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 Chhattisgarh Value Added Tax Rules, 2006, namely:-

AMENDMENT

In the said rules,-

(1) After the present proviso in clause (b) of sub-rule (2) of rule 20, the following proviso shall be inserted,-

"Provided further that, statement in form-18, by the dealer whose annual turnover is less than rupees forty lac for the year ending 31st March. 2009, 31st March, 2010 and 31st March, 2011 and statement in from-18 along with audit report in form-50 under sub-section (2) of section 41 by the dealer whose annual turnover is more than rupees forty lac, for the year ending 31st March, 2011 shall be furnished up to 15th March, 2012."

By order and in the name of the Governor of Chhattisgarh

(Xavier Tigga)

Joint Secretary