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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F 10-88/2020/CT/V (138), Dated 29th December, 2020

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 dealer as specified in column (2) of the Schedule below, for the year nas specified in column (3), from provisions of the act and rules 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 2017-18 Clause (i), (ii) and sub-section (2) of section 21 and rule 20(2)(a) and sub-section (2) of Section 41 When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-18 prescribed in clause (b) of sub-section (1) of section 19 and filed such form before the commercial tax officer upto 31-03-2021
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 2017-18 Clause (i) and (ii) of subsection (2) of section 21 and rule 20(2)(a) and subsection (2) of section 41 When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-18 prescribed in clause (b) of sub-section (1) of section 19 and filed such form 18 upto 31-03-2021 along with audit report, 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 2017-18 Clause (i), (ii) and (iii) of subsection (2) of section 21 and rule 20(2)(a). When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-18 prescribed in clause (b) of sub-section (1) of section 19 and filed such form upto 31-03-2021 along with audit report, required under section 44(AB) of Income Tax Act, 1961

and copy of audit report in Form-50 as specified in sub-rule (1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006 before the Commercial Tax Officer

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Registered dealers under the Chhattisgarh Value Added Tax Act 2005, who purchased goods specified in S.No.1, 2 and 5 of Part III of Schedule-II from Registered dealer under CG VAT Act 2005 Financial Year 2017-18 Clause (i), (ii) and (iii) of sub-section (2) of section 21 and Rule 20(2)(a) and sub section (2) of Section 41. When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-18 prescribed in clause(b) of Sub section (1) of section 19 and file such form up to 31-3-2021 along with audit report required under section 44(AB) of Income tax Act 1961 before the Commercial Tax Officer.

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

Gaurav Dwived,

Principal Secretary.