THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-37 /2012/CT/V ( 51 ) Dated 5th October, 2012

In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts, the class of dealer as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the act and rules as specified in column (4), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely:-

SCHEDULE

S. No.	Class of dealers	Year	Section/rule from which exemption granted	Restrictions and conditions
(1)	(2)	(3)	(4)	(5)
1	Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover exceeds Rs. 40 lac, but less than Rs.10 Crore, except dealer who deals in goods specified in S.No. 5 of part-III of Schedule-II	Financial year 2008-09	Clause (c) of sub section (1) of section 19 and Clause (i), (ii) and (iii) of sub-section (2) of section 21 and rule 20(2)(a) and sub section (2) of section 41	When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-18 prescribed in clause (b) of sub-section (1) of section 19 and file such form electronically upto 15-12-2012 along with audit report required under Section 44(AB) of Income tax Act, 1961
2	Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover exceeds Rs. 10 crore or more , except dealer who deals in goods specified in S.No. 5 of part-III of Schedule-II	Financial year 2008-09	Clause (i), (ii) and (iii) of sub-section (2) of section 21 and rule 20(2)(a)	When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-18 prescribed in clause (b) of sub-section (1) of section 19 and file such form upto 15-12-2012 along with audit report prescribed in sub-rule (1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006

By order and in the name of the Governor of Chhattisgarh

(Xavier Tigga)

Joint Secretary