visf{kr

vkWfMV

fjiksVZ

izfr

fnukad

de gSA

31&03&2022 rd okf.kfT;d dj vf/kdkjh

ds le{k izLrqr dj nsrk gSA

NRrhlx<+

ewY;

laof/kZr

vf/kfu;e] 2005 ¼Ø 2 lu~ 2005½ dh

vuqlwph&nks ds Hkkx&rhu ds ljy

Øekad 1] 2 ,oa 5 esa ;Fkk fofufnZ"V

oLrqvksa dk O;olk; djus okys

O;olk;h dks NksM+dj] ,sls iathd`r

O;olkbZ ftlds o"kZ 2017&18 ds

izFke =Sekl dh ldy foØ; jkf'k :

2-5 djksM+ ;k vf/kd gSA

foRrh;

o’kZ

2017&18

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

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

mi&/kkjk ¼1½ ds [kaM¼[k½ ds izko/kkuksa ds

vuqlkj fofgr iz:i&18 esa vkWuykbZu

fooj.k rFkk vk;dj vf/kfu;e] 1961 dh

/kkjk 44d[k ds varxZr ;Fkk visf{kr

vkWfMV fjiksVZ dh izfr ,oa NRrhlx<+ ewY;

laof/kZr dj fu;e] 2006 ds fu;e 53 ds

mi&fu;e ¼1½ esa ;Fkk fofufnZ"V iz:i&50

esa vkfMV fjiksVZ dh izfr okf.kfT;d dj

vf/kdkjh ds le{k fnukad 31&03&2022

rd izLrqr dj nsrk gSA

NRrhlx<+

ewY;

laof/kZr

vf/kfu;e] 2005 ¼Ø 2 lu~ 2005½ ds

varxZRk iathd`r ,sls O;olkbZ tks

vuqlwph&nks ds Hkkx&rhu ds ljy

Øekad 1] 2 ,oa 5 esa ;Fkk fofufnZ"V

oLrqvksa dk Ø; NRrhlx<+ ewY;

laof/kZr dj vf/kfu;e] 2005 ds

varxZr iathd`r O;olkbZ ls djrs gSA

foRrh;

o’kZ

2017&18

/kkjk 21 dh

mi&/kkjk ¼2½ ds

[kaM ¼,d½] ¼nks½

,oa ¼rhu½ rFkk

fu;e 20¼2½¼d½

rFkk /kkjk 41 dh

mi&/kkjk ¼2½

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

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

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

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

mi&/kkjk ¼1½ ds [kaM¼[k½ ds izko/kkuksa ds

vuqlkj fofgr iz:i&18 esa vkWuykbZu

fooj.k rFkk vk;dj vf/kfu;e] 1961 dh

/kkjk 44d[k ds varxZr ;Fkk visf{kr

vkWfMV fjiksVZ dh izfr okf.kfT;d dj

vf/kdkjh ds le{k fnukad 31&03&2022

rd izLrqr dj nsrk gSA

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

xkSjo f}osnh] izeq[k lfpo-

vVy uxj] fnukad 31 fnlEcj 2021

Øekad ,Q 10&88@2021@okd@ikap ¼85½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&88@2021@okd@ikap¼85½ fnukad 31&12&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 31st December 2021

NOTIFICATION

No. F 10-88/2021/CT/V (85).⸺ 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, 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 (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

Restriction and Conditions

Registered dealers under

the Chhattisgarh Value

Added Tax Act 2005,

whose turnover in first

quarter of year 2017-18

is less than Rs.50 lakhs

except dealer who deals

in goods specified in

S.No.1, 2 and 5 of Part

III of Schedule-II

Financial Year

2017-18

Clause (i), (ii) of

sub-section (2) of

section 21 and Rule

20(2)(a) and sub

section

(2)

Section 41.

When the dealer specified in

column (2) has paid the tax

payable with interest, if any,

according

Form-18

prescribed in clause (b) of

Sub section (1) of section 19

and filed such form before

the Commercial Tax Officer

up to 31/03/2022.

Registered dealers under

the Chhattisgarh Value

Added Tax Act 2005,

whose turnover in first

quarter of year 2017-18

is more than 50 lakhs

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-II

Financial Year

2017-18

Clause (i) and (ii)

of sub-section (2)

of section 21 and

Rule 20(2)(a) and

sub section (2) of

Section 41.

When the dealer specified in

column (2) has paid the tax

payable with interest, if any,

according

Form-18

prescribed in clause(b) of

Sub section (1) of section 19

and file such form-18 up to

31/03/2022 along with audit

report required under section

44(AB)

Income

tax

Act

1961

before

the

Commercial Tax Officer.

Registered dealers under

the Chhattisgarh Value

Added Tax Act 2005,

whose 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.1, 2 and 5 of Part

III of Schedule-II.

Financial Year

2017-18

Clause (i), (ii) and

(iii) of sub-section

(2) of section 21

and Rule 20(2)(a).

When the dealer specified in

column (2) has paid the tax

payable with interest, if any,

according

Form-18

prescribed in clause(b) of

Sub section (1) of section 19

and file such form up to

31/03/2022 along with audit

report required under section

44(AB)

Income

tax

Act 1961 and a copy of audit

report

Form-5O

specified in sub-rule (1) of

rule 53 of Chhattisgarh Value

Added

Tax

Rules,

2006

before the Commercial Tax

Officer.

Registered dealers under

the Chhattisgarh Value

Added Tax Act 2005,

who purchased goods

specified in S.No.1, 2

and 5 of Part III of

Schedule-II

from

Registered dealer under

CG VAT Act 2005

Financial Year

2017-18

Clause (i), (ii) and

(iii) of sub-section

(2) of section 21

and Rule 20(2)(a)

and sub section (2)

of Section 41. .

When the dealer specified in

column (2) has paid the tax

payable with interest, if any,

according

Form-18

prescribed in clause(b) of

Sub section (1) of section 19

and file such form up to

31/03/2022 along with audit

report required under section

44(AB) of Income tax Act

1961 before the Commercial

Tax Officer.

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

GAURAV DWIVEDI, Principal Secretary.

yÞjàv§ý, täô½à mnà vçhÂà yàtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu, Êàuq

äÊ yç täâôm mnà Zà§

ýàâÎàm

–

2021