In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005),the State Government hereby exempts from furnishing declaration under the provision of sub-section (4) of Section 58 of the said Act in respect of the consignment or consignments relating to each consignee where the goods are being imported into Chhattisgarh, subject to the condition that a copy of invoice, bill or challan (indicating the name of the consignor and consignee, registration number/TIN, the place of dispatch, the place of destination and the description, quantity and value of the goods) is delivered to the check post officer.

2. This notification shall be effective from 15th September, 2008 to 31-03-2011.