THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notificaiton No. F-10-46 /2018/CT/V (77) Dated 4th September, 2018

In exercise of the powers conferred by clause (ii) of subsection (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 dealer, whose annual turnover is less than Rs. 1 crore, who is not a manufactured and/or importer and does not effect interstate sale/sale in the course of export out of the territory of India.	Financial year 2014-15	Clauses (c) of sub-section (1) of section 19, clause (i). (ii) and (iii) of sub-section (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 subsection (1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for financial year 2014-15 up to 31.12.2018.

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

(Sangetetha P.)

Special Secretary