THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body NOTIFICATION No. F 10-59/2020/CT/V (29), Dated 1st April, 2021

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 anted	Restrictions and conditions
1	2)	3	(4)	(5
1.	Registered dealer, whose annual turnover is less than Rs. 1 crore, who deals in goods as specified in S.No. 5 of Part 111 of Schedule 11 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005)	Financial year 2016-17	Clauses (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 Form18 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 2016-17 up to 30.04.2021.
2.	Registered dealer 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.N0. 5 of part 111 of Schedule Il of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).	Financial year 2016-17	Clauses (c) of sub-section (l) of section 19, clause (i), (ii) and (iii) of sub-section (2) of Section 21 and subsection (2) of Section 41 and rule	When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form18 prescribed as per the provisions of clause (b) of subsection (l) of Section 19 of The Chhattisgarh Value Added Tax Act, 2005 for financial year 2016-17 up to 30.04.2021 and shall furnish a copy of audit report, as required under Section 44AB of the Income Tax Act, 1961 before the Commercial Tax Officer.
3.	Registered dealer 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 Il of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005).	Financial year 2016-17	Clauses (i), (ii) and (iii) of subsection (2) of Section 21 and rule	When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form18 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 2016-17 up to 30.04.2021 and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 1961 and 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.

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

Gaurav Dwivedi,

Principal Secretary.