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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-10- 50/ 2013/ CT/ V ( 67 ) Dated 19th September, 2013

In exercise of the powers conferred by Section 15B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of registered dealers under the State Act from the operation of the provisions of the Chhattisgarh Value Added Tax Rules, 2006 specified in column (1) of Schedule below, subject to the restriction and conditions specified in column (3), for the period mentioned in column (2) of the said Schedule:-

SCHEDULE

Rule from the operation of which exemption is granted Period, which exemption is available Restrictions and conditions subject to which exemption is granted
(1) (2) (3)
Clause (a) of sub-rule (2) of rule 20 Upto 92 days from the quarter end of the first quarterly return for the financial year 2013-14 If the dealer deposits payable tax amount of the first quarter for the financial year 2013-14 within 30 days from the quarter end.

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Joint Secretary