Notification No. No. F-10-33 /2015/CT/V ( 59) ). dated 22nd August, 2015

In exercise of the powers conferred by Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in the Chhattisgarh Value Added Tax Rules, 2006 from the date of publication in the Official Gazette, namely:-

AMENDMENT

In the said rules,-

(1) In rule 57 -

(a) In the existing sub-rule (3), the following shall be substituted, namely:-

"An appeal against an order of assessment or against on order imposing penalty, shall be filed in Form 53 electronically through the website of the department in the manner provided thereon."

(b) In the existing sub-rule (4), the following shall be substituted, namely:-

"An application for revision shall be made in Form 54 electronically through the website of the department in the manner provided thereon, within six calendar months from the date of communication of the order against which the revision application is to be filed."

(2) In the existing rule 63, clauses (i) and (iii) of sub-rule (1) shall be omitted.

By Order and in the Name of the Government of Chhattisgarh

(A. P. Tripathi)

Special Secretary