THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
-

Body Notification No. F-10-3/ 2015/ CT/ V (04) Dated 31st January, 2015

In exercise of the powers conferred by Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of registered dealers under the State Act from the operation of the provisions of the Chhattisgarh Value Added Tax Rules, 2006 specified in column (1) of Schedule below, subject to the restriction and conditions specified in column (3), for the period mentioned in column (2) of the said Schedule:-

SCHEDULE

Rule from the operation of which exemption is granted	Period of exemption	Restriction and Conditions
(1)	(2)	(3)
Clause (a) of sub-rule (2) of rule 20	Upto 59 days from the quarter end of the third quarterly return for the financial year 2014-15	If the dealer deposits payable tax amount of the third quarter for the financial year 2014-15 within 30 days from the quarter end.

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary