“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý

qÞkãuÂà §íýtàÞ§ý

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

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

-

²þ¾mãyªàð¼þ

ªàk¹þ

/

38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

-

05

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

272

]

Âàwà

ÊàuqäÊ,

tÞªàvwàÊ

, âÀÂààÞ§ý

1 ¡Zàèv

2025



jèØà

11

, Îà§ý 1947

okf.kfT;d dj foHkkx

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

uok jk;iqj vVy uxj] fnukad 28 ekpZ 2025

vf/klwpuk

Øekad ,Q 10&19@2025@okd@ikap ¼31½-— NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2

lu~ 2005½ dh /kkjk 71 dh mi&/kkjk ¼1½ }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT; ljdkj] ,rn~}kjk]

NRrhlx<+ ewY; loaf/kZr dj fu;e] 2006 esa fuEufyf[kr vkSj vko';d la'kks/ku djrh gS] tks fnukad 28-03-2025 ls

izHkkoh gksxk] vFkkZr~ %&

la'kks/ku

fu;e 35 esa] &

mi&fu;e ¼2½ ds [k.M ¼d½ ds ijUrqd ds LFkku ij fuEufyf[kr ijUrqd izfrLFkkfir fd;k tk,] vFkkZr~ %

^^ijUrq vafre frekgh ds vafre eghus gsrq [k.M ¼,d½ ,oa [k.M ¼nks½ esa fofufnZ"V O;kikjh 31 fnuksa ds fy,

ns; dj dh izkDdfyr jde dk Hkqxrku ,sls vafre eghus ds vafre fnu ds iwoZ djsxkA^^

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

,l- ds- flag] mi&lfpo-

uok jk;iqj vVy uxj] fnukad 28 ekpZ 2025

Øekad ,Q 10&19@2025@okd@ikap ¼31½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&19@2025@okd@ikap ¼31½] fnukad 28&03&2025 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]

,l- ds- flag] mi&lfpo-

Nava Raipur Atal Nagar, the 28th March 2025

NOTIFICATION

No. F 10-19/2025/CT/V (31).— In exercise of the powers conferred by sub-section (1) of Section 71 of

the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby, makes the

following further necessary amendment in the Chhattisgarh Value Added Tax Rules, 2006 with effect from

dated 28.03.2025, namely :-

AMENDMENT

In the said rule 35-

for Proviso of clause (a) of Sub-Rule (2), the following proviso shall be Substituted, namely:-

“Provided that for the last month of the last Quarter, the dealer Specified in clause (i) and clause (ii)

shall pay the estimated amount of tax for 31 days before the last day of such last month.”

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

S. K. SINGH, Deputy Secretary.

yÞjàv§ý, täô½à mnà vçhÂà yàtªàíã, ²þ¾mãyªà

ð¼þ õàÊà Îàày§ýLu täô½ààvu, Êàuq

äÊ yç täâôm mnà Zà§ýàâÎàm

–

2025

.