THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F 10-88/2020/CT/V (137), 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 under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover for the period from 1st day of April, 2017 to 30th day of June, 2017 is less than Rs.50 lakh	Financial Year 2017-18	Clause (i), (ii) and (iv) 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-17 prescribed in clause (a) of sub-section (1) of section 19 and filed such form upto 30-11-2017 and shall furnished a signed copy of trading account for the period 01/04/2017 to 30/06/2017 before the commercial tax officer upto 31st March, 2021
2	Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover for the period from 1st day of April, 2017 to 30th day of June, 2017 is more than Rs.50 lakh and below than Rs.2.50 Cr.	Financial Year 2017-18	Clause (i) , (ii) and (iv) 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-17 prescribed in clause (a) of sub-section (1) of section 19 and filed such form upto 30-11-2017 and shall furnished a audit report, required under section 44(AB) of Income Tax Act, 1961 before the commercial tax officer upto 31st March, 2021
3	Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover for the period from 1st day of April, 2017 to 30th day of June, 2017 is more than Rs.2.50 Cr.	Financial Year 2017-18	Clause (b) and (c) of Section 19, Clause (i), (ii) and (iv) 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-17 prescribed in clause (a) of sub-section (1) of section 19 and filed such form upto 30-11-2017 and shall furnished a 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 upto 31st March, 2021

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

Gaurav Dwived,

Principal Secretary.