THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-13 /2017/CT/V (12). dated 10th March, 2017

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 dealers as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the said Act and Chhattisgarh Value Added Tax Rules, 2006 as specified in column (4), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely: -

SCHEDULE

S. No.	Class of Dealers	Year	Section/Rule from which exemption granted	Restrictions and conditions
(1)	(2)	(3)	(4)	(5)
1	Registered dealers whose annual turnover is less than Rs. 1 crore, who deals in goods as specified in S.No. 5 of part-III of Schedule-II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)	Financial Year 2013-14	Clause (i), (ii) and (iii) of subsection (2) of section 21 and rule 20(2)(a)	When the dealer specified in column (2) after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provision of clause (b) of sub-section (1) of section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 upto 30-06-2017
2	Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose- annual turnover is less than Rs. 10 crore, except dealer who deals in goods specified in S.No. 5 of part-III of Schedule-II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)	Financial Year 2013-14	Clause (c) of sub-section (1) of section 19, Clause (i), (ii) and (iii) of subsection (2) of section 21 and rule 20(2)(a) and subsection (2) of section 41	When the dealer specified in column (2) after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provision of clause (b) of sub-section (1) of section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 upto 30-06-2017, shall furnishes a copy of audit report, as required under section 44(AB) of Income Tax Act, 1961 before the Commercial Tax Officer
3	Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover is Rs. 10 crore or more, except dealer who deals in goods specified in S.No. 5 of part-Ill of Schedule-II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)	Financial Year 2013-14	Clause (i), (ii) and (iii) of subsection (2) of section 21 and rule 20(2)(a).	When the dealer specified in column (2) after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provisions of clause (b) of sub-section (1) of section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 upto 30-06-2017, shall furnishes a copy of audit report in Form-50 as prescribed 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 Government of Chhattisgarh

(A. P. Tripathi)

Special Secretary