NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;
nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 21-01-2011 Øekad ,Q&10@ 49 @2011@okd@ikap ¼ 2 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 71 }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj] ,rn~ }kjk NRRkhlx<+ ewY; laof/kZr dj fu;e] 2006 esa jkti= esa izdk'ku fnukad ls fuEufyf[kr la'kks/ku djrh gS] ;Fkk]& Lka'kks/ku mDr dfFkr fu;eksa esa] ¼,d½ fu;e 20 ds mi&fu;e ¼2½ ds [k.M ¼[k½ ds i'pkr~ okD; **31 ekpZ] 2007 dks lekIr gksus okys o"kZ ds fy, izk:i&18 esa fooj.k rFkk /kkjk 41 dh mi/kkjk ¼2½ ds v/khu vkfMV fjiksVZ 31 ebZ] 2008 rd izLrqr dh tk,xhA** dk yksi fd;k tk,A ¼nks½ fu;e 20 ds mi&fu;e ¼2½ ds [k.M ¼[k½ ds i'pkr~ fuEu ijUrqd tksM+k tk,]& **ijUrq] 31 ekpZ] 2007 dks lekIr gksus okys o"kZ ds fy, izk:i 18 eaas fooj.k rFkk /kkjk 41 dh mi/kkjk ¼2½ ds v/khu vkfMV fjiksVZ 31 ebZ] 2008 rd ,oa 31 ekpZ] 2008] 31 ekpZ] 2009 ,oa 31 ekpZ] 2010 dks lekIr gksus okys o"kZ ds fy;s 30 vizSy] 2011 rd izLrqr dh tk,xhA** NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo jk;iqj] fnukad 21-01-2011 Øekad ,Q&10@ 49 @2011@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@ 49 @2011@okd@ikap ¼ 2 ½] fnukad 21-01-2011 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 21-01-2011 No. F-10/ 49 /2011/CT/V ( 2 ) - 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 8ctfitt Jt ~ ~II tl--1 cnful~cf> cpx" ~ · "f:1::1 lclll GIBi cf>@.flOI ~ ~~ -<Ill~'< - ~ - ~. ~.:ii cb f!> 1- l t:t3 / 11 ~ ~-10/ c2-3 ;2011 /cITcP /aj:q" ( 23 A) - <&ffi'lt1i1q; ~ ~ qR ~, 2005 (~ 2 ~ 2005) ~ tITTr 15-~ ~ ~ ~IRH"-11 cn1" ~ B ~ ~, ~ flxcblx ~ IDxT ~ cJ51TTq) ~-10 ;2s/2OO6 /cflq) /1TTil (16) ~.-Jicb 01.04.2006 B ~.-iicb 01.04.2011 °$1' >i+-llcJ~c1e11 ~ Ptkif&Rsla ~ ~ ~:- \Jll<l I 8i ct-1~ fl I I ep cfi x I 'vll q I c1 cfi .:rr, ~ ~ ~~~lljfllx, J, 6~ ( 30flT ft:(5) -g1.!~ fl~ci ~. ~.-iicB ~1. /08 /u ~ trn-10/ z_s ;2011 /cITT.n/1TTil- 'lfficf cfi ~ cf) 3ljW~ 348 cfi ~ (3) cfi 3lj~H0I .:f, ~ ~ ~ ~ ~ t[G?-10 /2.:3 /2011 /clTen /1:ITtf( 2::S 1~) ~ '11- / 1>-2> / l L cf5T ~ 3fjcTR ~l"llql&i cf, ~ ~, ~ mxr ~cbl~lci fu5m .
U1Tffi ~ I 8i rn'i f P I q, cf> x I 'vl! q I c1 cfi rfr=f ~ ~TT 3ll~~lljfllx, Government of Chhattisgarh Commercial .. Tax Department Man~ralaya · Dau Ka~yan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 2l-. / ~ / 1..L No. F-10/ 2..2 /2011/CT/V ( 2 3 f.\) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendments in notification No. F-10/28/2006/CT/V (16) dated 01-04-2006, with effect from 01-04-2011 :- AMENDMENT In the said notification for the S.No. 18, 59, 68, 91 and 98 to relating entries shall be omitted.
By order and in the name of the Governor of Chhattisgarh, ":--, v~ (Ajay singh) Principal Secretary 8CT1ifi'IG ~llflrf c11!u1r¾.¢ ~ ~ 1-f?f lcvl ll cf@> cf>~IDI ftIB" 1lcFT, '1!1llgx ~ ~, ~ ~t/ o3 / ll ~ ~ - 10/ 23 / 2011/qj'cp/-qfq ( zs B) - g;cti)fPld ¥<l ~ cfR ~ , 200s (~ 2 ~ 200s) cti- m ss ctr ~ (1) B ~ ~,fcl-adi cBT -3qti) 11 B cvrr& §Q", ~ fix¢1~ ™- &RT, ~ fcr:rrT cfTT ~ ~ ~-10/39/2006 / cJTcn /"CTffi (32) ~ .=:i i¢ 13.04.2006 cBT ~.-ii¢ 01.04.2011 ctr -r;i·~1c10'lc1c11 -# Rmi~a ~ t 1 8i ("(7 "ifi ' I ¢ cB ~ I ;:,:;q q I c1 cB ~ ~ c,m 3ll~~llj~-l l( ~-~ ( 3TuTTT ftr~) 1I~&. fff-cl q . ~, ~.-iich :.!Jl / °-1> j q ~ ~-10/ 2..3 /2011/cJTcn/-qfq-~ cB ~ cB 3lji.\:~~ 348 cf)~ (3) cB 3ljfi~O/ B, ~ ~ ctr ~ ~ ~-10/ 2'3 / 2011 /qfq)/"C!Tcf ( 236),R-ii45 r!}t / °'2J I t J cITT ~ ~ X/\J"llYlc1 cf) ~ -~, ~ ~ \.lchl~lci fcl5-m\rl@Ttl ·---- \ tfrtl) fi l I ct, cB ~ I \J"~ q 1:fl cfJ ~ ~ ~TT ¢Jl~~lljifll"<, \:'-~ (~~) Y1J~ ~ fqq Government of Ch~attisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 21. / o.9) / 11 N~. F-10/ 2-3 /2011/CT/V (2..3 B)- In exercise of the powers conferred by sub section (1) of section 58 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby rescinds the notification No.
F-10/39/2006/CT/V (32) dated 13-04-2006 with effect from 01-04-2011.
2. This notification shall be effect up to 31-03-2012.
By order and in the name of the Governor of Chhattisgarh, ? , l.1//,,/ (Ajay singh) Principal Secretary 9 ctfh-P 14 ~ II ft .=t <tl~IRttlcf> <JR fcll-fl't
1.:j-31 I C"l ll - G@> cf> &-ll Io I fir~ 1-JcFl', '<Ill~'< 31~®•·11 ~. ~ 2:i1-/0!3 / n ~ "([Q)- 10/.2.3 / 2011/qfq)/l:fr'cl (.2.'.'b C) - tfo1lfPI~ ~ ~ cfR" ~.
200s (~ 2 ~ 2005) ~ mxr 15-~ mr ~ ~1f<ffill1 cfiT ~ ll ~ ~ . ~ ~ ~ Gffi, ~ <ft l1t ~ cfi cfiTWl (2) ~ Fclf."!Rfte ~ ct cl.f cITT cITTWf (3) "rf Fcl~Rfte xfrirT <'fen ~ 01.04.201 1 ~ 31.03.201 2 <'fen ~ ~ cfi ~ '3cffi 3~ cfi ~ cfR cfi ~ ~ ~ ~ ~ t:-
3. tll\Gl11, xlvl'ftxl, 1,TJ"iJf, ~ .
~ ~ ~tll-$1
4. 'x!'B, qrl, , ¢~<'1•1~cl, ~ . ~. ~ . ~ ~.~. ~ - WT, ~.~
6. xiiO 250/-~ acn C& lfkcf> Cf> ~
7. ~"q;R
9.
(3) cR vf6I' Urnlfl'I~ ~ ~ 6RT ffi '3C'Gl~a tftm' ~ ~ PlctMlcfH ~ ~ ~ I ~ : ~ >TcfITT ~ ~ clfx ~ G"'x ~ 1% m ~, 3TW: ~ >fcfiR ~clfx~G"x UcctR 5% "ITT ~ I 3tw: ~ >fcfiR ftrfm cITT ~ G"'x ~ 5%lTT~ I - 2- - 2- ~ ~-10 / ~ /2011 /qTq, /-qt-q (~c. )- 'qffii cf> ~ * ~ 34s cf> ~
(3) cf> 3ijfh!O] l), ~ ~ "qft ~ ~ ~-10/2.2,/2011/qTq,/'CJffl(.28l_), ~fq; 'bl 1~1 .li coT ~ ~ \!l~4lc1 cf>~~. ~ 6RT lN51~lel fcn-m "GfR!Ttl I , Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated J;, i.J O!!> / l l No. F-10/ 2..2:i /2011/CT/V (~C )- In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under the said act to the extent specified in column (3) for the period from 01-04-2011 to 31-03-2012:-
SCHEDULE S.No. Class of goods (]) (2)
1. All product of manufactured by cow dung (gobar), gou mutra and panchgavya
2. Abstract ( oi I) of scented and medicina[ plant
3. Sabudana, Rajgira, Magaj, Tikhur, Phafar and Singhada.
4. Rall, Dhoop, Mouli, Kamalgatta, Chandan, Janeu, Dashang, Hawan wood, Gugal, Chandan Chura, Bhojpatra, Lobhan
5. Battery operated electric car
6. Footwear Made of plastic (the maximum retail sale price of which does not exceed rupees two hundred fifty.
7. Second hand car
8. Steel wire mash
9. Gas stove (Chulha) Extent of Restrictions and conditions Exemption (3 (4) Whole of tax Whole of tax When abstracted and sold by formers within Chhattisgarh State from his own grows plant Whole of tax Whole of tax Whole of tax Whole of tax Partly so as to When suffered VAT on such reduce the rate car in the state.
of tax to@, 1 % Partly so as to reduce the rate of tax to@ 5%.
Partly so as to reduce the rate of tax to~ 5% By order and in the name of the Governor~ Chhattisgarh, ~ - (Ajay Singh) Principal Secretary B ctfHP I q, ~ II tFI . qjfcll~cf> "cf>x ~ .- Ti?l1<9ll · GIB> cf>~IO[ ftrn" 1=fcFf, -<Ill~'< ✓~¥'11 ~- ~--iicB -!"b)...} o!3 ) l..l ~ ~-10/ ~3 /2011/cITTP/tfrt.f (z_3 D) - 8>CT1''m,1q; ~ ~ cfR ~- 2005 (~ 2 ~ 200s) ~ tITTT 1s-~ ~ ~ (1) cf; m (ca) &RT >fGffi ~,f<ffill1 cnr mni,- 'rt BRT ~ mrlf flxcblx ~GIB,~ tr 11$ ~jxi"til cf>~ (1) ~ fcl!1fG"tc.
U11q1R4i m qlf cm, cl5TWJ (2) ~ ~~,FcrPiru:~ ~ ~ ~ \:TR13TT cf; '34€.im m FcPlJ1..ql1--1 ~ '3"""cm aijfi-cJl m ffil, (3) -q FciPifcf~ ~ nm wat m 3T~ m ~ mw 1 ~. 201 1 ~ ~ >fGR ~ t 3T~-
(1) (2) oa1q1.rt w fw-1,~a: m tITTT e, 19 ~ c5 '.-Jl.:r ~ vfA '1fm t_ 'GIT fcn 21 U>ctflf!'I <#, ~ ~ cfR ~. 2005 ('P. 2 ~ 2005) ~ mxT 2 cf; ~ (tf) c5 ~-~ (t9:) -q x-1fai~a ~ q;T B4lll'r m m ~ cf; 3fc'RUT q;T, .,ircfr, ~ 'TffiH nm 3Rl 'ie"Qq I '4 ~ Fc, 45 c1 c5 ~ ~ 3FRT ~ ~ oQqfilll ~ ~ 3lR 'GIT ~~'i:lm8'5~cfR cf>T n...-r-r=-r-T ffl cfi ~ t I
(3)
1. ~-~ (1) . Ull41~ fij~d qrfurfvllcB cfR ~ c!)T ~ ~-q~ ~~cl'RID tnmq1f~mmcftfr~m ~ ~ ~ ~ m >1faq~ ~cRCTTtl
2. <lft ~ ~ 'fl1-l"Zf ?:IB' '4Tm ~ fcf; Ull41~ ~ ~ m <TT jfell:0i vi ltj ch l~ ~ ~ t "ITT cffi ~ c5 ~ c5 3RflTii cfR ~ fflITT mfu1" 3ll-<'1qo1 cfi ~ GT?ft mTTT I "tf .. ............................................. ~ ...................... (~) >11s.11llex/'GT~ /-slll~cfex .......... .
·············.. ............................................... .,r:J ~ lfrR c5 '3 4 lll 'I ffl c5 ~ c5 3l'ITTUT cf>T 7f'Tcft. JITT'~ 'T@Ff 3T~ 3Rl 'ic--llq l.-J >1fc'145c1 cf> ~ -q ~ ~ ~ Ulqfllll cITTID ~ ~ 1f U>ctflx-1 11q; ~ ~ cnx ~, 200s ~ tITTT e ct 3T~ cfR ~ cp1Gnfrt1 f.!rm ............. 2 ..
-2-
2. · ~ cZlcJfil~ cnT ~ ~~ ............ : ........................... .' ... (l:fITT) i:f .~ ~ am ~ffiR@ cZJcJ-<il~ cnT x-en-=r ........................... : ............................... (trnT) ~ 1
3. lJ' ~ i:f ~~1R1Pi ~te ~ ~ ~ ............................... : ........... (3fcITT 1f) ........................................................... (~ "#) cf)T 't11c111 cpl=fTcp ........................... ~.-jjcp ....................... .
~ m~ ~ cR m ti '34-<lcffl cf)~ ~ ~ TI~ fcl~qlfl cfl ~ ~ ~ 3flx ~ ~ ~ x-r:m ~ -cnm ~ ~. ch ~ ui11cB1-fl m <:rr "1~Tf ~. m tr ~ m ~ cfl 3R'Pfc, qR f.'ltif{ur Tim Wffif * 311-<'I q 01 cfl ~ Gf4T 'ITT'31TT l ~1i0 .............................. . cZll41~ cfl ~ITT -q-ct me;,· \"P<ttJflllq, * xl~4lc1 cf) rf11l ~ TI~ ~l~~lljfllx, ~ /1 ~ ·· K/ ~ (3TGJ?T W-g) ~ fl~q ~- ~.=ticB ~ \_ /o-3 / LL ~ ~-10/ 2..3 /2011/qfcp/'CJTcf-'+ITTc'f cfl ~ cfl ~j'WG 348 cfl ~ (3) ~ ~:!fl-< 01 "#, ~ fcl1wr ~ ~ ~ ~-10/ z,;s /2011 /q1cp/'CfFcr(Z.:-s D), R1iq5 ~1./o.2:,/ J_ L cnT ~ ~ '(J\T~_4lc1 cf>~~'~ &RT >lcf> l~ltl fcnm vfTffi t I jjct,)fillq, cf> '<l'-"~4lc1 cf) ;,pf x1' Tim z-511 ~~II jfl I'<, -~~// (~ ffr{?)
· ~~~q GovernQJent of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated ~l-/ ~) l-l No. F-10/ 2.3. /2011/CTN (ZS D) - 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 (1) of the Schedule below from the operation of the provisions of the Sections of the said Act as specified in column (2) with effect from 1st April, 2011 subject to the restrictions and conditions specified in column (3) of the said Schedule, namely:-
SCHEDULE Class of dealers Section from Restrictions and conditions subject to Which exemption which exemption is granted.
is granted (]) (2) (3) Dealers, commonly known as Section 8, 19 and 1. When the dealer specified in Tent houses, doing exclusively 21 column (1) furnishes a declaration in the business of transferring the the appended form to the appropriate right to use goods, covered in Commercial Tax Officer and deposits sub-clause (vi) of clause(s) of a fee Rs. Three thousand, per year, Section 2 of the Chhattisgarh within thirty days of the Value Added Tax Act, 2005 commencement of the year.
(No. 2 of 2005) for cash, 2. If any time it is found that the deferred payment of other dealer has given false or incorrect valuable consideration, who are information, he shall be liable to be liable to pay tax under Section 8 assessed to tax and imposition of of the Act. penalty according to the provisions of the Act.
FORM To, The Commercial Tax officer,
1. I ........................... ................. (name), Proprietor /Partner/Director, carry on exclusively the business of transferring the right to use goods for cash, deferred payment or other valuable consideration in the name of .................... ....... ...... ..... .. ... and I am Liable to pay tax under Section 8 of the Chhattisgarh Value Added Tax Act. 2005.
2. My principal place of business is situated at.. ......................................... (address) and additional place of business at .. ................................. ........ (address).
Contd ............... 2 ..
-2-
3. I am enclosing herewith a Challan No ........ .. .... ... ....... ... dated ...................... for Rs ........... .. .......... .... ...... (in figures) ... .. ..... ... ... .... (in words) towards the fee as specified in the notification. · The above statements are true to my knowledge and belief and if at any time it is found that the information given is false or incorrect, J shall be liable to assessed to tax and imposition of penalty under the provisions of the Act.
Date ......... .. .... ..... ....... . .
Dealer's Signature with seal.
------ ·-----------------------------------------------------------------------------~---------------------------- By order and in the name of the Governor of Chhattisgarh, ~ / (A .~ /h) Jay sing Principal Secretary Scanned by CamScanner -~ .. ~ -~ mct)~ ~ cTTfnr~ ~ fcmr tj-511 &1 l!
~ c.b&-l!IDI ~ ~/ xlllgx 31"1?1~.-JI ~ . ITTfcfi .0) / rJ.Z ) t l • ~ ~-10-z_s / 2011 / q7cp/-qf-:q ( z.S ) - \JffilfJJlct ~ 'fic1fcici ~ 3TTc.! Jri ·J -., 2005 (~ 2 w'f 2005) ct}- mxf 15-q) &RT ~ ~lfcl:all'i c5f ffl if c1/0 ~ . ~ flxc.n,..z ~ m Bern~ ct!- ~-2 cf1 -.wr-2 if 1 ;mrc;r, 2011 "$T :w-,1c-.~f1m1, ~ PlkjR9Rsla ~ ~ ~:- ~ - 2 cfi '<WT- 2 if 31jcJ5J.Jic.n 10 cfi ~ (xsr) cf1 ~ ~ 3ljcJ5J.Jic.n 40 ci, ~ ~ (3) if 3Tq5" "4" cfi ~~ ,3fq) "5" >ffcTT-enfcm frpm vlT\1" I \JmlfJllq, cf1 xl\J"llYlci cfi -;,y., ~ c=rm 3ll~~lljfl l-<, vv- (3TWT ftffi) 1J1Ff ~ ~. ~ SL/fl!i/tl ~ ~ - 10- 2S / 2011 / q7cp / llfi:r- ~ cfi ~ cfi ~ 348 cfi ~ (3) cfi dljflxD/ if, ~~ Wf ~ ~ ~-10- Z.S/2011/q7cp/-qf":q( ZS ), ~- -:bl /o.3/tt q)j' ~ ~ xl""ll91c1 cf1 ~ 'ff, ~ &RT .i-lc.hl~ld ~ vITTTT -g I -· --- - -- . - --- ----- 'cP m"I fP I ip cfi ~41m1 cfi ~ ~ "fl'~ 3TITTi [jtITT, Scanned by CamScanner - - - Government of Chhatti~garh ·· Commercial Tax D<:partmcnt Mantralaya Dau Ka)yan Singh Bhawan, Raipur NOTIFICA TIOJ\.
Raipur, Dated '3 t / 03/ t l No. F-10- 2.S /20 I I/CTN ( 2S ) - In exercise of the powers conferred by st ction 15-A of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendments in part-II of Schedule-II of the said Act with effect from 1st April, 2011 :- Al\1ENDMENT In column (3) against S.No. (b) of 10 and S.No. 40 in part-II of the Schedule-II for the figure "4" the figure "5" shall be substituted.
By order and in the name of the Governor of Chhattisgarh, 2~ (Ajay singh) Principal secretary --~ --:- _8 ctfl tF1 I 4 :t II ~Ff <11 ft> I ft-li <t> <fR fc)1-1 I ,1 I .- 1-l?llclll.
G@i" <t>c•·lBOI ftf-g ~. '(Jli9,'( 31 f?;i ~ -iFTT L--- ~, ~ :3l-/~ / 1.L ~ ~ - 10 / l.9/2011/cf]cf)/tfTt:T (~t) - thffifPlq, 'l"Rf ~cl?'<'~. 2005 (~ 2 x-f9: 2005) "$1 mxf 15- ~ aRT ~ ~IFcffilll "cf?I- >f<TTTT -ir "ffi?i ~' ~ mR ~ ~. ~ 01.04.2011 c#)- Wilcl~61cil xl PJyfc;tftla ~ ~ t:- mrrq;:r ~ ~ ~ - 10/26/2010/qfcp/ -qffl (29) ~ 26.03.2010 c#)-~ -ir 3l_cp_ 2 '$ ~ ~ (2) 1f ~ "~ "'cA ~,, cf>T ~ fcnm 'iJffq I
2. f.iyfc;tftrn 3l~3TT 1f ~ "$1 cblci11cl~ ~ ~ 3Tcl) "2011'' ~ ~ 'CR, 3lcP "2012" ~~ fcpm ~:- 3l,cp, 3f1ct'{1,_'t!.,I cpl,Tcp
(1) (2)
1. ~ - 10/28/2006/cfrcb/ -qffl ( 16 )
2. ~-10 / 24 / 2006 /cfrcb /tfttr ( 29 )
3. ~-10 / 64 / 2006 /cfTcf> /tfttr ( 56 )
4. ~-10 I 27 I 2008 I cfTcb I tITf-l" ( 19 ) 5 . ~ - 10 / 33 / 2008 / cfrcb / 'ClT'q ( 27 )
6. ~-1 o / 49 / 2008 / cfTcb / 'ClT'q ( 38 )
7. ~ - 10 / 64 / 200s /cfTcb / tft=c:r ( 53 )
8. ~ -10 / 03 / 2009 / qTq'; /-qfq ( 08 )
9. ~-10 / 15 / 2009 /'clTcb / tfft:1' ( 25 )
10. ~ - 10 / 15 / 2009 / qTq'; / tfft:1' ( 26 )
11. ~-10 / 26/2010/cfrcb/tfft:1' ('29)
12. ~-10/26/2010 / cf]cf)/ tfft:1' ( 30)
13. ~-10 I 47 I 2010 / cfrcb / tfft:1' ( 64 ) ~
(3)
30.03.2006
12.04.2006
14.06.2006
28.03.2008
31.03.2008
25.06.2008
27.09.2008
27.01 .2009
27.05.2009
27.05.2009
26.03.2010
26.03.2010
08.10.2010 t§CTi"l xii I q; <fl -< 10x1 q I c1 $ ·rfl'l'.f ~ TI~ 3-f~~ll j '<'ilx, c~~ (31um fir~) ~~ i I ~. ~ !2))..,~ /l.1 ~ ~ - 101 11 / 2011 / cfrcb / tfTt:T ( i;;J- )-~<fl~~~ 348 <fl~ (3) '$ 31"~ lf, ~ fcM'r.r q51 ~ ~ ~-10/ \~ /2011/cfTcb/tfTt:T ( ~-.,. ) ~ SJ.. /o!!i} l l q51 ~ ~ ~ <fl ~ ~. ~ ~ ~cbl~lci fcnm '1Tffff t I 'cP@fP I q, <fl x I 'vll 41 ci1 $ rfl11 ~ "ff~~. ---v~ ---- "" {3Nm ~) ~~ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION . ~ Raipur, Dated -2>1 / o~ / l l No. F-10/ L? /2011/CT/V ( --1l';{- ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment with effect from 01-04-2011 :- AMENDMENT In Schedule to the notification No. F-10/26/2010/CT/V (29) dated 26-03- 20 l 0, in column (2) against S.No. 2, the words ''Fried grams and" shall be omitted.
2. In the following notifications_ for the figure "2011" related to period of the notification, the figure "2012" shall be substituted:- S.No. ' Notification No.
(]) (2) I. F-10/28/20O6/CTN ( 16)
2. F-10/24/2006/CT/V ( 29)
3. F-10/64/2006/CT/V ( 56)
4. F-10/27/2008/CT/V ( 19)
5. F-10/33/2008/CT/V ( 27)
6. F-10/49/2008/CT/V ( 38)
7. F-10/64/2008/CT/V ( 53)
8. F-10/03/2009/CT/V ( 08)
9. F-10/15/2009/CT/V ( 25)
10. F-10/15/2009/CT/V ( 26 )
11. F-10/26/2010/CT/V ( 29) 12, F-10/26/2010/CTN ( 30)
13. F-10/47/2010/CT/V ( 64) Date
(3) 30-03-2006 12-04-2006 ' 14-06-2006 28-03-2008 31-03-2008 25-06-2008 27-09-2008 27-01-2009 27-05-2009 27-05-2009 26-03-2010 26-03-2010 08-10-2010 By order and in the name of the Governor of Chhattisgarh, ~ v~ (Ajay Singh) ~i:in_~!P~l-~ecretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;
nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 15-04-2011 Øekad ,Q&10& 25@2011@okd@ikap ¼ 28 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&d }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT;
ljdkj ,rn~ }kjk vf/klwpuk dzekad ,Q&25@2011@okd@ikap ¼25½ fnukad 31-03-2011 dks 1 vizSy] 2011 dh izHkko'khyrk ls fo[kafMr djrh gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼vt; flag½ izeq[k lfpo jk;iqj] fnukad 15-04-2011 Øekad ,Q&10& 25@2011@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10&25@2011@okd@ikap ¼ 28 ½] fnukad 15-04-2011 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼vt; flag½ izeq[k lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 15-04-2011 No. F-10- 25 /2011/CT/V ( 28 ) – In exercise of the powers conferred by section 15-A of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby rescinds the notification No. F-10-25/2011/CT/V (25) dated 31-03-2011, with effect from 1st April, 2011.
By order and in the name of the Governor of Chhattisgarh, (Ajay Singh) Principal Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;
nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 15-04-2011 Øekad ,Q&10& 25@2011@okd@ikap ¼ 29 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&d }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT;
ljdkj ,rn~ }kjk mDRk vf/kfu;e dh vuqlwph&2 ds Hkkx&2 esas fuEufyf[kr la'kks/ku djrh gS%& Lka'kks/ku vuqlwph&2 ds Hkkx&2 esa vuqdzekad 10 ds dzekad ¼[k½ ds lkeus ,oa vuqdzzekad 40 ds lkeus dkWye ¼3½ esa vad **4** ds LFkku vad **5** izfrLFkkfir fd;k tk,A 2- ;g vf/klwpuk fnukad 15 vizSy] 2011 ls izHkko'khy gksxkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼vt; flag½ izeq[k lfpo jk;iqj] fnukad 15-04-2011 Øekad ,Q&10& 25@2011@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10&25 @2011@okd@ikap ¼ 29 ½] fnukad 15-04-2011 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼vt; flag½ izeq[k lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 15-04-2011 No. F-10- 25 /2011/CT/V ( 28 ) – In exercise of the powers conferred by section 15-A of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendments in part-II of Schedule-II of the said Act:- AMENDMENT In column (3) against S.No. (b) of 10 and S.No. 40 in part-II of the Schedule-II for the figure “4” the figure “5” shall be substituted.
2. This notification shall effect from 15th April, 2011.
By order and in the name of the Governor of Chhattisgarh, (Ajay Singh) Principal Secretary '• .....
.... Ill:
' .. t • l-f.?11 &Ill c;!i:h cfic,,!.//,~t ffi8 '<'fci1 , ~lll5,~ ,, ,, ..
-< lll~x, R . .--Jicb u~/05/2-bli ¢½ icb ~-1 o / 23 I 2011 / cJJq-; / q i-tJ ( _3 o ) - VCTil xi~ 1 ep ~ xi.cJIS1'1 ~ 31 ~ All4-i, 2005 (¢4-Jicb 2 fii 2005) c#J" t1 1~r 15-'<Q. &J~ I .\.l~cxi ~114-tilll° 'cf5T >Jl!'1•l if <?rid ~/ ~jvlj ti~col~ Qci~ ~1~1, ~ cbl--Jicb ~Cf>- 10/23/2011/ cJlcb/Y i-q (23C) R~fcb
31.03.2011 it Rrticf5 01.04.2011 "¢1" ~-f/1cJ~flc1c=i1 ~ N91c1~fl fl·~ i'1si~ cbxfll t:- . '\ ~ \3cfd ~ cm- ~j'(t-41 cfi cf51<?r~ (2) it 3f,cp_ 4 cfi fl l471 ~)~ 11 ~ 11 ct I .,..,..q ,..,....!{t:j"TT/.--.ci ~ I ~ II J f J I l isi &l 1/ (ill "? I 0i I C; I ~ ' -n--..,..,.-n-,---,- ' ~ ' 9 ct1 fl ·'I <$ cf; \'. I 'Jll 41 <?r Cf? --i I '9 "ff" c=f~l" '<, ()) ,~ cur~'TuJJ' ,) "ff~cftf '{1Rlct w+-Jic:B ~-10/.23 / 2011/cJ lch/Yi-q (.30)- ·-1-11-<'1 ct~ ct ~j-r:J~ 348 ct ~ 0-s . (3) cB" 3-l jfl ~ 01 -4, ~ fcrwr c15I" ~ wJ-f i cf5 "([(f)-1 o / 2.3 / 2011 ;' cJ 1<:h / q j-q ( 3 a ) , R1ic:B o_j/05/~CIJ cfiT 3-1'~Gf) ~jell~ ~lvl/4/C'-/ cfi ~ ~I e;aq 81'<1 !:lcblRlci Fch~1 Gllcil ~ I .
• - -- • • • • • a •• • • ·- • • a . _ • • • •• 9 ml fi ~ I <$ cfi '< I vlj q IC'-/ cfi 11 ~ ~ "ff~ 3-/ l ~ ~l ljfl l '<, 11~=--- (ut ~ ll~--·faJ-J 11) "ff<1cttr ff~tj ---... .. - - .. ___ ,,, ____ _ • Go,-ernme~t .of Chl1attisga:rh Ccrr.rr.ercia! .Tax Depa:rtment . . .
I\1a~tral~yrf Da:; Kal:1,an Singh· B~awan!, Raipur NOTIFICATION • , . Raipur, Dated o 5 ( o 5 / 2 ol J No. F-1 0123 /201 1/CTI\T ( .3 a ) - In exercise of the powers confe11·ed by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Gove1mnent hereby makes the f ollo·vving a1nend1nents in notification No.
F-10/23/201 l!CTN (23C) dated 31-03-2011, v,ritl1 effect fi·om 01-04-2011:- · AMENDMENT In column (2) against S.No. 4 of the said notification after the word '~Lobban" the word "Gangaja1" shall b~ added.
--- --- ~ ---- --- ·- -- - - - -· - .. . . . . -- - ·- - -- ·---·- - - By order and in the name of the Governor of Chhattisgarh, (XA VI TIGGA) Joint secretary I- I tH-dl tr• 14 · ~ 11 tF1 q I fu I R,x, <b <fR ~ 'f:5t I cl fl GT\» cf> c;:rll I O I fu'6 ~. xflPJ,~ I I 3!:fmi~ I I -<lllg( ~'iicf> 02.../06/2011 ~ ~ 10-29/201 1/cTfcn/tJTq (35) :: -g--lct-n"-fl~~,-c;; ~ ~ cJR ~.
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... cITT 'tTRcp c'llcl-til~l t. lfTc>f qRT fclxrr t ~flcBl fcl~lffclll ~ <ft ~ t:-
1. ~ ~ 3f)x ~ Ell~d cfRcIT { fcn :- (cf>) 'P<T ~ 1T<TT l=Jlc,f, ~ &RT ~ ~ >faf-3( ~ . 2005 ~ U."JT.
~ ~ cR ~. 2005 ~ tTffi 38(1)("cTR) cf>~ cfi ~ '344HI fcITT:rT '111~~11 I (~) ~ ~ ~ U.11. ~ ~ cnx ~. 2005 q)I tlRT 38(1)("cTR) cfi 3ltfr-:r fcl Pi~ 15c: !,l ~1 '11 ..-i1· ~ ~ \,l ,Ql GI ,-ir * ~ \j q 41 ~ 1 fcpm \J1Tm t m ~ ~ (cfx-g3TT) cfi ~ . ~ "CR ~llcf>x xTfu 30 Rm, cf> +f1rR vPTT ~ ~ I q)<l ~ 4l<t ~ <Pt f<)~,~~, 'P<T ~ /ftrc;r I R1 icf> cl5<1fcmlll<lBIB 611'11¢ / 'ill C'il.-J /~ cBT fclcJxOI lfT?fT ~ ~ cfft Fc1~1f&cii1
(1) (2) (3) (4) (5) ...
- - --------------------------···--· .. 8 ..
~ ~ (3TcPT 'i:f) .................................. ~ (~ -i:f) .. .................................................... ... .
. ~1IT-5ll x~: .......................... .
~.:iicn: ......................... ..
IJ11~cf,ci~ ~ ~ ~a:R ~ "j"ITT" 8ctflttJl4 ~ -<lu-~41cl ~ '-i'Pl ~ o~~ c~ ffr5) ~1111~ tl~cl ~, ~.::iicn ~2-/06/2011 w'iicn ~-10-29/2011/cflcn/~- 'BNt1" ~~'cf) ~j-fBG 348 ~ ~ (3) cf) 3ij"<HOI -i:f, ~ fct1wT cB1' ~ w'-licn ~ 10-29 /2011 /cflcn /-qtq (35), ~.::iicn .. o.1-/06/2011 cnT ~ ~ x1\fllq1c1 ~ mmR ~, ~ ITTxT s:lcf,l~ld fctm \ilIBT % I 8 ctfl ifP 14 ~ '< I u-~ 41 cl ~ '-i'Pl ~ cl~ ~~- (3lunl .6) Jz TJTJ,~ ti~ cl Government of Chb.attisgarh Commerchll Tax Department Man tr~Iaya · Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 02-/06/2011 No. F 10- 29/2011/CTN (35) - 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 further amendment in the Chhattisgarh Value Added Tax Rules, 2006, namely,- AMENDMENT In the said Rules,-
1. In clause (b) of sub-rule (1) of rule 2, after the words "appellate Deputy Commissioner" the words 11or Additional Commissioner" shall be inserted.
2. · In rule 9,-
(i) In sub-clause (i) of clause (b) of sub-rule (3), the words and figure "in 36 equal monthly installments" shall be omitted.
(ii) In sub-clause (ii) of clause (b) of sub-rule (3), the words and figure "in 36 equal monthly installment" and words "If the purchase value·.
of such capital goods is more than rupees· one lac in a month and in one installment if the purchase value is less than rupees one lac in a month. 11 shall be omitted.
3. In clause (a) of sub-rule (1) of rule 11, for the words 11in form 10 in duplicate to the registration authority and" the words and figure "electronically and a copy of such F orm-10 shall be submitted to the registering authority for verification which" shall be substituted.
4. In rule 12,-
(i) In clause (i) of sub-rule (1 ), for the words and figure "a registration certificate in form 11" the words and figure "a provisional registration certificate in form 10-A" shall be substituted.
(ii) For sub-rule (2), the following shall be substituted, namely:- " (2) (a). After the issue of the provisional registration certificate, the registering authority shall, with a view to verify the correctness of the particulars given in the application, call for the applicant's accounts and require him to produce evidence in support of the particulars given in the application. On verification of the accounts and documents furnished to him if the registering authority is satisfied about the correctness of the particulars, it shall issue to the Contd . ....... 2 .. .
--2-- applicant a permanent · registration .certificate· iri form 1_ 1 witrun the period specified in clause -(b) of sub-section ( 4) of sectio11 16 as the case may be. . . ·
(b) If on such verification~ the registering authority is satjsfied that the particulars given in the application are incorrect, it shall reject the application and cancel the provisional registration certificate in accordance with the provisions of clause (c) of sub section (4) of Section 16 as the case may be."
5. In rule 20~-
(i) For proviso to clause (a) of sub-rule (2), the following proviso shall be substituted, namely:- "Provided that every such registered dealer whose annual turnover is less than rupees forty lacs shall furnish for each quruier of the first two years) a return in fonn 17 within thirty days of the expiry of the quarter and after expiry.-of two years :shall furnish for each year a return in form 17 within thirty days from the date of expiry of the year."
(ii) After c]ause (c) of sub-rule (2), the following clauses shall be added, namely:- "( d) After submission of electronic retu1n, form 17-A be submitted along with copy of the challan of the tax deposited wjfuin thirty days in the relevant circle and acknowledgement be obtained.
( e) If acknowledgement prescribed W1der clause ( d) is not obtained, then it will be deemed that no return has been filed."
6. In rule 36) after sub-rule (6), the following sub-rule 'Shall be added, namely:- " (7) Every such dealer who has liabjlity to pay tax of rupees five lac or more in the preceding year shall compulsorily submit return electronically.))
7. After rule 46, the following rule shall be added, namely:- " 46-A. A dealer whose place of business is situated in Special Economic Zone established under The Special Economic Zones Act, 2005 (No. 28 of 2005) shall issue declaration in form 76 in duplicate in re~pect of the . purchases made for the purposes specified in clause (iv) of sub-section (1) Contd ........ 3 .. .
·" 1/
8.
. -,-3--- of Section 38 of the A~t, in dupl.icate and give·a copy tci the selling dealer and send a copy to the concerning Commercial Tax Officer."
In the table of rule 55,-
(i) In column (4) of entry N~- (ii) of S.No. 4 for the words" Rs. three crores" the words 11Rs. five crores" shal] be substituted.
(ii) In column ( 4) of entry No. (iii) of S .No. 4, the foliowing shall be substituted, nru.nely:- "Assistant Commissioner - upto a turnover and/ or aggregate of purchase price of Rs. fifty crores.»
(iii) After entry No. (iii) of column ( 4) of S.No. 4, the following shall be added, namely:- · "(iv) Deputy Commissioner in respect of every dealer."
9, For rule 82, the following shall be substituted,- " 82: Inmipositnolil! o:fr" pena:H1ty for br-eaicfu of 1n1Iles.- The Commissioner may impose following penalty after giving reasonable opportunity of being heard,. on a dealer or a person, as the case may be, for co1nmitting breach of the provisions of these rules:-
(1) Penalty for not filing return under rule 20(2)(a) by a company formed and registered under The Companies Act, 1956 shall not be less than Rs. 1,500/- but shall not be more than Rs. 2 ,000/-.
(2) Penalty for not filing return m1der rule 20(2)(a) by a dealer other than a company formed and registered under The Companies Act, 1956 whose annual turnover exceeds Rs. 40 lacs shall not be less than Rs. 500/- but shall not be more than Rs. 1,000/-.
(3) Penalty for not filing annual return in form 18 under rule 20(2)(b) by a company formed and registered under The Companies Act, 1956 shall riot be less than Rs. 3,000/- but shall not be more than Rs.
5,000/-. ...
Contd ...... ~.4 .. .
-:-:-=== ====~----------~ ~~~~-~-.··:· .. ·. ~--_···_ ._ .
. ' --4-- . .
( 4) Penalty for not filing annua] return in form 18 under rule 20(2)(b) by a dealer other than a comp.any formed and registered under The Companies Act, 1956 whose annual twnover exceeds Rs. 40 lacs shal] not be less than Rs. 1,000/- but shall not be more than Rs.
2,000/-.
(5) Penalty for not filing acknowledgement in form 17-A after filing return/annuaJ return in form 17 or form 18 as the case may be, under rule 20(2)( d) shall not be less than Rs. l ,000/- but shall not be more than Rs. 2,000/-: ·
Provided that the amount of penalty imposed under sub-rule
(1) to (5) shall not exceed Rs. 10,000/-.
(6) Penalty for not paying tax electronically under rule 36(7) shall not be less than Rs. 500/- but shall not be more than Rs . 1,000/- for each default~ but shall not ·exceed Rs. 10,000/- ma year.
(7) Penalty for not filing audit report in form 50 along with annual return under rule 53(1) shall not be less than Rs. 5,000/- but shaJl not ..
be more than Rs. I 0,000/-.
(8) Penalty for breach of any provisions of these rules other than specified under sub-rules (I) to (7) shall not be less than Rs. 200/ but shall not be more than Rs.- ·1,000/-."
10. In form 10, prescribed under clause (a) of sub-rule (1) of rule Jl, the following amendment shall be made, namely:-
(i) In column (5) of clause (iv) of para 2 of said Form, after the words "Home address" the words ''E-mail address, Phone No., Mobile No." shall be added.
(ii) In clause (xv) of para 2 of said form, in place of present sentence the following sentence shall be substituted, namely:- "Particulars of permanent account numbers (PAN) shall be mentioned compulsorily.'' · ~ontd . ....... 5 .. .
, --5--
(iii) In clause (xvi) of para_ 2 of said· fonn, in plac~ of present sentence the following sentence shall be substituted, namely :- "Particulars of the bankers through.whom the business is transacted sha11 be 1nentioned compulsorily."
11. After form 10, the following Form-10-A shall be inserted, namely:- "JFO RM 10-A (See rule l2(1)(a)) JProvisnmD2l Registr21tion Certnfnc21te (Counter foill)
1. Provisional Registration Certificate No .............. ..
2. Name of the business ... ......... .
3: Name of the applicant .. :········· ···· ....
"FORiv.r 10-A (See nde 12(1 )( ~)) JProvnsfoimaD Regist:ratfon Certificate ] . Provisional Registration Certificate No . ... .. . .. . .. ... .
2. Na1ne of the business ............ .
3. Natj:le of the applicant.. ........ _~·-·······
4. Applicant status in business----------.- 4. Applicant status in business-----------
5. Address of the principal place of 5. Address of the principai place of business in Chhattisgarh ............ .
6. Nature of business ........... : ...... .
(i) Mainly trading
(ii) Mainly manufacturing
(iii) Mainly mining
7. Additional places of business in Chhattisgarh.
Place .. .. ........ Name .......... Address ..... .
8. Particulars of godown/warehouse if any ................................. .
business in Chhattisgarh ... ........ . .
6. Nature of business ................ . ..
(i) l\1ainly trading
(ii) Mainly manufacturing
(iii) Mainly mining
7. Additional places of business in Chhattisgarh.
Place ............ Name .......... Address ..... .
8. Particulars of godown/warehouse if any ................................. .
9. This certificate is valid from dated--- 9. This certificate is valid from dated--- --------- to .............. . --------- to .............. .
Seal Date Sea] Signature of the Commercial Date Tax Officer Signature ofthe Commercial Tax Ofpcer Contd . ........ 6 .. .
-- -- .... _,.. __ . - ' ...:..!. .
=== =======~----------~---····"···' --6-- . .
(12) In second row of fo_m1 11 ·m·place of words and figure "[See rule 12(l)J», the words and figure "[See rule 12(2)(a)]" -shail be substituted.
(13) After fonn 17, the following Form 17-A shall be inserted, name]y : "Form - 17-A (See rule 20(2)(d)) Acknowiedgemeot amd Verification JFoirmm
1. Transaction Ref. No ...................... ..... ... ................ ...... . .
2. Return .............. · .................................. ..... ........ ............ .
3. Revised Return . ...... . . ....................... .. .............. .
4. TlN ... .. ....................... ........................................ : ........ .
5. Dealer's Business Name ................................. .............. :.
6. Dealer's Name ............. . . . .. ... .. : ........................ .
7. Address .......................................................... ....... ...... .
8. A c1 type .............. : ..... ... ...... ........................ ............. ...... .
9. Period ...... . · ....... . . . ... .. . . ............. ..... .. . . .. .. .. . ... .. .
1 0. Financial Year ...................... ... ....... ................... .
11 . Gross TUillover ........ : . . . . . ......... . .. ...... ... ... . ...... .... .
12. Submission dated ..... . ........... .... ..... . ................... ..
13. Challan details:- S.No. Challan No. Date Amount
14. Enclosure list:-
1. . ..... ................ .
2.
3.
4.
Declaration Name of the Bank Branch The particulars given above against return Id No. . .......... . .. .. are true to the best of my knowledge and belief ~ Place: . . . .... . ....... . Signature of Dealer ... .. . . ..... . .
Dated: . ...... . ..... . D . . ,, es1gnat1 on ...... .. . ..... .. .. .. .. .
Contd . ....... 7 .. .
--7--
(14) After form 75, the following new·Form-76 shall be inserted, nam_ely :- "Form-7~ (See rule' 46-A) I, . . . . . . . . . . . . . . . . . . . . . .. .. . . .. . . . . . . . . . . . . . . . . a dealer holding registration certificate No ............................. under the Chhattisgarh Value Added Tax Act, 2005 and authorized under the Special Economic Zones Act, 2005 hereby declare that I have purchased goods, particulars of which are given below, from Shri ..................................... a dealer holding registration c.ertificate No.(TIN) •• ........................ under the Chhattisgarh Value Added Tax Act, 2005.
2. I further declare that:- · .
(a) Goods purchased by me are for use as per provision of section 38(1)(iv) of the Chhattisgarh Value Added Tax Act, 2005 and the Special Economic Zones Act, 2005.
(b) If the goods are used for the p~rpose other than the purpose specified under section 38(l)(iv) of Chhattisgarh Value Added Tax Act, 2005, I shall pay the tax payable on sale of such goods within 30 days.
Particulars of goods purchase Particulars of purchase Date Detail of Quantity Value order/bill/invoice/ challan/ purchased cash-memo goods (I) (2) (3) (4) (5) Total Value (In figure) Rs .... ...... (In words) Rs ................ ...... ...... .. only.
Place : ...... ~ .... ... .
Date: .... ... ........ .
Signature of issuing authority and seal"
2. This amendment shall come into force with effect from the date of its publication in the Official Gazette.
By order and in the name of the Governor of hhattisgarh, (Ajay sing ~ Principal Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;
nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 29-06-2011 Øekad ,Q&10@47@2010@okd@ikap ¼ 37 ½ & NRRkhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½ dh /kkjk 15&[k }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; 'kklu ,rn~ }kjk] vf/klwpuk dzekad ,Q&10@47@2010@okd@ikap ¼64½ fnukad 08-10-2010 eas fuEufyf[kr la'kks/ku djrh gS%& Lka'kks/ku mDr vf/klwpuk dh vuqqlwph ds dkWye ¼3½ esa 'kCn ,oa vad **4 izfr'kr** ds LFkku ij 'kCn ,oa vad **5 izfr'kr** izfrLFkkfir fd;k tk;A 2- ;g vf/klwpuk jkti= esa izdk'ku fnukad ls izHkko'khy gksxhA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼vt; flag½ izeq[k lfpo jk;iqj] fnukad 29-06-2011 Øekad ,Q&10@ 47 @2010@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@47 @2010@okd@ikap ¼ 37 ½ fnukad 29-06-2011 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼vt; flag½ izeq[k lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated No. F-10/ /2011/CT/V ( ) – In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in notification No.
F-10/47/2010/CT/V (64) dated 08-10-2010:- AMENDMENT In column (3) of the Schedule in said notification the word and figure "4 percent" the word and figure "5 percent" shall be substituted.
2. This notification shall come into force with effect from the date of publication in official gazette.
By order and in the name of the Governor of Chhattisgarh, (Ajay Singh) Principal Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;
nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 29-06-2011 Øekad ,Q&10@ 23 @2011@okd@ikap ¼ 38 ½ & NRrhlx< ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&[k }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT;
ljdkj ,r~n }kjk tkjh vf/klwpuk dzekad ,Q&10@23@2011@okd@ikap ¼23A½ fnukad 31-03-2011 ds laca/k esa fuEukuqlkj 'kqf)i= tkjh fd;k tkrk gS%& 'kqf)i= mDRk vf/klwpuk dh fgUnh izfr ds iafDr dzekad 3 esa rFkk vaxszth izfr ds iafDr dzekad 4 esa vad **01-04-2006** ds LFkku ij] vad **30-03-2006* izfrLFkkfir fd;k tk;A 2- ;g la'kks/ku 01-04-2011 ls izHkko'khy ekuk tk,xkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼vt; flag½ izeq[k lfpo jk;iqj] fnukad 29-06-2011 Øekad ,Q&10@23@2011@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@23@2011@okd@ikap¼ 38 ½] fnukad 29-06-2011 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼vt; flag½ izeq[k lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 29-06-2011 No. F-10/ 23 /2011/CT/V ( 38 ) – The following corrigendum is being issued in respect of notification No. F-10/23/2011/CT/V (23A) dated 31-03-2011, issued by the State Government in exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005):- CORRIGENDUM In the third line of Hindi version and forth line of English version of said notification the figure "01-04-2006” the figure “30-03-2006” shall be substituted.
2. This amendment shall be effect from 01-04-2011.
By order and in the name of the Governor of Chhattisgarh, (Ajay Singh) Principal Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;
nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 30-06-2011 Øekad ,Q&10@ 49 @2010@okd@ikap ¼ 39 ½ & pwafd jkT; 'kklu dk ;g lek/kku gks x;k gS fd NRrhlx< ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½] dsUnzh; fodz; dj vf/kfu;e] 1956 ¼Øekad 74 lu~ 1956½ ,oa NRRkhlx<+ LFkkuh; {ks= esa eky ds izos'k ij dj vf/kfu;e] 1976 ¼dzekad 52 lu~ 1976½ ds varxZr djnk;h O;olkbZ;ksa dh ,slh lHkh dj fu/kkZj.k dk;Zokfg;ka ftUgsa NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½ dh /kkjk 21 dh mi/kkjk ¼7½ ds izko/kkuksa ds varxZr dyS.Mj o"kZ 2010 ds var rd iw.kZ fd;k tkuk fu;r gS] dj fu/kkZj.k izkf/kdkfj;ksa }kjk fd;s tk jgs lHkh laHko iz;klksa ds mijkar Hkh fu;r le;kof/k esa iw.kZ ugha dh tk ldrh gSA dj fu/kkZj.k vf/kdkfj;ksa dks ,slh dk;Zokfg;ksa dks xq.knks"k ds vk/kkj ij iw.kZ djus ds fy;s l{ke cukus gsrq] U;k; fgr esa ;g vko';d gS fd ,slh dk;Zokfg;ksa dks iw.kZ djus ds fy;s fu;r le;&lhek c<+kbZ tk,A vr% NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½ dh /kkjk 21 dh mi/kkjk ¼8½ }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj ,rn~ }kjk izR;sd O;olk;h ds laca/k esa mDr vf/kfu;eksa ds varxZr ,slh izR;sd dj fu/kkZj.k dk;Zokfg;ka tks mik;qDr okf.kfT;d dj] lgk;d vk;qDr okf.kfT;d dj] okf.kfT;d dj vf/kdkjh ,oa lgk;d okf.kfT;d dj vf/kdkjh ds le{k yafcr gks] tks 30 twu] 2011 rd iw.kZ ugha dh tkrh gS] iw.kZ djus dh vof/k 31 vxLr] 2011 rd c<+krh gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼vt; flag½ izeq[k lfpo jk;iqj] fnukad 30-06-2011 Øekad ,Q&10@ 49 @2010@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@ 49 @2010@okd@ikap ¼ 39 ½ fnukad 30-06-2011 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼vt; flag½ izeq[k lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 30-06-2011 No. F-10/ 49 /2010/CT/V ( 39 ) – Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the Central Sales Tax Act, 1956 (No. 74 of 1956) and the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), which have to be completed by the end of the calendar year 2010 under the provisions of sub-section (7) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), can not be completed within the prescribed period despite all possible efforts being made by the assessing authorities. In order to enable the assessing authorities to complete such proceedings on merits, it is essential in the interest of justice that the time limit prescribed for the completion of such proceedings is extended.
Now, therefore, in exercise of the powers conferred by sub-section (8) of section 21 of the Chhatttisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government, hereby, extends up to 31st August, 2011, the period of completion of every such assessment proceedings under the said Acts in respect of every dealer pending before the Deputy Commissioner of Commercial Tax, Assistant Commissioner of Commercial Tax, Commercial Tax Officers and Assistant Commercial Tax Officers which is not completed by 30th June, 2011.
By order and in the name of the Governor of Chhattisgarh, (Ajay Singh) Principal Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;
nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 21-10-2011 Øekad ,Q&10@29 @2011@okd@ikap ¼ 49 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 71 }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT;
ljdkj] ,rn~}kjk] NRRkhlx<+ ewY; laof/kZr dj fu;e] 2006 esa fuEufyf[kr vkSj la'kks/ku djrh gS] tks jkti= esa blds izdk'ku dh rkjh[k ls izHkkoh gksxk] vFkkZr~%& Lka'kks/ku mDr fu;eksa esa]& 1- fu;e 20 ds mi&fu;e ¼2½ ds [kaM ¼?k½ esa] 'kCn ,oa vad **izk:i 17&d**] ds i'pkr~ 'kCn **nks izfr;ksa esa** var%LFkkfir fd;k tk,A 2- fu;e 36 ds mi&fu;e ¼7½ esa 'kCn **fooj.kh izLrqr djsxk** ds LFkku ij] 'kCn **dj dk Hkqxrku djsxk** izfrLFkkfir fd;k tk,A 3- fu;e 46&d esa] 'kCn **okf.kfT;d dj vf/kdkjh dks** ds i'pkr~ 'kCn **fooj.kh ds LkkFk** var%LFkkfir dh tk;sA 4- fu;e 82 ds mi&fu;e ¼5½ esa 'kCn **izLrqr ugha djus ij 'kkfLr** ds LFkku ij] 'kCn **izLrqr djus esa foyEc ds fy;s 'kkfLr** izfrLFkkfir fd;k tk,A 5- iz:i 10 ds iSjk 2 ds [k.M ¼iUnzg½ ds i'pkr~ fuEufyf[kr [k.M tksM+k tk,] vFkkZr~%& **¼iUnzg½¼d½ dkjksckj dk LFkk;h [kkrk la[;k ¼PAN½ ¼fo'ks’k rkSj ij daiuh] Hkkxhnkjh QeZ] lgdkjh lkslk;Vh] ,p-;w-,Q- ,oa O;fDr;ksa ds la?k bR;kfn ds fy,½ ------------------------** 6- fo|eku iz:Ik 17&d ds LFkku ij] fuEufyf[kr uohu iz:i 17&d izfrLFkkfir fd;k tk,] vFkkZr~%& **izk:i&17&d ¼fu;e 20¼2½¼?k½½ vfHkLohd`fr ,oa lR;kiu iz:i 1- fooj.kh igpku la[;k ----------------------------------------------------------------------------------------------------------- 2- fooj.kh -------------------------------------------------------------------------------------------------------------------------------------- 3- iqujhf{kr fooj.kh ------------------------------------------------------------------------------------------------------------------- 4- fVu -------------------------------------------------------------------------------------------------------------------------------------------- 5- O;olk;h ds dkjksckj dk uke ------------------------------------------------------------------------------------------- 6- O;olk;h dk uke ------------------------------------------------------------------------------------------------------------------ 7- irk ---------------------------------------------------------------------------------------------------------------------------------------- 8- vf/kfu;e dk izdkj ---------------------------------------------------------------------------------------------------------- 9- vof/k ------------------------------------------------------------------------------------------------------------------------------------ 10- foRrh; o"kZ -------------------------------------------------------------------------------------------------------------------------- 11- ldy fodz;@dz; jkf'k ------------------------------------------------------------------------------------------------ 12- izLrqr djus dh frfFk ----------------------------------------------------------------------------------------------------- 13- Pkkyku dk fooj.k& l-dz- Pkkyku dz- fnukad jkf'k cSad dk uke 'kk[kk 14- layXu lwph %& 1- ---------------------------------------- 2- ---------------------------------------- 3- ---------------------------------------- 4- ---------------------------------------- ?kks"k.kk fooj.kh igpku dzekad ----------------------------- ds fo:) mijksDr of.kZr tkudkfj;ka esjs Kku ,oa fo'okl esa iw.kZr% lgh gSaA O;olk;h dk gLrk{kj-------------------- LFkku --------------- inuke --------------------- fnukad ----------- izkfIr fnukad] dk;kZy; dh eqnzk fooj.k izkIr djus okys deZpkjh dk gLrk{kj] uke@inuke NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼tsfo;j frXxk½ la;qDr lfpo jk;iqj] fnukad 21-10-2011 Øekad ,Q&10@29@2011@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@29@2011@okd@ikap ¼ 49 ½] fnukad 21-10-2011 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼tsfo;j frXxk½ la;qDr lfpo I I Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 21-10-2011 No. F-10/ 29 /2011/CT/V ( 49 ) - 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 further amendment in the Chhattisgarh Value Added Tax Rules, 2006, with effect from the date of its publication if the Official Gazette, namely:- AMENDMENT In the said rules,-
1. In clause (d) of sub-rule (2) of rule 20, after the word and figures “form-17A” the words “in two copies” shall be inserted.
2. In sub-rule (7) of rule 36, for the words "shall compulsorily submit return” the words “shall compulsorily pay tax” shall be substituted.
3. In rule 46-A, after the words “Commercial Tax Officer”, the words “along with return” shall be substituted.
4. In sub-rule (5) of rule 82, for the words "penalty for not filing” the words “penalty for late filing” shall be substituted.
5. After clause (xv) of Para 2 of FORM 10, the following clause shall be added, namely:- “(xv)(a) “PAN of the business (specially for Company, Partnership firm, Co-society, H.U.F. and Association of person etc. ....................”
6. For existing form 17-A, the following new form 17-A shall be substituted, namely:- “Form - 17-A (See rule 20(2)(d)) Acknowledgement and Verification Form
1. Return Identification Number .......................................................................
2. Return ...........................................................................................................
3. Revised Return …………………………………..........................................
4. TIN .............................................................................................................
5. Dealer’s Business Name..................................................................................
6. Dealer’s Name ……………………………..……….....................................
7. Address .........................................................................................................
8. Act type ..................................................................................................
9. Period …………………………………………..………...............................
10. Financial Year ……………………………………..…..…............................
11. Gross Turnover…………. ………………………………..............................
12. Submission dated ………………………………………...............................
Challan details:- S.No. Challan No. Date Amount Name of the Bank Branch
13.
14. Enclosure list:-
1. ………………….
2. …………………
3. ………………….
4. …………………..
Declaration The particulars given above against return Identification Numner …………….
are true to the best of my knowledge and belief.
Place: ……………. Signature of Dealer …………..
Dated: ………….. Designation ………………….
Date of receipt, Office Seal Signature, Name/Designation of employee, receiving return”
2. This amendment shall come into force with effect from the date of publication in the official gazette.
By order and in the name of the Governor of Chhattisgarh (Xavier Tigga) Joint Secretary I I tfffft~ mmq I fu 1,~ ch ciR fcr:rrrr . J.J-;:,!i<:'1l!
~ cf)C"<-JIO! ft::rg ~. '<ill:i'< 3TM fil 11 ~. ~'1iCQ_ O.L• \2.• 2.01) ~ ~-10 / 21 / 2011 /cfTcB' /Lfffl ( 5 3 ) - Vm 0 1fPI d ~ ~ ~ ~.
2005 (~ 2 ~ 2005) ctTT tITTT 71 m ~ ~1fcrn;q'i cB7' ~ if ~ ~ ~ '{fl451'{, ~ 8RT \:Pm"'lfJll~ ~ ~ ~ ~. 2006 'B frl9f2;iRsJc4 mrftPf ~ %_ JfQTT,- ~~~if, (~) ~ 20 cfi '31=1-R<:P, (2) cf> ~ (~) if clct~I.-J ~ cf> q~illq fi9 ~ ~ \i'ITT;, - ,,~ 3th', 31 -i:rRT, 2009, 31 ~. -2010 ~ 31 ~- 2011 cB7' 'fli:rfCff m ~ ~ cf> fBir #, clJ1q1~ M.-Jcbl ~ ~ c431TcITT ~o il1e1"l-<i ~ ~ co.:r ~. cf} m ~-18 °B fc1q'{O~ c'fm 31 ~ 2011 cn1' ~ m zj ~ cf) fu-<) ~ clJ1q1~ ftl1c.b1 ~ ~ - C"f31lcITT' ~o ilte1lfl ~ ~ ~ %. c5 IDxT m-18 if R1c1x 0fl c=rm tTRT 41 ctTT '3"Q'tITTT (2) cf> 3i'cfr-=r 3TT~ ftcnt ~-so if 15 lfffl, 2012 acp ~ cfTT 0'1 1(! 1~ I" ~-~ o.L· \'.t· -zo,, ~ ~-10/.29/2011/cfTcB'/'Cff'q- ~cf>~ cf> 0lji:Bii; 348 cf>~ (3) cf> ~jflx 0 1 #, --~ fcrwT cp°r ~ ~ ~-10/.23 /2011/q[q?/'Cl'T'tl (.53 ), R.-JicB 01.• ti. 20,, q51 ~ ~ '{1\T;qq1c1 cf> ~ '9', ~ m !Fb1~1a fcnm '0ilmtl .
D \ ,, G!1\l/'.J.1r•1-1r1~teE~i, f nf c·1,"' 11 Q 1·f-1' <;:'Q'O r0 I .. , ...... \_. _._ ' .... .... ...... ...... ~L ( ..'.. L... .I..., & ( .... ~. - - Com1nercia] Tax Department lVJl)rn1tr.alaya · Dau K~Iyam Singh Bhawan~ Raipur NOTIFICATION Raipur, Datec;l ('.) 1-· \2.· 10\1 No. F-10/ 2:) /20il/CT/V ( 53 ) - In exercise of the powers confeITed by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Goverrunent hereby makes the following amendments in the Chhattisagrh 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 fonn-18, by the dealer whose annual turnover is less than rupees forty lac for the year ending 31 st March, 2009, 31 st March, 2010 and 31 st March, 2011 and statement in from-18 along with audit· report in form-50 under sub-section (2) of s·ection 41 by the dealer whose annual turnover is more than rupees forty lac, for the year ending 31 st March, 2011 shall be fu1nished up to 15th I\1arch1 2012."
By order and in the name of the Governor of 9hhattisgarh, {Jo1rrr" (Xav~ Joint Secretary - - - --------- ---------- ----- ---· - .
'l:Pct=ilfl ~1 cr- ~11 x➔ ;:-i -- ---- c11fu,~cn ~ fcr+wr +-i 31 I c-1 ll GIB>" cfi&l!I OI fttg ~' xlllj'< ~ti,,'c!-il ~. R.-iicH ~o1 \21~t l ¢'-licfi ~-10/¼1 /2011/qjq)/"CITTI" ( 66) - ~ ~ WRR q51 % "ff1TTtTR if 7fm t fcrJ IJCT1lfPld ~ ~ ~ ~. 2005 (cb J.J ich 2 ~ 2005), cb~ll/ ~ ~ ~. 1956 (¢9ich 74 ~ 1956) -qci 1Jffi1fPl<t, ~ ITT Ti 1TTc>l" cfi ~ LR ~ ~ . 1976 (cb9ich 52 ~ 1976) cfi 3RfTh=r cfix~1J1 ~q•<-l!Jl/). cBT ~ x-r4T clR f1"tfR'Ol" cfillfcJlf%lli ~ \Jffilx-J ll<t, ~ ~ q5x ~. 200s (cbJ.Jicfi 2 Xi1 2005) ~ mxr 21 c#r B'Qm (7) cfi ~ cfi 3Rf7@' cf>~U-§x ~ 2011 ' cf) 3ffi" (icf) T7T fco"m 'GfFlT Rm,' t, cITT' ~ ~ &1xT ~ \TJT ~ ~ 'fl'lfq !.llllx-i'i cf? '34xia ~ ~ '<-ll-llllqf~r -q ~ ~ cBT \TJT '<-lcfiffl -g I ~ ~ ~ cp1' ~ cfj )<lcl lf% lll' ~ :1,01c;'1~ cfi W'cTR 'CR 1I°T ~ cf> ft;m ~a,q ~ ~ ~ f%"ci" Tf % ~lq~ljcfi t ~ ~ cfillfqlffilll. cf5T T7f ~ cf> ft;m ~ 'f!1,If-~ ~ ~ l ' ' 3@': t.PCT"llfPld ~ ~ ~ ~. 2005 (cbl-lich 2 ~ 2005) "$1 t1ffi 21 "$1 ~ (s) m ~ ~,fcffill1· cf5T ~ if C1IB ~ ~ '<-lxcfilx ~ &m ~ ~cJx➔141 cfJ ~tT if Bcffi" ~ "$ 3Rf7@' ~ ~ ~ ~ cr>l4cllf%lli \i1T '3q1gcta cllfu!~l!cf> ~. '<i 0 5l ll cf5 ~ cJlfuif°Gllc!i er>( cJ!folft<lc/? cp'1 ~ ~ x-li:!lllc!i c11fo1ftllc!i ~-~ cfJ ~ a:r ~ ii', \ITT" 31 Rx-lJ..is/x, 201 1 c,cp -g:_ot "rJ'"ITT cti' vlTffi t, -g:_ot -m cti' ~ 30 ~I 2012 (lQ? ~ t, w 9 icH ~-10~7 /2011 /qTcp /-c:rm- ~cf;~ cfi .j.j jWc; 34a cB ~ (3) "$ 3lj'<-lx 0 1 ii, ~ fcrw'T c#r ~ ¢9icH ~-10 A n / 201 1 /qTcp/~ (56) R1ic!i :Seil1~ 201 \ q5'T ~ '5ljcll ~ '<IG-lf4 1c1 cf; ~ ~. ~ ~ !.lcf51~1ci fcfRIT~t, . ,.
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