THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10-49/ 2013/ CT/ V ( 63 ) Dated 5th September, 2013

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 is less than Rs. 10 crore, except dealer who deals in goods specified in S.No. 5 of part-III of Schedule-II	Financial Year 2013-13	Clause (c) of sub-section (1) of section 19, Clause (i), (ii) and (iii) of subsection (2)- of section 21 and rule 20(2)(a) and subsection (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, up to 30-09-2014 along with copy of Trading A/c. and Profit & Loss A/c. in audit report required under section 44(AB) of Income Tax Act, 1961 if his annual turnover exceeds Rs. 1 crore in the year 2012-13. The registered dealer, who has furnished statement in Form-18, prescribed under clause (b) of sub-section (1) of section 19 of the Chhattisgarh Value Added Tax Act 2005, may file revised statement in Form-18 electronically upto 30-09-2014.
2	Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover is Rs. 10 crore or more, except dealer who deals in goods specified in S.No. 5 of part-Ill of Schedule-II	Financial Year 2013-13	Clause (i), (ii) and (iii) of subsection (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 up to 30-09-2014 along with audit report in Form-50 prescribed in sub-rule (1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006. The registered dealer, who has furnished statement in Form-18, prescribed under clause (b) of sub-section (1) of section 19 of the Chhattisgarh Value Added Tax Act 2005, may file revised statement in Form-18 electronically upto 30-09-2014.

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Joint Secretary