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 Chhattisagrh Value Added Tax Rules, 2006, namely,-

AMENDMENT

In the said Rules,-

(1) In sub-rule (5) of rule 8, after the words and sentence "A dealer may file statement in form 6 electronically" the words "without digital signature or" shall be added.

(2) In sub-rule (10) of rule 8, after the words and sentence "A dealer may file statement in form 7 electronically" the words "without digital signature or" shall be added.

(3) In clause (a) of sub-rule (2) of rule 20, after the words and sentence "A dealer may file return in form 17 electronically" the words "without digital signature or" shall be added.

(4) In clause (b) of sub-rule (2) of rule 20, after the word and sentence "A dealer may file statement in form 18 electronically" the words "without digital signature or" shall be added.

(5) After clause (b) of sub-rule (2) of rule 20, the following clause shall be inserted namely:-

"(c) A dealer, registered under the State Act, whose annual gross turnover exceeds rupees forty lac, shall compulsorily file the return electronically."

(6) In existing rule 82, the following rule shall be substituted:-

1. Present rule be numbered as clause (a).

2. After clause (a) following clause shall be added:-

"(b) The Commissioner may impose a penalty not exceeding rupees five thousand on a dealer, formed a company, registered under the Companies Act, 1956, as the case may be, committing a breach of sub-rule (5) and sub-rule (10) of rule 8 and clause (a) and (b) of sub-rule (2) of rule 20."

2. This amendment shall come into force with effect from 01-07-2010.

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

(V.K. Rai)

Deputy Secretary