“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, Îàä§íý

wàÊ, âÀÂààÞ§ý 2

kÂàwÊã

2023



qàèx

, Îà§ý 1944

okf.kfT;d dj foHkkx

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

vVy uxj] fnukad 30 fnlEcj 2022

vf/klwpuk

Øekad ,Q 10&49@2022@okd@ikap ¼92½-⸺ 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

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 esa ;Fkk fofufnZ"V

oLrqvksa dk O;olk; djus okys

,sls iathd`r O;kikjh] ftldh

ldy okf"kZd dqy foØ; jkf'k #-

1 djksM+ ls de gSA

foRrh; o’kZ

2019&20]

2020&21

,oa

2021&22

/kkjk 19 dh

mi&/kkjk ¼1½ ds

[kaM ¼x½] /kkjk 21

dh mi&/kkjk ¼2½ ds

[kaM ¼,d½] ¼nks½ ,oa

¼rhu½ vkSj /kkjk 41

dh mi&/kkjk ¼2½

rFkk fu;e 20¼2½¼d½

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

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 bl vuqlwph ds dkWye ¼3½

esa ;FkkfofufnZ"V foRrh; o"kZ gsrq fnukad 31-03-

2023 rd izLrqr dj nsrk gSA

NRrhlx<+ ewY; laof/kZr dj

vf/kfu;e] 2005 ¼Øekad 2 lu~

2005½ dh vuqlwph esa fofufnZ"V

oLrqvksa dk O;olk; djus okys

iathd`r O;kikjh] ftldh ldy

okf’kZd dqy foØ; jkf'k #- 10

djksM+ ls de gSA

foRrh; o’kZ

2019&20]

2020&21

,oa

2021&22

/kkjk 19 dh

mi&/kkjk ¼1½ ds

[kaM ¼x½] /kkjk 21

dh mi&/kkjk ¼2½

ds [kaM ¼,d½] ¼nks½

,oa ¼rhu½ vkSj

/kkjk 41 dh

mi&/kkjk ¼2½ rFkk

fu;e 20¼2½¼d½

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

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&/kkjk¼1½ ds [kaM¼[k½

ds izko/kkuksa ds vuqlkj fofgr iz:i&18 esa

vkWuykbZu fooj.k bl vuqlwph ds dkWye ¼3½

esa ;FkkfofufnZ"V foRrh; o"kZ gsrq fnukad 31-03-

2023 rd izLrqr dj nsrk gS 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 izLrqr djsxkA

NRrhlx<+ ewY; laof/kZr dj

vf/kfu;e] 2005 ¼Øekad 2 lu~

2005½ dh vuqlwph esa fofufnZ"V

oLrqvksa dk O;olk; djus okys

iathd`r O;kikjh] ftldh ldy

okf’kZd dqy foØ; jkf'k #- 10

djksM+ ;k blls vf/kd gSA

foRrh; o’kZ

2019&20]

2020&21

,oa

2021&22

/kkjk 21 dh

mi&/kkjk ¼2½ ds

[kaM ¼,d½] ¼nks½

,oa ¼rhu½ rFkk

fu;e 20¼2½¼d½

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

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 bl vuqlwph ds dkWye ¼3½ esa

;FkkfofufnZ"V foRrh; o"kZ gsrq fnukad 31-03-

2023 rd izLrqr dj nsrk gS 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 izLrqr djsxkA

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

fge f'k[kj xqIrk] fo'ks"k lfpo-

vVy uxj] fnukad 30 fnlEcj 2022

Øekad ,Q 10&49@2022@okd@ikap ¼92½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&49@2022@okd@ikap¼92½] fnukad 30&12&2022 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]

fge f'k[kj xqIrk] fo'ks"k lfpo-

Atal Nagar, the 30th December 2022

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

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

²þ¾mãyªàð¼þ

ªàk¹þ

yç.

âsvà¢ê.

2001.”

²þ¾mãyªàð¼

þ ÊàkqØà

(¡yàoàÊ½à

)

Zààâo§ýàÊ yç Zà

§ýàâÎàm

§íýtàÞ§ý

]

wàÊ, âÀÂààÞ§ý 2

kÂàwÊã

Clauses (i), (ii)

and (iii) of sub-

section (2) of

Section 21 and

rule 20(2)(a)

qàèx

, Îà§ý 1944

rule (2) of rule 20

of the

Chhattisgarh

Value Added Tax

Rules, 2006.

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.

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

HIM SHIKHAR GUPTA, Special Secretary.

vVy uxj] fnukad 30 fnlEcj 2022

vf/klwpuk

Øekad ,Q 10&49@2022@okd@ikap¼93½-⸺ ;r%] jkT; ljdkj dk lek/kku gks x;k gS fd NRrhlx<+

ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ ,oa dsUnzh; foØ; dj vf/kfu;e] 1956 ¼Øekad 74 lu~

1956½ ds varxZr dj Hkqxrku djus gsrq nk;h O;olkf;;ksa dh ,slh lHkh dj fu/kkZj.k dk;Zokfg;ka] ftUgsa NRrhlx<+

ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 21 dh mi&/kkjk ¼7½ ds izko/kkuksa ds varxZr

dYkS.Mj o"kZ 2022 ds var rd iw.kZ fd;k tkuk gS] vkSj ftUgsa dj fu/kkZj.k izkf/kdkfj;ksa }kjk fd;s tk jgs lHkh laHko

iz;klksa ds mijkar Hkh fofgr dkykof/k ds Hkhrj iw.kZ ugh fd;k tk ldrk gS vkSj dj fu/kkZj.k vf/kdkfj;ksa dks ,slh

dk;Zokfg;ksa dks xq.knks"k ds vk/kkj ij iw.kZ djus ds fy;s l{ke cukus gsrq] ;g vko';d gS fd ,slh dk;Zokfg;ksa dks

iw.kZ djus ds fy;s fofgr le;&lhek c<+k;h tk,(

vr,o] NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 21 dh mi&/kkjk ¼8½

}kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT; ljdkj] ,rn~}kjk] mDRk vf/kfu;e dh vuqlwph esa ;FkkfofufnZ"V

oLrqvksa ds laca/k esa] izR;sd O;olk;h ds laca/k esa mDr vf/kfu;eksa ds varxZr ,slh izR;sd dj fu/kkZj.k dk;Zokgh] tks

lgk;d vk;qDr] okf.kfT;d dj] okf.kfT;d dj vf/kdkjh ,oa lgk;d okf.kfT;d dj vf/kdkjh ds le{k yafcr gks]

vkSj tks 31 fnlEcj 2022 rd iw.kZ ugha dh tkrh gS] dks iw.kZ djus gsrq vof/k dks 30 twu] 2023 rd c<+krh gSA

;g vf/klwpuk tkjh fnukad ls izHkko'khy gksxhA

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

fge f'k[kj xqIrk] fo'ks"k lfpo-

vVy uxj] fnukad 30 fnlEcj 2022

Øekad ,Q 10&49@2022@okd@ikap¼93½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&49@2022@okd@ikap¼93½] fnukad 30&12&2022 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]

fge f'k[kj xqIrk] fo'ks"k lfpo-

Atal Nagar, the 30th December 2022

NOTIFICATION

No. F 10-49/2022/CT/V(93).⸺ 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) and

the Central sales Tax Act 1956 (No.74 of 1956) which have to be completed by the end of the Calendar Year

2022 under the provisions of sub-Section (7) of Section 21 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 authorities. In order to enable the assessing authorities to complete such proceedings on merits, it is

essential in the interest of justice that the time limit prescribed for the completion of such proceedings is

extended.

Now, therefore, in exercise of the powers conferred by sub-section (8) of Section 21 of the

Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) the State Government, hereby, extends up to 30th June

2023, the period of completion of every such assessment proceedings with relation to the goods specified in

schedule under the said Act. in respect of every dealer pending before Assistant Commissioner of Commercial

Tax, Commercial Tax Officer and Assistant Commercial Tax Officer which is not completed by 31 December

2022.

This Notification shall come into force from date of issue.

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

HIM SHIKHAR GUPTA, Special Secretary.