In exercise of the powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government hereby makes the following amendment in the Chhattisgarh Value Added Tax Rules, 2006 from the date of publication in official gazette, namely,-

AMENDMENT

In the said Rules, after clause (a) of sub-rule (2) of rule 20, the following paragraph shall be added:-

"Provided that every such registered dealer whose annual turnover is less than rupees forty lac shall furnish for each year a return in form-17 within thirty days from the date of expiry of the year.

2. This notification shall come into force with effect from 1st April, 2008.