THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
-

Body NOTIFICATION No. F 10-49/2022/CT/V (92),Dated 30th December 2022

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 dealer, whose annual turnover is less than Rs. 1 crore, who deals in goods as specified in Schedule of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)	Financial year 2019-20, 2020-21 and 2021-22	Clauses (c) of sub-section (1) of section 19, clause (i), (ii) and (iii) of sub-section (2) of Section 21 and sub-section (2) of Section 41 and rule 20(2)(a) Part-C of Form-18 prescribed under clause (b) of subrule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules, 2006.	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 financial year as specified in column (3) of this Schedule up to 31.03.2023.
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 Schedule of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).	Financial year 2019-20, 2020-21 and 2021-22	Clauses (c) of sub-section (1) of section 19, clause (i), (ii) and (iii) of sub-section (2) of Section 21 and sub-section (2) of Section 41 and rule 20(2)(a) Part-C of Form-18 prescribed under clause (b) of subrule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules, 2006.	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 financial year as specified in column (3) of this Schedule up to 31.03.2023 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, who deals in goods specified in Schedule of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).	Financial year 2019-20, 2020-21 and 2021-22	Clauses (i), (ii) and (iii) of subsection (2) of Section 21 and rule 20(2)(a) Part-C of Form-18 prescribed under clause (b) of sub-rule (2) of rule 20 of the Chhattisgarh Value Added Tax Rules, 2006.	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 financial year as specified in column (3) of this Schedule up to 31.03.2023 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,

HIM SHIKHAR GUPTA, Special Secretary.