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 amendments in the Chhattisagrh Value Added Tax Rules, 2006 from the date of publication in official gazette, namely,-

AMENDMENT

In the said rules,-

(1) The sentence after clause (b) of sub-rule (2) of rule 20, -

"For the year ending 31st March, 2007 statement in form-18 and audit report under sub-section (2) of section 41 shall be furnished up to 31st May, 2008." shall be omitted.

(2) After the clause (b) of sub-rule (2) of rule 20, the following proviso shall be added,-

"Provided that, statement in from-18 and audit report under sub-section (2) of section 41 shall be furnished up to 31st May, 2008 and for the year ending 31st March, 2008, 31st March, 2009 and 31st March, 2010 shall be furnished up to 30th April, 2011."

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

(V.K. Rai)

Deputy Secretary