Chhattisgarh Value Added Tax Act… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2005
Jurisdiction	State of Chhattisgarh
Ministry	State Government
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

r / \:P ctft x-1 ~ I q; ~ II x-1 .-i cufcl,~ch ~ ~ '1?1161 ll G@; ch ~-II O I ft@" 1=fcf.-j°, '<Ill~'< ~ ~ .-i I ~. ~.-iicb \'5 / o.3 ( 1012. w1,fcf) ~-10/ 13 /2012/qfcp/-qfq ( 01 ) - '&mltPI<? ~~'PX~. 2005 (w1,fcf) 2 ~ 2005) cBT 'c:TRT 71 &RT ~ ~lfcl-all'i "cb1' >f<TTTT ~ C1ffi ~ ~ '{-ixcblx, ~ m '&ml'{-i'I<? ~~'PX f1ll+f, 2006 ~ Pls:.--ifB-l~a ~ cITT"df t <lm:- '3cRf ~ mlTT ~, f1ll+f 20 cf> ~-f1ll+f (2) cf> m ~ clct+iH ~ ~ ~ 3fcp ~ ~ "15 1=ffif, 2012" cf> x-err.-i- 1lx 3fcp ~ ~ "30 ~. 2012" ~~ TTP<TT \JJ"T<l I '&m"m,1 <? cB x1\T~q 1c>1 cf> -.-i-r=r ~ -a-m '1ll~~llj'{-il'I!, 'kv- (~-~- fl)~) _-Al~~ ~, ~.-Jicb 15 /03} 2.0\ 2.. w1,fcf) ~-10/l.3{ 2012/qfcp/-qfq- 1fffif cf>~ cf> ~jiU~ 348 cf>~ (3) cB 3lj'{-ix 0 1 ~. ~ ~ cBT ~ w1,fcf) ~-10/13 /2012/qfcp/-qfq ( <SJ- ), ~.-iicb IF( 03(2.0 1 12-q)T ~ ~ x1\T~q1c>1 cf> ~ ~. ~ m l,.lcb1~1a TTP<TT \i'fRTT%1 I . '& ml '{-i ' I <? cB x I \T~ 41 c>J cf> -.-i-r=r ~ -a-m 3ll~~llj'{-ilx, Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 1.5 ( 0..3 / 2..0\2. No. F-10/ 13 /2012/CTN ( o-=,- )- 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 amendment in the Chhattisgarh Value Added Tax Rules, 2006, namely:- AMENDMENT In the said rules, after the present second proviso in clause (b) of sub-rule

(2) of rule 20, for the word and figures "l 5th March, 2012" the word and figures "30th April, 2012" shall be substituted. By order and in the name of the Governor of Chhattisgarh, ~ (D.S. Mishra) Principal Secretary __fo7 NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky; nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad &24-03-2012 Øekad ,Q&10@8@2012@okd@ikap ¼ 9 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 ,rn~ }kjk fuEufyf[kr la'kks/ku djrh gS%& Lka'kks/ku fuEufyf[kr vf/klwpukvksa esa vf/klwpuk dh dkykof/k ls lacaf/kr vad **2012** ds LFkku ij] vad **2013** izfrLFkkfir fd;k tk;%& v-dz- vf/klwpuk dzekad fnukad ¼1½ ¼2½ ¼3½ 1- ,Q&10@28@2006@okd@ikap ¼ 16 ½ 30-03-2006 2- ,Q&10@24@2006@okd@ikap ¼ 29 ½ 12-04-2006 3- ,Q&10@64@2006@okd@ikap ¼ 56 ½ 14-06-2006 4- ,Q&10@27@2008@okd@ikap ¼ 19 ½ 28-03-2008 5- ,Q&10@33@2008@okd@ikap ¼ 27 ½ 31-03-2008 6- ,Q&10@49@2008@okd@ikap ¼ 38 ½ 25-06-2008 7- ,Q&10@64@2008@okd@ikap ¼ 53 ½ 27-09-2008 8- ,Q&10@03@2009@okd@ikap ¼ 08 ½ 27-01-2009 9- ,Q&10@15@2009@okd@ikap ¼ 25 ½ 27-05-2009 10- ,Q&10@26@2010@okd@ikap ¼ 29 ½ 26-03-2010 11- ,Q&10@26@2010@okd@ikap ¼ 30 ½ 26-03-2010 12- ,Q&10@47@2010@okd@ikap ¼ 64 ½ 08-10-2010 13- ,Q&10@23@2011@okd@ikap ¼ 23B ½ 31-03-2011 14- ,Q&10@23@2011@okd@ikap ¼ 23C ½ 31-03-2011 NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Mh-,l- feJ½ izeq[k lfpo jk;iqj] fnukad Øekad ,Q&10@ 8@2012@okd@ikap ¼ 9 ½& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@8@2012@okd@ikap ¼9½ fnukad 24-03-2012 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] ¼Mh-,l- feJ½ izeq[k lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 24.03.2012 No. F-10/ 8 /2012/CT/V ( 9 ) – 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:- AMENDMENT In the following notifications for the figure “2012” related to period of the notification, the figure “2013” shall be substituted:- S.No. Notification No. Date

(1) (2) (3)

1. F-10/28/2006/CT/V ( 16 ) 30-03-2006

2. F-10/24/2006/CT/V ( 29 ) 12-04-2006

3. F-10/64/2006/CT/V ( 56 ) 14-06-2006

4. F-10/27/2008/CT/V ( 19 ) 28-03-2008

5. F-10/33/2008/CT/V ( 27 ) 31-03-2008

6. F-10/49/2008/CT/V ( 38 ) 25-06-2008

7. F-10/64/2008/CT/V ( 53 ) 27-09-2008

8. F-10/03/2009/CT/V ( 08 ) 27-01-2009

9. F-10/15/2009/CT/V ( 25 ) 27-05-2009

10. F-10/26/2010/CT/V ( 29 ) 26-03-2010

11. F-10/26/2010/CT/V ( 30 ) 26-03-2010

12. F-10/47/2010/CT/V ( 64 ) 08-10-2010

13. F-10/23/2011/CT/V ( 23B ) 31-03-2011

14. F-10/23/2011/CT/V ( 23C ) 31-03-2011 By order and in the name of the Governor of Chhattisgarh, (D.S. Misra) Principal Secretary 8 ctfH-P I ep ~ II ti -i c11fu1~cf> cfR ~ :i::1-51 l&lll er@) cf>~ I O I ~ '+fcf-i", ~I~ ~l-< ~, R1ic6 3 1 / 03 / '-C)\'l. ~ ~-10/ 15 /2012/qTq5/1::fi'q Cl 7 ) - vct-n+PI~ ~ ~ cp"x ~, 200s (~ 2 ~ 200s) mr oij~~1-1 ~ "~ ~ ~ '34¢'1! 0 1'' ~ ~ J.1Rlffe ~ 58 Tf ~ Tft 3fqffi3TT cf> 3ljfl~0 , Tf ~ flxcf>l'I! IDxT mrfr ~ ~ ~ 10-31/2007 /irr¢ /1::fi'q (21) ~.-Jjq-; 02.04.2007 Tf ~ cft° ~ ·~ Tf RI Pl fcf G:. llrR cn1 ~ \rJTffi ~, <TQ.TT, - .. I l ~.~. I (2) ~, R.-iiq-; oJ.. f 03fQ..011- ~ -qt:n-10/ l 5 /2012/qfqj /1::fi'q-'+Trffi cf> ~ cf> 3ljiUG 348 cf> ~ (3) cf) 3Jjfj-,!Ui Tf, ~ fcnwT c#r ~ ~ ~-1.0/ J__s /2012/qfcp/tfrq (i '.f) R1ic6 3 1/0?J /~oj lcnT ~ ~ x1\}'~q1c1 m ~ ~, ~ &RT !.1451~1<:1 fclmT '3TTm~I Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 31. / 03 / 2..o\ 2- ' o. F-10/ .1..5 /2012/CTN ( 11 ) - In pursuance of the prov,isions specified in S.No. 58 of Schedule-I of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), relating to "Power operated agriculture implements", . the State Govemment hereby adds the goods specified in the schedule below in the notification No. F-10-31/2007/CTN (21) dated 02-04-2007, namely:-

SCHEDULE I I S.No. Name of goods (1 ) "- (2) .

(29) Transplanter

2. This notific~tion shall come into effect from 01-04-2012. By order and in the name of the Govemor of Chhattisgarh, (Xavi~ Joint Secretary 8 ct-ft tP I ep ~ II ti '1 cl I fu1 ~ cf> ~ fcr+rrlr l-J?fl(Yjll _ ~ cf>~ I o I .~ '+fcFf, '< 1 ll !!'< ~. R.-iicn :!,L/ ~3/ 2.01z. ~ ~-10/1.5 /2012/qfcp/~ (i~) - 8imlfPld ~1~ cnx ~. 2005 (~ 2 ~ 2005) c#l- 3lj~-41-2 * 1TTTT_;_cn c#l- 1-1Fc1 fG:-:. ~ 27 if ~ ~ 3Nm3Tf cf> _ ~jfl~01 ~ xTGir flxcblx ENT ~ ~ cplf/cn ~ 10-56/2006/cflq) /~ (45) R-1i<1i 28.04.2006 if~ cft ~ 3lj~-r.Jl ~. Fc1f.if4t:e l=fm" cm-~\jfjc'fTl<Tm.- .-.-,.,..~ -. 31jSL-tj) 3l. cp_ cf"fQcf>T"-i"J1:r 1 I

(1) (2) 27 ~ ~ 3lTtTTft:r BW<T ~ l=l~~-1~ ~ cn~1A--c~ 28 ~ BW<T ~ 1l~ft~~ ~ cri~)~--ctl . 29 ~ ~ '3"WTr ~ l=j~ft-1~ ~ cri~1~~~ ~. ~-ii¢ f3.L/ 0'3 f '-.0\'L ~ ~-10/ 1!3 /2012/qfcp/~-~ cf>~ cf> ~ji:UG 348 cf>~ (3) cf> oljflx0 1 if, ~ ~ c#l" ~ ~ ~-10/.15 /2012/qfq)/llfcf (1~) R.=ti<1i 81 /D3('l012-.cf>T ~ ~ x1\J"~q1&1 cB" mcITTx xr. ~ mxr >1cB1~,a fc})-m \jfJc'fT % l 8i ml fP I ep cf> x I \ill q I &I cB" "-i"J1=r ~ -a-m ':'Jl~~lljfllx, (~...........-.-,~) ti~cfd ~ I .-,., • •·· . Government of Chhattisgarh Coil}µiercial Tax Depa~tment Mantralaya Dau Kalya~ Singh Bhawan, Raipur NOTIFICATION Raipur, Dated <:31 / 03 / ~~ \ i t No. F-10/.l-5 /2012/CTN ( , ~ ) - In pursuance of the provisions specified in S.No. 27 of part-2 of Schedule-II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby adds the goods specified in the schedule below in the notification No. F-10-56/2006/CfN ( 45) dated 28-04-2006, namely:-

SCHEDULE \ I S.No. Name of goods

(1) \ (2) 27 Machinery and components for fly-ash based industries. 28 Machinery and components for poultry industries. 29 Machinery and components for bee-keeping industries.

2. This notification shall come into effect from 0 1-04-2012. By order and in the name of t~e Governor of crattisgarh, (fa~ (Xavi~ gga) Joint Secretary \JctfltPl ~ fcr:wr . 1-1 ?I I c1 ll GlB7 cf>~IDI ftrn- ~, '!Ill~'! t ~, fG1ia-, 31/ <Y3 /'2.0/2.. ~ ~-10/ J.5 /2012/cflcn,/1TTcT ( t-' ) - 'cPcffifPI¢ ~ ~ 'cpx ~, 2005 (~ 2 'ff.=( 2005) c#l- tITTT 15-~ 'ITTxf ~ ~lfcr<ilfi cm- ~ -#·C1TTr ~, ~ flxcf>lx ~ 8IxT ~.-'fief> 01.04.2012 c#)- ~..:Jlq~~c1dl ~ Pts::.-if&JRs4e1 ~ ~ ~:- . l I ~ ~ ~-10/23/2011/cflcn/1Ttcr (23C) ~1icf> 3lj'<t~I 1i '3l.'P. 5 ~ '3l.~. 7 ~ ~ ~fcl~lll cpl ffi1:f TTP<TT \JITl!' I

31.03.2011 c#J-. . 'cPffi7 fl l I <p c.B' x I "'ll 41 c1 cB' .,P, ~ (1~ ~, ~1i¢ a,/03/2-op_ ~ ~-10/ 19/2012/qTcp/'Cfr'q ( l~ )-~ cB' ~ cB' ~ji\JG 348 if;~

(3) cB' ~jflx 01 lf, ~~ct)'~~ ~-10/15/2012/cflcn/'CITTT ( t~ ) f°G.-Jicf> Sl/63/1-012-. cpl~~ xl'J'l141c1 cB' ~ ~' ~ 'ITTxf ~¢1~1d fcpm iJITTTT t I 'cPCTflf!lJi:p cB' '<l"'ll4lc1 cB' .,P, ~ ('!'2:ff Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 3 ,"j o 3 / '2..6 12.... No. F-10/ .LB /2012/CTN ( l~ ) - In exercise of the powers conferre~ 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 0 1-04- 2012 :- AMENDMENT \ 1 I ' In schedule to the notification .No. f.:.i0/23/2011/_CTN (23C) dated 31-03- 2011, the entries related to S.No. 5 & 7 shall be omitted. By order and in the name of the Governor of Chhattisgarh, ~ (Xa~ Joint Secretary Q/\\ I 1'1'I(p "{11'(1"1 q I fb1 ~ cf> clR fcr+J17r •i-~16-FQ GIB> .cf>~IOI ftm' ~. '<Ill~'< ~'513-il ~. ~ 21 Jo~ I ~?,2. . wBfcp ~-10/1E /2012/qfq,/qrq ( '2.0 ) - 9ffi)fi'I¢ ~ ~ cITT' ~. 2005 (~ 2 X1'1 2005) ~ tITTT 15-~ &RT ~ ~lfcltilff c!5T ~ if c>!@ ~, ~ ffiR ~ &RT. ~ <ft ~ ~ er; ~ (2) if ftjPJ["i!t:e ;m;J er; qif cITT ~ (3) if fc)P!R:te xfrlTT ~ ~ 01.04.2012 ~ ' 31.03.2013 ~~~er; ~ ~ ~ er; 3TtfR cITT' er; ~xl~~~t- 3l.'P.

(1)

5. ~~~~~. ~ fwffi, ~. -qfcfrr ~ .

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(3) cITT' cITT' cITT' 3fmf: ~ ~ ~ fcp cITT' ~ GX° tl"ccITT' 5% "ITT ~I ~ \ l I ~ ~ fcrclrrI ~ flxcplx ~ -qct ~ cp6'4J0I '1-:llcrill &RT ~ ~ ~ '1 fgcr1131T cITT fmRur fclxrr_ 'GfT!f I ~ ~ "Qx 9ffi)flllq, ~ ~ cITT' ~ cf> GIBT@ cITT' "WT "ITT I , M -2- ~. ~ - ~, fo'?>(ti.o\2.... wlWP ~-10/.1.B/2012/qfcp/-qf=q ( !LO )- ~cf>~ cf>~ 348 cf>~ (3) cf> 31jt1xo1 "B, ~ fcr:rT7T c#t ~ ~ ~-10/ 1.5 /2012/qfcp/-qf=q ( 2_0 ), ~ ~) f 0~ f 'LO\'l_ cpT ~ 3T¥fG xlG-lJqlC'l cf> ~ "ff, ~ ID"xT >lcbl~lci fciRTT \JlTci"T t I . . ~ i I l _, •· - • .,, . Government of Chhattisgarh Commercial Tax Department Mantralaya _ Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 31- / 03 1 2.0 I 2 ~ No. F-10/1.!3 /2012/CT/V ( '2..0 ) - In exercise of the powers conferred by section 15-B of the Chhatti$garh. Valll_e _Added T~ Act, 2005 (No. 2 .of 2005), the Staty :Govei:mrient ;hereby exempts the class of goods speciried .in cohimn.(2) of the Schedule beloVf from payment of tax under the said act to the extent specified in column (3} for the period from 01-04-2012 to 31-03-2013:- S.No. (])

9. .

SCHEDULE Class of goods

(2) Lantern Deferasirox drug for treatment in thalassemia ' Nail-polish upto retail price or Rs. 10 manufactured m Chhattisgarh State "Free-days" sanitary napkin . { Blocks, hollow-bricks, pavers, paving blocks manufactured form fly-ash Battery operated electric motor vehicle Solar energy equipment and components Second hand motor vehicle Plywood and laminates Extent of Restrictions and conditions Exemption

(3) i I I (4) Whole of tax Whole of tax Whole of tax Whole of tax When sold for distribution by .•· Govt. · of India, Health & \ : Family Welfare Ministry for ., ,women of rural area. Whole of tax Whole of tax I Whole of tax Whole of tax When such vehicle has suffered tax under the Chhattisgarh · Value Added Tax Act. Partly so as to reduce the rate of tax to~ 5% By order and in the name of the Govemor.°/l'attisgarh, (Xav~a) Joint Secretary ,. ' tht flti i I 'cf>x fcr:rrT +f?llcltl G@; ¢ ~1°1 ffi6 ~ . '<l tl~'< ~~1cp11 ~. ~1icn 0, (03 / 2-orz_ ~ ~-10/ 15 /2012/cflcp/ "Cft=q ( 21. ) - 'tPm"lfPl<p ~ ~ q5x ~ . 2005 (~ 2 °fT1 2005) ct,- crm 15-~ m ~ ~1Fcrull1· cpl"~ it~~. xf(ixJ ~ ~ m ~ cfr -zm ~:!'<ii\') cfi ~ (2) it fc1Pl~te 1Tffi cpl" ~ (3) it cffem n c1cP cnTc¥r (4) it ~ ~ ~ ~ m cfi ~ ~'iicn 01.04.2012 ~ 31.03.2013 ('fcp c#l cb l<1 lqfw "q5" ~ cBx "q5" ~ ~ ~ ~ ~ ~:- ' 3l cp_

(1)

(1) cB~"!ll clTT ~ . 1956 (~ 74 °fl1 1956) ctr cTm 14 m ~ (mx) m m (GT), (~:) ~ (~) it crfum ~ TI~ .•. '14j W) . cbxjFcru ct,- n tl-=r d"m ' 3tUftfR xITTr ~ Uc~ctr~

(3) (4) ~: ~ . ~ - -:-=t± ~ cJ5T ~ 8iro"iti ◄ I <!, ~ fcp- ftif1t1 ~ 8: ~ q5x ~. 2005 cfi 3ttfR 75 31~ cBx ctr 41J1"!lla cllqfi I~ cf)T ~ tTI1fUlT 1f?f m G"x tl ccnx 2% m ~it~m~fcl>m-~fcn:- '3fml (~) qRf fcnm in:rT ~ ~ clft ~ it ~ -:.~ ~ ~ "q5" ~ it '3qlJ1 11 75 fw:T ~ I (GT) ~ ~ qJT ~ ~axf\Tll~ll clTJ1ITT" ~ ,11 for \Tlj cfi ~ it 3t~ ~ cfi ~ frmfu- cfi ~ it wm Gll~ 1II I {cllful~qj q5x fcMrlr cJft ~ ~ .................. ~-1jqj ............... : ... 75 3Ttfi;:r) -tr ................................................. (cll l41.fl 'cnT -.:rr=r) ......................... ('C@T), 'tPm'h -l 11ep ~ ~ q5x ~. 2005 cfi 31~ ciGfll11 >J1TTOT- "Cf-51' ~ ......................... cnr mw c41q,~ ~ m t.i'it:1°11 ~ ~ fcn ~ ~ ~ 7P) fc1qxo1 ~ ~ qJf cJur .............. . ......... (c4141~ cf>T ~ -TI~ tRTT) '3cR'l" 3~ cfi 3ltTR 41.l1~<H >J1TTOT- 1f?f cpl,fq) ............ . ........................... tlRq) clll41~ ~ TTITTrr ti f1/ f.TTffi ................. .2 ... :. - 2-

2. ~ ~ 1ft \:.llf'lOJI cn"xITT ~ ~:- ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ * ~ ~ -3q47,1 m fuir" ~ I (GT) ~ GlxT f1fit:r ~ cnT ~ Jiaxf.-r47ll c1fT'CITT" ~ qlful""ll .cf; ~ ~ 3lQ.TcTT ~ cfi ~ ~ cf> ~ ~ ~ \ill~'II I ,. 1 2 3 4 5 ' I ~ ~ (3TTITT -4) ~ ..................... (~ -4) ~ ......................................................... lfT?f . . \ . ~ ................... .. ~'4i45 ................ .. ~. ~ .. Jjq', ~ "C;CP-10/l.5/2012/cffcn/tITTT(2~ cf>~ cf> 3ljiUG 348 cf>~ (3) cf> ~j~N°1 ~. ~ fcmrT c#r ~ ~ "C;CP-10/1 .s /2012/qlq;"/Lfftf ( -21 ) ~'4i45 3//03 / 'J....0 12. q)J 3rnvft ~ xl1.rlj4lc1 *~'xi, ~ &RT >lc/5l~la ~ ~ ~, 'cPmlfP lep cB '<l""llq1c1 cB" '..J111 ~ ~ oll~~lljfil'<, (~~k f1·~cfc1 ~ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 31 j 6 '?) J ')...O \ '2.. No. F-lOi i S /2012/CTN (.2. \ )- In exercise of the powers conferred by section 15-B of the Cbhattisgarh 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 to the extent specified in column (3), subject to the restrictions and condition specified in column (4) from 01-04-2012 to 31-03-2013:-

SCHEDULE \ ' S.No. Class of goods Extent of Restrictions and conditions, subject to exemptidn.s which exemption is !lranted

(1) (2) (3) (4) (I) Iron and steel as Partly so as When the goods are sold to a dealer specified in to reduce the registered under the Chhattisgarh Value . categories (i~), (vi) rate of tax Added Tax Act, 2005 against a declaration and (xvi) of clause under section in the appended declaration form to the

(iv) of-section 14 8 to 2%. effect that:- of the Central (i) the goods being purchased are for use, in Sales tax Act, own unit, in the manufacture of the steel 1956 (No. 74 of tube and pipe. 1956) (ii) the manufactured goods shall be sold· in the course of inter-state trade or commerce or in the course of export outside the territory oflndia. DECLARATION (Under C.T.D. Notification No ..... ........... .. ..... Dated) I, . .. ... . .... . . .. ...... , ....... (Name of the dealer) .............................. (address), a dealer holding registration certificate No ...... . ............. .. ..... -under the Chhattisgarh Value added Tax Act, 2005, hereby declare that I have purchased the goods, particulars of which have been given below from . ::"--.......... . ........... (Name and address of the dealer) a dealer holding registration certificate No. . . . . . . . . . . . . . . . . . . under the said adµiniyam. ~ · . V Contd . ........ 2 ..... r 2. -2- I, further declare that :-

(i) the goods being purchased are for use, in own unit, in the manufacture of the steel tube and pipe.

(ii) the manufactured goods shall be sold in the course of inter-state trade or commerce or in the course of export outside the territory of India. Particulars of goods purchased Particulars of purchase bill/ Description of Quantity Value (Rs.) invoice/cash memo/challan goods No. Date purchased (]) (2) (3) (4) (5) 1 \ Total Value (in figures) Rs. (in words) . Rs. . ...... ' ................. . .................. only . .Place .... . ................. . ( · Date .. .... ........ ... .. . ... . - * Strike out whichever is not applicable. Signature & Seal of the dealer By order and in the name of the 1 Govemor°/r__attisgarh, (Xa~) Joint Secret~ry I tP ctfl tP I <f, ~ II 't1'1 q ·, fell r~•lFP cfR fcr+WT J.f ?11 ~ ll ~ cp 6-ll I o I fm' ~. '< 1 ll ~'< ~™"11 . ..--.---J.+-r----- . ~ ~-10/ 2.L/2012/cITTf)/qfcf ( .2..1--J) - vro"lfJllip ~ ~ 'cpx ~. 2005 (~ 2 ~ 2005) "$l' mxT 71 &RT ~ ~,fcltFll cf)1' WWT B ~ ~ ~ fix¢1x, ~ &RT vm~fi'I¢_ ~ ~ cpx ~. 2006 # f.:11-r-1fc;iRsl<1 ~ cITTcfi t. Zf1QT:- ~ ~ mlTT -ir. ~ .20 cf) ~-F,llll (2) cf) m (~) -ir qc=f~,1 ~ ~ B 3tcP ~ ~ ··io ~. 2012" cFi ~~ 11x 3tcP "C[ct W6G "31 · -~' 201.t" -~TTPm\3fml ~' ~ so/ 6 !-( / '1-.0\L ~ ~-101~, /2012/cffcf)/qfcf-~ cfi "fifclm.:r cfi 3'lj'i'UC:: 348 cfi ~ (3) cfi ~jflx0 1 B, ~ fcrwr c#l' ~ ~ ~-10/.z, /2012/cffcf)/qrq ( '2~ ), . R1icn ~o/~Y ~6\'L cBT ~ ~ x1clJq1c1 cfi ~ xr. ~ &RT :qq51~1a fcl:RTT vfTffi t1 ....... , __ _ Government' of Chhattisgarh Commercial Tax.Department Mantralaya Daul(alyan Singh Bhawan, Raipur NOTIFICATION . , .. , .... , -:· -~·.: No. F-10/ /2012/CT/V ( ) - In exercise of the powers conferred by section 71 ofthe Chhattisgarli Value Added Tax Act, 2005 (No. 2 ·,of 2005), the State Government hereby makes the following amendment in the Chhattisgarh Value · Added Tax Rules, 2006, namely:- AMENDMENT ..i, ' .. . In the said rules, in the present second proviso in clause (b) of sub-rule (2) of rule 20, for the word and figures "30th April, 2012" the word and figures "31 st May, 2012" shall be substituted. By order and in the name of the Governor of Chhattisgarh, (Aav~ Joint Secretary f ;} \:9 ffi)fp I¢ ~I I fl ..-J __ ct lful~cf> cfR ~ +-i~ l<>ill ~ ¢&-<.1101 ft:rn" ~, '11ll9;-< ~fil..-JI x1<1gx, R.-iicf5 ''30 I OL{ / ~o \2- wfiicf> ~-10/ZJ./2012/cJTcn/qffl ( 25) - ~ ~ ~ c/?T 1ffi mA "ITT ~ 6 fcr lP\\llfPlcti ~ ~ q5x ~, 2005 (ch½icf> 2 X71 2005), ¢,">nll fqcplj- cnx ~, 1956 (mfi icf5 74 -~ 19~f) ~ t§fu~fPl<t, {~ ITT i:f ~ * ~ "ITT" cnx ~, 1976 (cb'iicf> 52 x-l1 1976) * JTT7T@ ¢xc:141 &.Fl-fll~lll. 'DI° zm ~ ~ ~ ¢1lfc!lf%lli ~ \:PCT11fPl<t, , ~ ~ cR ~. 2005 (cb'iicf> 2 "fl1 2005) cBl" tTRT 21 'DI° ~ (7) * ~ cfi ~ ·cri·~u;gx cr1f 2011 * 3Rf Ticr ~ fcDm ~ ~ t cR ~ ~ GRf ~ \JlT ~ ~ ~ l,P-l lfn. * '3Yxia ~ filRf flW-llcJfsr i:f ~ ~ ~ IJfT ~ % , cITT ~~ ~ cBl" zm cf>14c11f%;q1· cm- 1°1c:1t1 cf) 3TTt:TR "CR 1r7T ffl '$ ~ "fl"a-p:f_ GAR :ITT], ~~it% ~lcj~ljcp 6 fcp-~ cbJlfcJ lf%<'.ll. cl?1' ~ ffi cf) ~~--~-mBT~~I .. 3Tcf: \:Pctil'1Plip ~ ~ cITT ~, 2005 (cb+=licfi 2 X11 2005) ~ tlm 21 c/,1 ~ (8) &RT ~ ~lfcralll° c1?1' ~ it ~ ~ ~ "fRcB"R ~ &RT ~ cllclfll4) * ~tf . ~- \1cfc'f ~ '$ ~ ~ ~ · cR ~ c/? llfcllf%lli '3TT' '3Yl9,c.fd. c! lfulMcf> cBx, fl5 1llcb ~ cl lful~llcfi . cITT, cllful~llcfi cB'x ~ ~ xi g Ill c/? cl I fo1 fvll cfi cnx ~ * ffia-T ~ "ITT, '3TT' 30 3TT!c1, 2012 Ticr ~ -.-itf cBi° ~ t, ~ ~ ~ ~ 30 ~, 2012 (lq) ~ t I EPrniflJitj', '$ xl"l1Ylc1 * ~ . ~ . -a-m ~l~~llj'1ilx, ( .....c.fi·~~cffi-~ '<!Ill~'<, R.-iicf>' ~b/t> Lj I 0.._012- w+-licf> ~-10/2-1/2012/qfcp/-cmr- 'BNcl cfi .. ~ ~ 3ljvva: 348 ~ .~ (3) . * 3ljxNDI 'B, ~ ~ cBi' ~ wliicf> ~ - 10/2..L /2012/cTTcr/-qi-=q ( 'J..5 · ) R.-iicfi 30/011 /2-0\2..cITT ~ ~ · xliRJY lc1 * mfucffi ~, ~ ~ !.lcbl~lc'l . fcrR:iTvlTITT61 \:Prn~fl ◄ I tj', * '<!1'5'l!Ylc1 '$ 1TB ~ "c'l"QTT 3l l~~lljxi l'<!, -·-· ----- ( Jj ftj <l -! fffnn) . ti ~cffi ~ Government of Chhattisgarh Comn1ercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR -NOTIFICATION Raipur, Dated 30 ( D11 /. 2...0\ '2- . t'' No. F-1 0/ 2.l/2012/CTN (2.5) - Whereas, the State Goven1ment 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 2011 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 possiljle efforts beiflg - 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 confeITed by sub-section (8) of section 21· of the Chhatttisgarh Value Atjded Tax Act, 2005 (No. 2 of 2005) the State Government, hereby, extends up to 30th June, 2012, the period .of completion of every such assessment proceedings under the said Acts in respect of every dealer pending before the Deputy Co1111?1issioner of Commercial Tax, Assistant Commissioner of Commercial Tax, Commercial Tax Officers and Assistant Commercial Tax Officers which is not completed by 30th April, 2012. By order and in the name of the Governor dattisgarh, (Xa~) . Joint Secretary 1 NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky; nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 16-05-2012 Øekad ,Q&10@38@2011@okd@ikap ¼ 26 ½ & jkT; 'kklu dks ;g lek/kku gks x;k gS fd NRRkhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½ ds varxZr] mDr vf/kfu;e dh vuqlwph&2 ds Hkkx&2 dh izfof"V dzekad 63 esa mYYksf[kr izko/kkuksa ds varxZr jkT; ljdkj] ,rn~ }kjk **vkbZ-Vh- izksMDV** dh vuqlwph fuEukuqlkj vf/klwfpr djrh gS%& vuqlwph v-dz- oLrq dk uke ¼1½ ¼2½ 1 oMZ izkslsflax e'khu 2 Lopkfyr VkbZijkbZVj 3 Lopkfyr MkVk izkslsflax e'khu RkFkk buds bdkbZ] esXusfVd ;k vkfIVdy jhMj e'khu] MkVk ls MkVk fefM;k esa VªkaldzkbZfeax ds fy;s e'khu] dksMsM QkeZ rFkk ,sls MkVk izkslsflax ds fy;s e'khu 4 Lopkfyr MkVk izkslsflax e'khu RkFkk buds bdkbZ] esXusfVd ;k vkfIVdy jhMj e'khu] MkVk ls MkVk fefM;k esa VªkaldzkbZfeax ds fy;s e'khu] dksMsM QkeZ rFkk ,sls MkVk izkslsflax ds fy;s e'khu 5 dEI;wVj] lsaUVªy izkslflax ;wfuV] ekbdzks dEI;wVj] yktZ vFkok esu Qzse dEI;wVj ,oa blds ikVZ~l 6 dEI;wVj dk buiqV vFkok vkmViqV ;wfuV] dEI;wVj fiazVj rFkk Ldsuj lfgr ,oa blds ikVZ~l 7 Lopkfyr MkVk izkslsflax e'khu ds LVksjst ;wfuV rFkk vU; ;wfuV ftuesa Q~ykih fMLd] gkMZ fMLd] MªkbZoj] fjeqos,cy ,oa ,Dlpsatscy fMLd MªkbZoj] esXusfVd Vsi MªkbZoj] dkfVªt Vsi MªkbZoj] lhMh&jkse MªkbZoj] fMthVy fofM;ks fMLd MªkbZoj lfEEkfyr gS 8 fLopeksM ikoj lIykbZ flLVe rFkk ikVZ~l ,oa ,lsljht 9 ekWMe ¼ekM~;wysVlZ~ MseksysVlZ½ 10 ykbZu VsyhQksuh vFkok ykbZu VsyhxzkQh] ftlesa dkMZysl gsaMlsV lfgr ykbZu VsyhQksu lfEefyr gS] ds fy;s bysfDVªdy vkijsV~l rFkk dsfj;j djsaV ykbZu flLVe ;k fMthVy ykbZu flLVe ds fy;s VsyhdE;qfuds'ku vkijsV~l] fofM;ksQksuA 11 dkMZysl gsaMlsV lfgr ykbZu VsyhQksu lsV ,oa blds vVspesaV 12 QsfDlekbZy e'khu 2 13 VsyhfizaVj 14 VsyhQksfud vFkok VsyhxzkfQd] Lohfpax vikjsVl] VsyhQksu vkalfjax e'khu ,oa blds ikVZ~l 15 ih,ylhlh bD;wiesaV 16 okbZl fQzDosalh VsyhxzkQh 17 gkbZ fcV jsV fMthVy lCldzkbZcj ykbZu flLVe ¼,p-Mh-,l-,y-½ 18 fMftVy ywi dsfj;j flLVe ¼Mh,ylh½ 19 fladzksul fMftVy gk;jdhZ flLVe ¼,l-Mh-,p-½ 20 eYVhIysDlj] LVsfVfLVdy eYVhIysDlj 21 vkbZ,lMh,u VfeZuy ,oa vkbZ,lMh,u VfeZuy ,MkIVl~Z 22 jkÅVj 23 ,Dl 25 isM~l 24 lCldzkbZcj rFkk bD;qieasV 25 baVjusV igqap izkIr djus ds fy;s lsVvki ckDl 26 ikiqysVsM] yksMsM ;k LVQ~M fizaVsM lfdZV cksMZ rFkk blds ikVZ~l 27 esXusfVd fMLd ftlesa gkMZ fMLd isd] Q~ykih fMLd ;k fMLdsV~l ,oa vU; esXusfVd fMLd lfEefyr gS 28 dkMZ ftlesa esXusfVd fLVªi lekfo"V gks 29 dkEisDV fMLd ¼lhMh½] MhOghMh 30 /ofu vFkok n`'; ls fHkUu ?kVuk iqu% mRiUu djus okys pqacdh; Vsi] fMLd ,oa blds lk¶Vos;jA 31 jsfM;ks izlkj.k vFkok Vhoh izlkj.k midj.k ls fHkUu izlkj.k lk/kuA 32 lapkj.k lk/ku] xzg.k&lekfo"V djus okys midj.k ftlesa okdh&Vkdh lsV] dkMZysl&gsaMlsV] dkj&VsyhQksu] VªkaliksVZscy VsyhQksu] leqnzh jsfM;ks lapkj.k midj.k ,oa vU; lgk;d jsfM;ks midj.kA 33 Vhoh fiDpj V~;wc dks NksM+dj MsVk vFkok xzkfQDl fMLIys V~;wc rFkk muds ikV~ZlA 34 ekmaVsM fitks&bysfDVªd fdzLVYlA 35 vkfIVdy Qkbcj dscYl] usVofdZaXl dscYl tSls ¶ysV dscYl] CAT-3dscYl] CAT-5dscYl] CAT-6dscYl vuflYMsM] V~foLVsV is;j UTP dscYlA 36 vkfIVdy Qkbcj rFkk vkfIVdy Qkbcj caMy vkSj dscYlA 37 usVofdZaXl izksMDVl] dusDVlZ] Lohpsl] lkdsV] fjys rFkk 6,Eih;j ls 250 oksYV rd TokbafVx fdV vkSj TokbafVx eVsfj;y ds ,lslfjtA 38 QSDl e'khu] LdSuj rFkk muds ikV~ZlA 2- ;g vf/klwpuk jkti= esa izdk”ku fnukad ls izHkko'khy gksxhA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj ¼tsfo;j frXxk½ la;qDr lfpo 3 jk;iqj] fnukad 16-05-2012 Øekad ,Q&10@38@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@ 38@2011@okd@ikap ¼ 26 ½] fnukad 16-05-2012 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 4 Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 16-05-2012 No. F-10/ 38 /2011/CT/V ( 26 ) - In pursuance of the requirement under entry 63 of part-II of Schedule-II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby notified the goods specified in Schedule below as "IT Product" for the purpose of the said entry, namely,-

SCHEDULE S.No. Name of goods

(1) (2) 1 Word processing machines. 2 Automatic typewriters. 3 Automatic data processing, machines and units thereof, magnetic or optical readers, machines for transcribing, data on to data media in coded form and machines for processing such data. 4 Analogue or hybrid automatic data processing machines. 5 Computer, central processing unit, micro computer, large or main frame computer and parts thereof. 6 Input or output units of computer, including computer printer and scanners & parts thereof. 7 Storage units:- floppy disc drives, hard disc drives, removable or exchangeable disc drives, magnetic tape drives, cartridge tape drive, CD-Rom drive, digital video disc drive, Other units of automatic data processing machines. 8 Switch Mode Power Supply Systems and parts & accessories thereof. 9 Modems (modulators demodulators). 10 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones. 5 11 Line Telephone sets with cordless handsets and its attachments. 12 Facsimile machines 13 Tele printers. 14 Telephonic or telegraphic, switching apparatus, Telephone answering machines and their parts. 15 PLCC equipment. 16 Voice frequency telegraphy. 17 High bit rate digital subscriber line system (HDSL). 18 Digital loop carrier system (DLC). 19 Synchronous digital hierarchy system (SDH). 20 Multiplexer, statistical multiplexer. 21 ISDN terminals & ISDN terminal adapters. 22 Routers. 23 X25 pads. 24 Subscriber end equipment. 25 Set top boxes for access to internet. 26 Populated, loaded or stuffed printed circuit boards and its parts. 27 Magnetic discs, including hard disc pack, floppy disc or diskettes and other magnetic discs. 28 Cards incorporating a magnetic stripe. 29 Compact disk (CD), DVD, 30 Discs for reproducing phenomena other than sound or image including software. 31 Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting. 32 Transmission apparatus incorporating reception apparatus, including walki talkie sets, cordless handsets, car telephone, transportable telephone, marine radio communication equipment, amateur radio equipment. 33 Data or graphic display tubes, other than TV picture tubes and parts thereof. 34 Mounted piezo-electric crystals. 35 Optical fiber cables, Networking cables such as Flat cables, CAT 3 cables, CAT 5 cables, CAT 6 cables, unshielded twisted pair (UTP) cables. 6 36 Optical fibers and optical fiber bundles and cables. 37 Networking products, connectors, switches, sockets relays & accessories for upto 6 amps at voltage not exceeding 250 volts jointing kit & jointing material. 38 Fax machine, scanner and its parts.

2. This notification shall come into force from the date of publication in official gazette. By order and in the name of the Governor of Chhattisgarh, (Xavier Tigga) Joint Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky; nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 16-05-2012 Øekad ,Q&10& 38@2011@okd@ikap ¼ 27 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 fuEufyf[kr la'kks/ku djrh gS%& Lka'kks/ku mDRk vf/kfu;e dh vuqlwph&2 ds Hkkx&2 ds v-dz- 63 dh orZeku izfof’V **vkbZ-VhmRikn ftuesa lfEefyr gS] dEI;wVj] VsyhQksu rFkk mlds iwtsZa VsyhfizaVj vkSj ok;jysl midj.k rFkk mlds iwtsZa Mh-Ogh-Mh- ,oa lh-Mh-** ds LFkku ij izfof’V **vkbZ-Vh- izksMDV~l] tks jkT; ljdkj vf/klwpuk }kjk fofufnZ’V djsa** izfrLFkkfir dh tk,A 2- ;g la'kks/ku jkti= esa izdk'ku fnukad ls izHkko'khy gksxkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼tsfo;j frXxk½ la;qDr lfpo jk;iqj] fnukad 16-05-2012 Øekad ,Q&10& 38@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& 38@2011@okd@ikap ¼ 27 ½] fnukad 16-05-2012 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 Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 16-05-2012 No. F-10- 38 /2011/CT/V ( 27 ) – 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:- AMENDMENT In the present entry of part-II of Schedule-II of the said Act, in S.No. 63 “IT product including computers, telephones and teleprinter and wireless equipment and part thereof, DVD, CD” the new entry “IT Products as notified by the State Government” shall be substituted.

2. This amendment shall come into effect from the date of publication in official gazette. By order and in the name of the Governor of Chhattisgarh, (Xavier Tigga) Joint Secretary ,I 3f. l1G <ITT~ cf>. 1 2

1. cu fu I fG'<-1 cf5 cITT' ~

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2. <16 ~ ~ 01.06.2012 ~ ~ ~t-! lcl~~C'l 611'fi I ' ("!"f~lj ;:~ ·~F~ -.,--fq11'! ~~1 · ::· .· · 1 'I,, ~ · . ; l, , \ • .I: ~ - 1 ; • , •. , ' ,,., ,, ~. ITTtcti ... J.6./$..tfk,t ~ ~ ~ 10-19/2012/cflcn/-q-pq/ : : ',,mf cf)~ cfl ~ 348 cfl ~ (3) cB \)jjfl-! 0 1 ~ ~ ~ cB1" ~ ~ ~ 10-19/2012/qfcp/'Clfir (.~g>) ~ .j.6. . ..s-:-12- cITT ~ 3l¥fG xl'-"'QqlC'l cf) ~ ~ ~ &RT l,lqjl~la -fcnm 'IJ1TTTT % I Harish.doc .ward gathan 8 ---------, ------------'----'Goy~_rn_ip_eµ t c;>(chha ttisgarh Commercial Tax department Mantralaya Dau· Kalyan Singh Bhawan · Raipur NOTIFICATION Raipur, dated the .. /t?fs./~t'2-- No.F-10/19 /2012/CTN( 9-~) In exercise of the po\oVer conferred by sub-section 4 of section 3 the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005), read with clause(e) of sub-rule (1) of rule 2 of the Chhattisgarh Value Added Tax Rules, 2006 superseeding the notification No. F-10-377/2001/CTN(72), Raipur, dated 24.11.2001 and notification No. F-10-377/2001/CTN(68) datet 14.06.2002, and the notification No.F10-65/2008/CT/(54) datet 15.12.2008 the state Government hereby rlJirects that tne officers of the category specified in column(2) of the Schedule given below shall exercise the powers conferred by or under the said Act upto the extent shown in column(4) in respect of the circles shown against them in column (3) and shall perform the duties prescribed and their Head Quarters shall be located at the place in column (5) of the said Schedule:-

SCHEDULE No. Name of the Name of the Name of the ward area, the ward No. (if any) Head Quarter oost circle

(1) (2) (3) (4) (5)

1. Commercial Raipur The area Comprises of left sides of G.E. Road Raipur Tax Officer Circle-I from Jai Stambh Chowk to Amapara Chowk, Mahoba bazaar, Talibandh chowk in Raipur city and the left side whole area from Tatibandh chowk to Pachpedi Naka Via Ring Road No. 1 and from Pachpedi Naka to Jai Stambh chowk Via Kalibadi and Biiali Chowk.

2. Commercial Raipur The area Comprises of left sides from sharda Raipur Tax Officer Circle-II Chowk to Gudiyari Railway Crossing_ Via Gurunanak Chowk, StationRoad .Gurudwara, Station Chowk (Subhash Chowk) in ~aipur city and the area from Sharda Chowk to Telghani Naka Railway Crossing Via Amapara Chowk towards Samta Colony, Agrasen Chowk and Telghanl naka, Railway Crossing Right Side area, and area from Telghani Naka Railway Crossing to Gudiyari Raflwa·y Crossing and Right Side area of Mumbai-Hawara Railway line.

3. Commercial Raipur The Area from Jai Stambh Chowk to Mana. Via Raipur Tax Officer Circle-Ill City Kotwali Chowk, Pachpedi ·Naka, Devpuri. left . Side Area of Raipur Tehsil(Revenue), from Mana to kharun River brid~e via Oevpuri, Pachpedi Naka, Tatibandh Chowk on Ring Road No. 1 left Side of The whole revenue area of Raipur Tehsil ; : : Commercial ,,.,! Tax officer -..; Raipur Circle-IV The area in Raipur city from Jai Stambh chowk to Fafadih chowk via Shastri chowk only left part and from Fafadih chowk to Jai Stambh chowk Only left part, area after Waltair Railway Crossing in Fafadih, · · --- +-- -------1-w;;:..:..h::.:ic::.h:....includes Khamtarai, Bhanpuri upto Siltara Via Ranwaoliala{Only-Rignn,art) which· extends upto the last limit of Raipur revenue Tahsil,

5. Commercial Tax officer

6. Commercial Tax officer

7. Commercial Tax officer

8. Commercial Tax officer Raipur Circle-V Raipur Circle-VI Raipur Circle-VII Raipur Circle-VIII The area in Raipur city from Telghani Naka Railway Crossing to Amanaka . (Ghasidas Plaza) via Agrasen chowk (Right part). And Ghasidas Plaza,, towards Durg, upto Tatibandh chowk via Mahoba bazaar (Only Right part) and from Tatibandh chowk to Vijay Kumar Dammani Petrol Pump in Bhanpuri via Ring Road No. 2 (Only Right part) and from Vijay Kumar Dammani Petrol Pump towards Fafadih, Upto Waltair Railway Crosing (Only Right Part) and from Railway crossing lo Telghani Naka railway Crosing via railway track (Only Right · part), this particular area includes Khamtarai, Srinagar, Gudhiyaii. '-:. The area in Raipur city from sharda chowk to Gudhiyari railway Crosing via Station Road Subhash chowk (Only Right part) and Area From sharda chowk lo Waltair Railway Crosing via Jai Slambh chowk, K.K. Road, Fafadih chowk (Only left side). This particular area extends upto Gudhiyari railway crossing. The area in Raipur city from Shastri chowk towards Mandir Hasoud via Telibandha (Only left part) and area from Shastri chowk towards towards Baloda Bazar via kachhari chow!{ (Only Right Part), which extends upto the last limirof Raipur Revenue Tahsil, the area from VIP chowk to Airport (only Right Part) and Mandir Hasoud, Arang Tehsil, Abhanpur Tehsil, Nawapara(Rajim also included). The area in Raipur city from Kutchehari chowk to Waltair Railway crossing via Fafadih (Only Right Part), the area from Kutchehari chowk to Mowa rai lway crossing upto Vidhan Sabha and left side area beyond Vidhan Sabha, which extends upto the last limit of Raipur revenue Tahsil. Raipur Raipur Raipur Raipur Raipur - .. ., Commercial Tax officer Raipur Circle-IX The area in Raipur city from Kharun River ·bridge to Bhanpuri Tiraha on Ring Road No. 2 via Tatibandh chowk (only left part), the area from Bhanpuri tiraha towards Bilaspur upto Village Charoda (dharsinwa) (Only left part), - •- 1--- - - - t-- - TLL1She,___....1Wu.!.!h!,!o.l!,S:_e ___ ar~a .. _qf Revenue District Gariyaband. besides this rest of the area of Raipur revenue district, which doesnot comes under any other side. Raipur 10 Commercial Mahasamund The whole area of revenue district Mahasamund. Mahasamund Tax officer Circle 11 . Commercial Tax officer 12 Commercial Tax officer

13. Commercial Tax officer

14. Commercial Tax officer

15. Commercial Tax officer

16. Commercial Tax officer Bhatapara Dhamtarl Circle Jagdalpur Circle-I Jagdalpur Circle-II Durg Circle-I Durg Circle-II The whole area of Revenue district Balodabazar-Bhatapara. The whole area of revenue district Dhamtari and the Whole area of revenue district Kanker. The area in limits of Ward No. 1 to Ward No. 15 of Jagdalpur Nagar Nigam. The whole area of Revenue district Kondagaon and the whole area of revenue district Narayanpur. The area in limits of Ward No. 16 lo Ward No. 40 of Jagdalpur Nagar Nigam, Jagdalpur Tehsil (excluding the limits of Nagar Nigam). The whole area of revenue district Dantewada. The whole area of revenue de strict Bijapur. The whole area of Revenue district Sukma. Besides this rest of the area of Jagdalpur district, which doesnot comes under any other side. The area of Ward No. 1 to 35 and Ward No. 55 to 58 of Nagar Nigam Durg and the area of whole revenue district Balod. Sector 1 to 6 Civic Center Bhilal Steel Plant of the entire area of Bhilai Nagar Nigam (excluding from sector 7 to 10) Ruwabandha, Maitri Nagar, Marouda, Bhilai-3, Charoda, (area of Charoda Nagar Palika of Kumhari Nagar Panchayat), Pulgaon, Utai and Patan Tehsil (Nagar Panchayat area), Internal rura l area of Durg district, Akash Ganga(The area of Bhilai Nagar Nigam), Mahatma Gandhi market, Ravishanker Shukla Market, The right side area from Power house chowk towards Nandini on Nandini Road upto Jamul and canal (Shastri Market, Cinema colony), T-Market and Sandi Colony (The area of Bhilal Nagar Nigam), Light Industrial area, Sector 11 , khursipar, Bhilai-3, Charoda (charoda Nagar Palika area) Bhatapara Dhamtari Jagdalpur Jagdalpur Durg ---- - ---------·------ ·- - . -- .. Commercial Durg Tax officer Circle-Ill The area includes that part of Durg Tehsil which doesnot comes under the area of Durg Nagar Nigam, Borai, Jamul, Ahiwara, Nandini, The left side area of Raipur Naka Railway crossing on Durg-Raipur, G.E. Rqad,( The area of -------I- - - - --+-Bhilai- Nagar--Nigam,}.---l=he- area-.of .. Smriti. Nagar, Nehru Nagar, junawani Modal Town, Konsanala, Supela, Ramnagar, Vaishali Nagar, Shanti Nagar, Gurunanak Market, Contractor Colony, Camp-2 and jawahar Market,

18. Commercial Tax officer

19. Commercial Tax Officer Durg Circle-IV Kawardha The left side area on Nandini Road, which runs from Power house chowk, towards Nandini upto jamul Industrial Estate Bhilai, C. G. housing board colony, Mother Teressa Nagar (The area of Bhilai Nagar Nigam), and Heavy Industrial Area, hathkhoj and Transport Nagar. The area of ward No. 36 to 54 of Nagar Palika Durg, that is:- 36-Ganjpara, 37-Azad ward, 38-Millpara, 39-kutchahari ward, 40- Surana collage ward, 41-kelawadi, 42-Kasaridih(West), 43-Kasaridih(East), · . 44-Guru Ghasidas ward, 45-Padmanabhpur(West), 46-Padmanabhpur(East), 47-Civil Lines(North) 48-Civil Lines (South) 49-Borsi(West), 50-Borsi(East), , 51- Borsi(South), 52-Potiyakala(North), 53- Potiyakala(South), 54- Pulgoan ward. The area sector 7 to sector : 10 of Bhilai, Hospital Sector, Hudco, Kumhari Nagar Panchayat, The area of Koihapuri, The area of Dhamdha nagar Panchayat and Dhamdha revenue Tahsil, Rural area of Chikhii, Jewra Sirsa, Kachandur, Dhourr and Samoda .. The area of Berla and Saja Tehsile of Semetara Revenue District. besides this rest of the area of Durg Revenue district, which doesnot comes under any other sides. The whole area of Kawardha Revenue district. The area of Navagarh, Semetara and Thankhamharia Tehsile of Semetara revenue district. Durg Durg Kawardha

20. Commercial Rajnandgaon Tax officer The whole area of revenue district Rajnandgaon. Rajnandgaon

21. Commercial Tax officer ~,oJG~h,,/HKB,d0< Bila spur Circle-I The area of left side from Nehru chowk to Tifra Fatak. The left side area from Raipur Naka to Vyapar Vihar, The area of Agye Nagar, orivadarsini Nagar, Bilaspur ---- ---------- --- - - - Vidhan Nagar, Kranti Nagar, Dipupara, vidha Upnagar, From Tarbahar to FCI Road Hemu Nagar, chuchuhiya, Rajendra Nagar. Vrahaspati B~zar From Mission School to ldgaha Chow!<, Juniline, , _ . . _ _______ Masanganj, Khaparganj. The right side area -,f Nahru -1r------+,.1,.;rr-=noc-=w..:,.,k~, -=-c~h:...o--ufapara~- Tilal<· Na gar, - Goalbazar. Upto I - 22 Commercial Tax Officer 23 Commercial Tax Officer

24. Commercial Tax Officer Bilaspur Circle-II Bilaspur Circle-Ill Korba Circle-I I Manascm.1!.11:!1 icodge. Link raod both sid!'! of i artsahar chow!<, From TarBahar c;;vwido riigh Court Road, Both side of Gandhi Putla chowk, which includes the area of adarsh Nagar, From Agrasen Chowk to Bus Stand, Sriram Cloth Market, Nirala Nagar, lmlipara Includes magarpara upto Talapara, From City Kotwali Via Telipara Road, Both Side of CMD collage, which includes Medical Complex, Bajrang Market, karbala Road etc. Rural Area:- Masturi, Gataura, jayram Nagar, Malhar, jandhar, Sakari, marani, Kanan pendari, Ghutku, Ganiyari, area includes Kargi Road Kota. The area of Sirgitti Industrial area of Chakarbhatha, Hirri, Bodari, Parsaga and entire Bhilai, Tehsil, From Uslapur railway1fatak to Nahru chowk (Right Side). From Nahru chowk to Tifra Fatak (Right Side), Which includes Minocha colony, Narmada Nagar, Sindhi colony, Ameri Road Nehru, Shanti Nagar, Om Nagar and jharahabhatha. From Raipur Naka chowk to Vyapar Vihar, The right side area of Ring Road No-2, which includes Tarbahar, Banak chowk, Vyapar Vihar and Transport Nagar complete area Tifra Industrial Area From uslapur railway fatak to Mansarowar Lodge (Left side), which includes Golbazar, Gondpara, Sadar bazar, Beltara and Ratanpur, Sarkanda, Rajkishor Nagar, Ligehyadih, Mopaka, Sipat, Chilhati, from Koni to Basant Vihar. The right side area of Manasarowar Lodge to torawa that includes Juna Bilaspur, Dayalbandh, Jagamal chowk Tarawa etc. All commercial units of Tikarapara bus-Stand, Mandir chowk .to Shiv Talkies chowk bot!:} side of the Road. Nigam area includes from Mishra. Pustakauaya to Kanai paper mill (left side) Entire area of - Lal Khadan which includes Juna Bilaspur, Gandhi chowk, Dayalbandh, Tarawa, Devriyakhurd and Lal l:hadan Budhwari Bazar and entire area of Railway and Sanichari Bazar. · Rural areas includes:- Belgahana, Khodri, Khongsara, Pendra, Pendra Road, Marwahi etc. The whole area of Revenue district mungeli. Besides this rest of the area of Bilaspur Revenue District which does not comes under any sides. The area Includes that part of korba revenue Tehsil T.P.Nagar, and T.P. Nagar Bypass, C.S.E.B., check to sharda chowk to murarka market(Murarka petrol pump) righl side of power house Road include Dindayal market, Hiranand Market, Darri road and whole area of Pali Tehsil and the area of Kataghora Nagar panchayat katghora. Revenue Tehsil, rural area of katghora Deepika, Geora, chhuri, Gopalpur, Jatgapasan, Atmanagar, Machadoli, not include, Whole rural area of Katc:ihora revenue Tehsil -------~--------------- Bilaspur Bilaspur Korba .... 25

26.

27. Commercial Tax officer Commercial Tax Officer Commercial Tax Officer Kusmunda, Surakachhau, Bankimongara. NTPC, Oarri, Jammupali, whole area of Podiuprada revenue Tehsil. Korba The area of Korba revenue Tehsil of saradvihar - circle-lJ-1-chowk- to- murarba market left side of power house include ln s.s.plaza and Abhinandan complex, railway station to main road sitamai, murarba market raniroad puranibasti, old Bus stand, Sarvamngla road, mission road, mudapar budhuwari bazaar ITI Rampur, Balco, Korba Industrial area, Rampur balco, Niharika road to ghantaghar chowk m.p.Nagar, ravishankar shukla nagar, R.P. nagar, Nehru nagar, Kasabadi urga, Patade, Saragbundiya madwaranl Kothare and The whole rural area of Korba Tehsil, Rural area of Katghora revenue Tehsil Kusmunda, Surakachhar bankimongura, N.T.P.C. darri, Jamnipali area and whole area of Kartala revenue Tehsil. Beside this rest of the area of Korba revenue district which does not comes under anv other side. Raigarh The area of Rajiv Nagar Dhangardipa, Circle -1 Rawabhatha, Ambedkar Nagar, Jagatpur, Indira Nagar, Kumhar Para, Richapara, Mjldhuban para, Bag talab, Jogidipa, Ramgudipara, Bahidarpara, Danipara. Bidapara, Jaya Singh Talab Goshala para Baikunthpara, Oaroga para, Diwan para, Sattigudi chowk, Station para, Pathik Hotel, Sadar Handi chowk, Kargil chowk Ganesh talab, Gandhi ganj, Ram Niwas chowk, Sanjay Complex, Gandhi chowk, Nirmal Lodge Dharamsala, petrol pump, SBI Main Branch, Basant mala chowk. The entire Saranggarh tehsil, Bhupdevganj Subhash chowk, Gurudwara, Hatri chowk, Mandir chowk, ltwari Bazar, k.g. Hospital, SBI, Agriculture Branch, Sonarpara, Junagarh para, Sahid chowk, Keli vihar, Sandiya Building, .9opi Talkies, CSEB Kiel Bridge, Railway banglow para, Budimai Ward, entire rurel area of Raigarh .tehsil. Raigarh Circle-II The area of Ward No.24 to Ward No. 38 of Nagar Palika Nigam Raigarh, which includes the area of Bedula, North Chakradhar Nagar, · Sindhi Colony, Stadium, Kaserpara, Polytechnlque Collage, -Vinoba nagar, South Chakradhar nagar, Chhote Atarmuda, Panjari Plant, Jelpara, Bajinpali, Maharpara, Jute Mill Ward, Oipapara, Jhopadi Para, Mitthmuda, Rcijlv nagar, Nawapara, Dewarpara, Gharghoda and entire area of Dharamjaigarh Tehsil, entire area of Jashpur revenue district, and kharsiya revenue tehsil Beside this rest of the area of Raigarh revenue district korba circle-I I which does not comes under any other side, Korba Ra.garh Commercial Tax Officer Rf · --Commercial T ax Officer

30. Commercial Tax Officer Janjgir Champa Circle The Whole area of revenue district of Janjgir Janjgir Champa Champa. · . . : he.--:Wh9l_e· arec1 of revenue .district of Surguja, · Circle · -. 'The ·whole ··area -of"reven·ue district of Surajpur and (Ambikapur) The whole area of Revenue District Balrampur. Ambikapur Korea The Whole area of revenue district of Korea Manendragarh

2. This notification shall be effective w.e.f 01-06-2012. By order and i~ ~~ame of the Governor of~tisagar~ r:exa~ J..,Joint Secretary - 1 - NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky; nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 29-05-2012 Øekad ,Q&10&14@2012@okd@ikap ¼ 30 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] vFkkZr~%& Lka'kks/ku mDr fu;eksa esa]& ¼1½ fu;e 8 ds mi&fu;e ¼5½ esa] 'kCn ,oa vad **O;kikjh iz:Ik 6 esa fooj.k bysDVªkfud i)fr ls vk;qDr }kjk izkf/kd`r izek.khdrkZ izkf/kdkjh }kjk tkjh mlds vadh; gLrk{kj dj Qkby dj ldrk gSA daiuh vf/kfu;e] 1956 ds v/khu xfBr ,oa iath;r daiuh }kjk fooj.k bysDVªkfud i)fr ls vfuok;Zr% QkbZy fd;k tk,xk** ds LFkku ij 'kCn ,oa vad **O;kikjh iz:Ik 6 esa bysDVªkfud Ik)fr ls fooj.k Qkby djsxk** izfrLFkkfir fd;k tk;sA ¼2½ fu;e 8 ds mi&fu;e ¼10½ esa] 'kCn ,oa vad **O;kikjh iz:Ik 7 esa fooj.k bysDVªkfud i)fr ls vk;qDr }kjk izkf/kd`r izek.khdrkZ izkf/kdkjh }kjk tkjh mlds vadh; gLrk{kj dj Qkby dj ldrk gSA daiuh vf/kfu;e] 1956 ds v/khu xfBr ,oa iath;r daiuh }kjk fooj.k bysDVªkfud i)fr ls vfuok;Zr% QkbZy fd;k tk,xk** ds LFkku ij 'kCn ,oa vad **O;kikjh izk:Ik 7 esa bysDVªkfud i)fr ls fooj.k Qkby djsxk** izfrLFkkfir fd;k tk;sA ¼3½ fu;e 20 ds mi&fu;e ¼2½ ds [kaM ¼d½ esa] 'kCn ,oa vad **O;kikjh izk:i&17 esa fooj.kh bysDVªkfud i)fr ls vk;qDRk }kjk izkf/kd`r izek.khdrkZ izkf/kdkjh }kjk tkjh mlds vadh; gLrk{kj dj Qkby dj ldrk gSA dEiuh vf/kfu;e] 1956 ds v/khu xfBr ,oa iath;r dEiuh }kjk fooj.k bysDVªkfud i)fr ls vfuok;Zr% QkbZy dh tk,xh** ds LFkku ij] 'kCn ,oa vad **O;kikjh izk:i&17 esa bysDVªkfud i)fr ls fooj.kh Qkby djsxk** izfrLFkkfir fd;k tk;sA ¼4½ fu;e 20 ds mi&fu;e ¼2½ ds [kaM ¼x½ dk yksi fd;k tk;sA ¼5½ fu;e 35 ds mi&fu;e ¼2½ ds [kaM ¼d½ ds mi&[kaM ¼,d½ esa] 'kCn **iUnzg gtkj :i;s** ,oa **lkB gtkj :i;s** ds LFkku ij dze'k% 'kCn **ipkl gtkj :i;s** ,oa **nks yk[k :i;s** izfrLFkkfir fd;k tk;sA ¼6½ fu;e 36 ds mi&fu;e ¼7½ esa] 'kCn **ikap yk[k :i;s** ds LFkku ij] 'kCn **nks yk[k :i;s** izfrLFkkfir fd;k tk;sA fujarj -----------2--- - 2 - &2& ¼7½ v/;k;&7 esa] fu;e 47 ds LFkku ij] fuEufyf[kr izfrLFkkfir fd;k tk;s] vFkkZr~%& **47- bysDVàkfud i)fr ls izfrnk; dk Hkqxrku tc fdlh jde ds izfrnk; dk funs'k fd;k tkus okyk dksbZ vkns'k] fdlh dj fu/kkZjd vf/kdkjh }kjk fn;k x;k gS] rks og mDr jkf'k ds izfrnk; Hkqxrku gsrq iz:i 47 esa vkgj.k ,oa laforj.k vf/kdkjh dks vkns'k tkjh djsxk rFkk ,slk vkgj.k ,oa laforj.k vf/kdkjh O;kikjh dks Hkqxrku djus ds fy, mDr bysDVªkfud i)fr ls dks"kky; vf/kdkjh dks izsf"kr djsxkA dks’kky; vf/kdkjh ,slh jkf'k dk Hkqxrku O;kikjh dks bysDVàkfud i)fr ls djsxkA ijUrq dj fu/kkZjd vf/kdkjh ,slh jde ds fy;s tks fdlh ,slh jde dh dVkSrh djus ds i'pkr 'ks"k jg xbZ gks] ftlds laca/k esa /kkjk 25 dh mi&/kkjk ¼5½ ds v/khu] dksbZ uksfVl tkjh fd;k x;k gS ;k ftldk lek;kstu fu;e 48 ds v/khu fd;k tkuk gS] iz:i 47 esa O;kikjh dks izfrnk; Hkqxrku vkns'k tkjh djsxk rFkk vkgj.k ,oa laforj.k vf/kdkjh dks izsf"kr djsxkA** ¼8½ v/;k;&7 esa] fu;e 48 ds LFkku ij] fuEufyf[kr izfrLFkkfir fd;k tk;s] vFkkZr~%& **48% bysDVàkfud i)fr ls izfrnk; dk lek;kstu ¼1½ dj fu/kkZjd vf/kdkjh] izfrnk; ;ksX; jkf'k ds lek;kstu ds fy;s izfrnk; Lohd`r fd;s tkus dh rkjh[k ls vkxkeh fdlh vof/k dh fooj.kh vFkok foojf.k;ksa ds vuqlkj ns; dj dh jkf'k ds fy, iz:i 48 esa izfrnk; lek;kstu vkns'k tkjh dj ldsxk rFkk vkgj.k ,oa laforj.k vf/kdkjh dks Hkstsxk] tks bls bysDVªkfud i)fr ls dks"kky; vf/kdkjh dks izsf"kr djsxkA ¼2½ ;fn izfrnk; eatwj djus ds fy;s l'kDr izkf/kdkjh }kjk /kkjk 39 dh mi&/kkjk ¼4½ ds vUrxZr] vf/kfu;e ;k fujflr vf/kfu;e vFkok dsUnzh; fodz; dj vf/kfu;e] 1956 ¼lu~ 1956 dk la- 74½ vFkok NRrhlx<+ LFkkuh; {ks= esa eky ds izos'k ij dj vf/kfu;e] 1976 ¼dz- 52 lu~ 1976½ ds v/khu 'kks?; dj] 'kkfLr] C;kt vFkok dksbZ vU; jkf'k vFkok mlds fdlh Hkkx dh olwyh ds laca/k esa izfrnk; ;ksX; jde vFkok mlds fdlh Hkkx dks mi;ksftr djuk visf{kr gks] rks og ,slh jde ds laca/k esa ,d izfrnk; lek;kstu vkns'k tkjh djsxk rFkk bls vkgj.k ,oa laforj.k vf/kdkjh dks Hkstsxk] tks bls bysDVªkfud i)fr ls dks"kky; vf/kdkjh dks izsf"kr djsxkA** ¼9½ v/;k;&7 esa] fu;e 49 ds LFkku ij] fuEufyf[kr izfrLFkkfir fd;k tk;s] vFkkZr~%& **49- bysDVkàfud i}fr ls ns; dj ds fo:) izfrnk; dk lek;kstu fu;e 48 ds v/khu fdlh fooj.kh ds vuqlkj lek;kstu gsrq ns; dj ds Hkqxrku ds fdlh nkos ds leFkZu esa] O;kikjh izfrnk; lek;kstu vkns'k dh ,d izfr] vf/kfu;e ds v/khu vFkok dsUnzh; fodz; dj vf/kfu;e] 1956 ¼lu~ 1956 dk la- 74½ vFkok NRrlhx<+ LFkkuh; {ks= esa eky ds izos'k ij dj vf/kfu;e] 1976 ¼dz- 52 lu~ 1976½ ds v/khu mlds }kjk izLrqr dh tkus okyh fooj.kh ds lkFk layXu djsxk** fujarj ----------3--- - 3 - &3& ¼10½ fu;e 50 dk yksi fd;k tk;sA ¼11½ v/;k;&7 esa] fu;e 52 ds LFkku ij fuEufyf[kr izfrLFkkfir fd;k tk;s] vFkkZr~%& **52- C;kt Hkqxrku vkns'k tgka foyafcr izfrnk;ksa ij C;kt ds Hkqxrku ds fy;s fu;e 51 ds v/khu vkns'k fn;k x;k gks] ogka Lohd`frdrkZ izkf/kdkjh O;kikjh dks iz:i&49 esa C;kt Hkqxrku vkns'k tkjh djsxk rFkk vkgj.k ,oa laforj.k vf/kdkjh dks Hkstsxk tks bls bysDVªkfud i)fr ls dks"kky; vf/kdkjh dks izsf"kr djsxkA dks’kky; vf/kdkjh O;kikjh dks ,slh jkf'k dk Hkqxrku bysDVàkfud i)fr ls djsxkA** ¼12½ iz:Ik 47 ds LFkku ij] fuEufyf[kr izfrLFkkfir fd;k tk;s] vFkkZr~%& **iz:i 47 ¼fu;e 47 nsf[k;s½ izfrnk; Hkqxrku vkns'k :i;s---------------------------- ¼'kCnksa esa½ :i;s-------------------------------------------------------- ls de Ogkmpj dzekad -------------------- fnukad -------------------------------- ¼dsoy dks"kky; ds mi;ksx ds fy;s½ izfr] dks"kky;@mi&dks"kky; vf/kdkjh ------------------------------------------------------- 1- izfrnk; ¼okilh½ :i;s -------------------------------------------- ¼'kCnksa esa½ :i;s ---------------------------------------------------------- Jh@esllZ-------------------------------------------------------------- jftLVªhdj.k izek.ki= dzekad ¼fVu½ ----------------------------------- ds i{k esa] NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 dh /kkjk 39 ds varxZr --------------- en esa Lohd`r dh xbZ gSA 2- Jh@esllZ-------------------------------------- dks mijksDr mYysf[kr jkf'k izfrnk; ¼okilh½ iwoZ esa ugha fd;k x;k gSA 3- mDr O;kikjh ls lacaf/kr lqlaxr vfHkys[k esa lE;d :i ls izfrnk; vkns'k dh izfof"V esjs gLrk{kj ls dh tk pqdh gSA 4- d`i;k Jh@esllZ ------------------------------------------------------- dks jkf'k :i;s -----------------------------¼'kCnksa esa½ :i;s -----------------------------O;kikjh ds cSad ------------------ 'kk[kk -------------------- 'kk[kk dksM -------------------- ds [kkrk dzekad ---------------------- esa bysDVàkfud i)fr ls Hkqxrku dhft;s rFkk 'kh"kZ ------------------------------------------esa ukes fyf[k;sA eqnzk rkjh[k------------------- gLrk{kj ----------------------- LFkku ---------------- inuke---------------------------- -----------------------------------------------:i;s ek= Hkqxrku djsa** fujarj -----------4--- - 4 - &4& ¼13½ iz:Ik 48 ds LFkku ij] fuEufyf[kr izfrLFkkfir fd;k tk;s] vFkkZr~%& **iz:i 48 ¼fu;e 48¼1½ nsf[k;s½ okilh lek;kstu vkns'k :i;s-----------------------------------¼'kCnksa esa½ ---------------------------------------------------------- ls de Ogkmpj dzekad -------------------- fnukad ----------------------------- ¼dsoy dks"kky;@mi&dks"kky; ds mi;ksx ds fy;s½ izfr] dks"kky;@mi&dks"kky; vf/kdkjh ------------------------------------------------------- 1- izfrnk; ¼okilh½ :Ik;s --------------------------------- ¼'kCnksa esa½ :Ik;s ----------------------------------------------------------------------- Jh@esllZ ---------------------------------------------------------------- /kkfjr jftLVªhdj.k izek.k i= dzekad ¼fVu½ ------------------ ---------------ds i{k esa] NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 dh /kkjk 39 ds v/khu--------------------------- en esa Lohd`r dh xbZ gSA 2- Jh@esllZ ---------------------------------------------------- dks mijksDr mfYyf[kr jkf'k dk izfrnk; ¼okilh½ iwoZ esa ugha fd;k x;k gSA 3- mDr O;kikjh ls lacaf/kr lqlaxr vfHkys[k esa lE;d~ :i ls izfrnk; vkns'k dh izfof"V esjs gLrk{kj ls dh tk pqdh gSA 4- NRRkhlx<+ ewY; loaf/kZr dj vf/kfu;e@dsUnzh; fodz; dj vf/kfu;e@NRRkhlx<+ LFkkuh; {ks= esa eky ds izos'k ij dj vf/kfu;e ds v/khu eq[;'kh"kZ ------------------------------rkjh[k ---------------------- ls ------------ ---------------------- rd dh dkykof/k ds fy, O;kikjh ls 'kks/; :i;s ---------------------------- dh jkf'k ds laca/k esa izfrnk; dh jkf'k lek;ksftr dh tkrh gSA 5- vr,o] d`i;k :i;s -----------------------------------------------¼'kCnksa esa½ :i;s ------------------------------------------- dh mDr jkf'k 'kh"kZ ------------------------------- esa ukes fyf[k;s vkSj mDr jkf'k dks] 'kh"kZ ---------------------------------------esa tek dhft;ssA eqnzk rkjh[k--------------------- gLrk{kj --------------------------------- inuke------------------------------------- izfrfyfi ------------------------------------------------------------------------------------ dks vxzsf"kr gLrk{kj ---------------------------------------- inuke ----------------------------------------- ¼dsoy dks"kky;@mi&dks"kky; ds mi;ksx ds fy;s½ ¼dks"kky;@mi&dks"kky; }kjk izfrnk; lek;kstu vkns'k tkjh djus okys vf/kdkjh dks okil fd;k tkukA fujarj ---------- 5--- - 5 - &5& izfr] okf.kfT;d dj vf/kdkjh@ lgk;d okf.kfT;d dj vf/kdkjh] -------------------------------------------------------------- vkids izfrnk; lek;kstu vkns'k dzekad ---------------------- rkjh[k --------------------------- ds vuqlj.k esa] mlesa nf'kZr jhfr esa --------------------------------- dks jkf'k :i;s ------------------------ ¼'kCnksa esa½ :i;s ----------------------------- ------------ lek;ksftr dj fn;k gSA gLrk{kj----------------------------------------------------------------- dks"kky;@mi&dks"kky; vf/kdkjh---------------** ¼14½ iz:Ik 49 ds LFkku ij fuEufyf[kr izfrLFkkfir fd;k tk;s] vFkkZr~%& **iz:i&49 ¼fu;e 52 nsf[k;s½ C;kt Hkqxrku vkns'k :i;s --------------------------------------- ¼'kCnksa esa½ :i;s --------------------------------------------------------------- ls de Ogkmpj dzekad -------------------- fnukad -------------------------- ¼dsoy dks"kky; ds mi;ksx ds fy;s½ ¼tkjh fd, tkus dh rkjh[k ls rhu ekg ds Hkhrj 'kkldh; dks"kky; esa ns;½ izfr] dks"kky;@mi&dks"kky; vf/kdkjh] -------------------------------------------------------------------------------- 1- Jh@esllZ ------------------------------------------------------------------------- ftldk jftLVªhdj.k izek.k&i= dzekad ¼fVu½ ---------------------------------- gS] ds dj fu/kkZj.k vfHkys[k ds lUnHkZ esa -------------------------- ls -------------------------- rd dh dkykof/k ds fy, :i;s---------------------------- dh jkf'k ----------------------- esa izfrnk; ¼okil½ fd;k tkuk visf{kr gS@FkhA 2- mDr izfrnk; ¼okilh½ ds Hkqxrku esa -------------------------dkykof/k dh nsjh gqbZ gS] vkSj O;kikjh NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 dh /kkjk 39¼5½ ds v/khu --------------------- izfr'kr izfro"kZ dh nj ls :i;s -------------------- C;kt dk gdnkj gSA 3- foyafcr izfrnk; ¼okilh½ ij C;kt ds :i esa jkf'k --------------------------- :i;s dh Lohd`r dh tkrh gSA 4- C;kt ds Hkqxrku ds fy, iwoZ esa dksbZ Hkh vkns'k ugha fn;k x;k gS vkSj ;g fd C;kt ds Hkqxrku ds fy, bl vkns'k ds ewy vfHkys[k esa esjs gLrk{kj ls izfof"V dj nh xbZ gSA fujarj ----------6--- - 6 - &6& 5- d`i;k -------------------------------------------------------------------------------------------- dks jkf'k :i;s ------------------------------------------ ¼'kCnksa esa½ :i;s O;kikjh ds cSad -------------------- 'kk[kk -------------------- 'kk[kk dksM ------------------ ds [kkrk dzekad ---------------------- esa bysDVàkfud i)fr }kjk Hkqxrku dhft;s rFkk bls 'kh"kZ ----------------------------esa ukes fyf[k;sA Ekqnzk rkjh[k --------------------- gLrk{kj ----------------------------- LFkku ----------------------- inuke ------------------------------- -------------------- :i;s ek= dk Hkqxrku djsa** &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼tsfo;j frXxk½ la;qDr lfpo jk;iqj] fnukad 29-05-2012 Øekad ,Q&10&14@2012@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&14@2012@okd@ikap ¼ 30 ½]fnukad 29-05-2012 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 - 7 - Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 29-05-2012 No. F-10-14 /2012/CT/V ( 30 ) - 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 sub-rule (5) of rule 8; for the words and figure “A dealer may file statement in form 6 electronically affixing his digital signature issued by certifying authority authorized by the Commissioner. A company formed and registered under the Companies Act, 1956 shall compulsorily file the statement electronically.” the words and figure “A dealer shall file the statement in form 6 electronically.” shall be substituted.

(2) In sub-rule (10) of rule 8; for the words and figure “A dealer may file statement in form 7 electronically affixing his digital signature issued by certifying authority authorized by the Commissioner. A company formed and registered under The Companies Act, 1956 shall compulsorily file the statement electronically.” the words and figure “A dealer shall file the statement in form 7 electronically.” shall be substituted.

(3) In clause (a) of sub-rule (2) of rule 20, for the words and figures “A dealer may file return in form 17 electronically affixing his digital signature issued by certifying authority authorised by the Commissioner. A company formed and registered under The Companies Act, 1956 shall compulsorily file the return electronically” the words and figure “A dealer shall file the return in Form 17 electronically:” shall be substituted.

(4) Clause (c) of sub-rule (2) of rule 20 shall be omitted.

(5) In sub-clause (i) of clause (a) of sub-rule (2) of rule 35, for the words “rupees fifteen thousand” and “rupees sixty thousand” the words “rupees fifty thousand” and “rupees two lac” shall be substituted, respectively. Contd. .......2.. - 8 - -2-

(6) In sub-rule (7) of rule 36, for the words “rupees five lacs” the words “rupees two lac” shall be substituted.

(7) In Chapter-VII, for the rule 47, the following shall be substituted, namely:- “47. Payment of refund electronically When an order directing the refund of any amount has been made by an assessing officer, he shall issue the order for refund of payment in Form 47 of the said amount to the drawing and disbursing officer and such drawing and disbursing officer shall send the same electronically to the treasury officer for payment to the dealer. The treasury officer shall make payment of such amount to the dealer electronically.

Provided that the assessing officer shall issue to the dealer a refund payment order in Form 47 for such amount as may remain after deduction an amount in respect of which a notice under sub-section (5) of section 25 has been issued or which has to be adjusted under rule 48 and sent to the drawing and disbursing officer.”

(8) In Chapter-VII, for the rule 48, the following shall be substituted, namely:- “48. Adjustment of refund electronically

(1) The Assessing Officer may issue a refund adjustment order in Form 48 for adjustment of the refundable amount towards the amount of tax payable according to the return or returns for any period following the date on which the refund is sanctioned and send to the drawing and disbursing officer who shall send it to the treasury officer electronically.

(2) If the authority empowered to grant a refund is required under subsection (4) of section 39 to apply the refundable amount or part thereof towards the recovery of tax, penalty, interest or any other amount or part thereof due under the Act or the repealed Act or the Central Sales Tax Act, 1956 (No. 74 of 1956) or Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) it shall issue a refund adjustment order in respect of such amount and shall send it to the drawing and disbursing officer who shall send it to the treasury officer electronically.” Contd. ........3.. - 9 - -3-

(9) In ChapterVII, for the rule 49, the following shall be substituted, namely:- “49. Adjustment of refund against the payable tax electronically In support of any claim for payment of tax payable according to any return by adjustment under rule 48, the dealer shall attach a copy of the refund adjustment order to such return to be furnished by him under the Act or under the Central Sales Tax Act, 1956 (No. 74 of 1956) or Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976).”

(10) Rule 50 shall be omitted.

(11) In Chapter-VII, for the rule 52, the following shall be substituted, namely:- “52. Interest payment order- Where an order for the payment of interest on delayed refund under rule 51 has been made, the sanctioning authority shall issue to the dealer an interest payment order in Form 49 and send to the drawing and disbursing officer who will send it to the treasury officer electronically. The treasury officer shall make payment of such amount electronically to the dealer.”

(12) For Form 47, the following shall be substituted, namely:- “FORM 47 (See Rule 47) Refund payment order (Under Rs. …….…………. (in words) Rupees ………..........…………….. Voucher No. ........... Date .................. (for use in treasury only) To, The Treasury /Sub-Treasury Officer ………………………………….…

1. A refund of Rs. …...............in words) Rs. ..........……..…….......… has been sanctioned in favour of Shri/M/s. ........…................................................……… Registration Certificate No. (Tin) ………......................... under section 39 of the Chhattisgarh Value Added Tax Act, 2005 on account of ………................ Contd. ........4.. - 10 - -4-

2. No refund of the amount mentioned above has previously been granted to Shri/M/s. ..........................................................................................................

3. Entry of the order of refund has been duly made in the relevant record pertaining to the said dealer under my signature.

4. Please pay to Shri / M/s. ....…....................…………………… the sum of Rs. …….……..........……Rupees………........................ (in words) electronically and credit the dealer’s account no. ……………. bank …………branch ……………… branch code …………..….. and debit to the head …..........… Seal Date …………………. Signature………….…… Place …………………. Designation……………. Pay Rs………………………………………only”

(13) For Form 48, the following shall be substituted, namely:- “FORM 48 [see rule 48(1)] Refund Adjustment Order Under rupees____________ (in words) rupees__________________________ Voucher No.________ Date ___________ To, The Treasury/ Sub-Treasury Officer, ______________ l. A refund of Rs. ___________ (in words)_________________________ is sectioned under section 39 of the Chhattisgarh Value Added Tax Act, 2005 in favour of Shri/ M/s. _________________________ holding Registration Certificate No. (Tin) __________________ on account of ___________ .

2. No refund of the amount mentioned above has previously been granted to Shri/M/s. __________________________________________________.

3. Entry of the order of the refund has been duly made in the relevant record pertaining to the said dealer under my signature. Contd. ........5.. - 11 - -5-

4. The amount of refund is adjusted towards the amount of Rs.___________ due to the dealer under Chhattisgarh Value Added Tax Act/Central Sales Tax Act/Chhattisgarh Sthaniyam Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam major head _____________ pertaining to the period from ____________ to ____________________ .

5. Please therefore, debit the said sum of Rs._____________ (in words) ______________________________ to the head ______________ and credit the said sum to the head _________________________ . Seal Signature ________________ Date _________ Designation ______________ Copy forwarded to _______________________________ Signature ________________ Designation ______________ _____________________________________________________________________ (For use in the treasury/sub-treasury) (To be returned by the treasury/sub-treasury to the officer issuing the refund adjustment order) To, The Commercial Tax Officer/ Assistant Commissioner of Commercial Tax ___________________________________ In pursuance of your refund adjustment order no. ___________ dated _________ the sum of Rs.___________ (in words) ____________ has been adjusted in the manner indicated therein on ____________ Signature ____________________ Treasury/sub-treasury officer_________________” Contd. ........6.. - 12 - -6-

(14) For Form 49, the following shall be substituted, namely:- “Form 49 (See Rule 52) Interest payment order (Under Rs.________________ (in words) Rupees ___________________________ Voucher No.______ Date ___________ (for use in treasury only) (Payable at the Government Treasury within three months of the date of issue) To, The Treasury /Sub-Treasury Officer ………………………………….…

1. With reference to the assessment record of …………….. bearing registration certificate No. (Tin) …………… for the period from ……………… to ………………….. an amount of Rs. ……………………… was required to be refunded to ………………….

2. The payment of the said refund was delayed by a period of …………. and the dealer is entitled to an interest of Rs. ……………….. at the rate of .......... percent per annum under section 39(5) of the Chhattisgarh Value Added Tax Act, 2005.

3. A sum of Rs. ………..................................... is sanctioned as the interest on the delayed refund.

4. No order for the payment of interest has previously been granted and that this order for payment of interest has been entered in the original record under my signature.

5. Please pay to ……...……......…… the sum of Rs. ……......………. (in figure) …………................……(in words) electronically and credit the dealer’s account no. ……………... bank ….....……… branch ……..……....…. branch code …………. and debit it to the head …… …………………......…… Seal Date ……………... Signature ……....………… Place ……………… Designation……….....…… Pay Rs……………………………only” __________________________________________________________________ By order and in the name of the Governor of Chhattisgarh (Xavier Tigga) Joint Secretary 44(AB) 0 ctfl ti ·'I ~ ~ II ti "1 c.11 fi) I ft-lief> cf>x fcl·J-11.1 I 1-t ?I I cl ll G@> <t> ~ Io I fti~ 1l<A", '{Ill 9,'{ 3TfmLTFn ~ , R.=ii¢ 19.06.2012 ~ ~-10 / 25 / 2012 / qfcp / -qf=q ( 31 ) - 8irn°1fPI~ ~ ~ cpx ~ , 2005 (~ 2 ~ 2005) ct,- tITTT 15-"& ct,- BqtITTT (1) cl5 m (<TT) ~ ~ !;!lfckp-1' i cf)1" ~ ll ~ ~ ~ fF!¢1x ~ ~ , ~ ~ ~ oljf[-ql cl5 ~ (2) ll Fc1~~tc &1141R~' j cl5 crTf cf)l", ~ (3) ll fc)~~tc crif cl5 fuir, ~ (4) ll 7l~lfc1~~tc ~ q5 mcfcTR ~ ~ q5 RP?-11..-cJ?-1.--i "ff ~1xt-q"1 q5 ~ (5) ll Fc1~~tc w~ Timm cl5 3l~ ~ ~ R.=ii¢ 01 .12.2011 "ff 31 .08.2012 Ticn ~ ~ cITTctt %, <1m:- 3l. cp_

(1) -r-r----'r\-~(2)

1. 8irn"lfPI~ ~ ~ cpx ~' 2005 ct,- ~jf[-q"l-2 cl5 1,flT-3 cl5 ~j¢'-li¢ 5 llcrfurTI~ll &lclfll"-1 ffl ~ &lclflllll cf)1" 1:9'1-scpx_ ~ c:j\Jl"lcftci &1141fl , f\Jlfl$7 ~ cfWfcp ~ fucJKl ~ ~o 40 ~ "ff cpi=r %

2. 8irnlflll~ ~ ~ cpx ~ ' 2005 ct,- ~jfl-ql-2 cl5 1WT-3 cl5 ~j¢'-li¢ 5 ll crfurTI ~ ll &lclfll"-1 ffl ~ &1 cl fl I lll cf)1" \:P 1-S cp x, ~ q5 ~ 4\Jl"lcfl~ &1141fl, Rn fl $7 ~ cfWfcp ~ fucJKl ~ ~o 10 ~ "ff cpi=r %1

(3) Fc1 rn1 "-1 crif 2008-09 Fc1rn1?-1 crif 2009-10 ~ 2010-11

(4) tITTT 21 ct, BqtITTT (2) cl5 m(~),

(zj) ~ (cfR) Tim~ 20(2)(cfJ) tITTT 1 9 ct, BqtITTT ( 1) cl5 m (-T), tITTT 21 ct,- BqtITTT

(2) q5 m (~), (zj) ~ (cfR) Tim ~ 20(2)(cfJ) Tim tITTT 4 1 ct, BqtITTT (2)

(5) ~ ~ (2) ll Fc1~~tc &1141 fl tITTT 1 9 ct,- BqtITTT ( 1 ) cl5 m ("&) ll ~ ~-18 cl5 3fjxlR ~ xTfu Tim ~ , ~ ~ "ITT, :fRlR cpx ~ % Tim~~ R.=ii¢ 31 .08.2012 Ticn ~ cpx ~ % I ~ ~ (2) ll Fc1~~tc &1141 fl tITTT 1 9 ct,- BqtITTT ( 1 ) cl5 m ("&) ll frrmful ~-18 cl5 3fjxlR ~ xTfu Tim ~, ~ ~ "ITT, :fRlR cpx ~ % Tim ~ crffercp fucJKl ~ crif 2009-1 o ll ~o 40 ~ Tim crif 2010-11 ll ~o 60 ~ "ff ~ ITT "CR ~ ~ cl5 x=rr~ 3WTcR ~ ' 1961 ct,- tITTT q5 ~ ~ ct, \JlR cfTfil 3nfuc ~ ct,- mTI R.=ii¢ 31 .08.2012 Ticn ~ cpx ~%1

3. 8im"lfPI¢ ~ ~ Fclm"lll qt:f cITT ~. 2005 2009-10 ~ ~jf[<-11-2 * ~ 1WT-3 cB" ~j<P'-li45 5 2010-11 llcrfum~ll clJqfilll ~ ~ ell q fi I £!0 1 cf)l" tP '1 -s cp '<, ~ * 3RfTRf 4\JJ"lcfll:1 cll 14 l{l, ~fi$7 ~ ~ ~ fctcITTr ~ ~o 10 ~ "ll"T ~ ~%1 --2-- tITTT 21 ~ Bq£:ITTT (2) *~ (~), (zj") ~ ~ ~ (2) ll fcl~R:tc clll41{l tITTT 19 ~ Bq£:ITTT (1) cB" ~ (&) ll frrmfuf ~-18 * ~ ~ ~ TI~ ~. ~ ~ "ITT, 'TTTIR cITT ~ % TI~ ~ ~ cB" x=lT~ 'c9.ll. ~ ~ cITT ~ . 2006 cB" ~ 53 * Bq-~ (1) ll frrmfuf ~-5o ll 3nfuc ~ ~.=ti45 31 .08.2012 TicfJ ~ cITT ~%I (cfR) TI~ ~ 20(2)(cfJ) 8imlfiJI¢ cB" xl"ll4lc1 cB" ~ if TI~ 3-11 ~~I ljfi I{ ~ . ~.=ti45 19.06.2012 ~ ~-10/25 /2012/cfTcn/-qfq-~ cB" ~ cB" ~ji'U~ 348 cB" ~ (3) cB" 3ljfix 0 1 ll, ~ fcrwr ~ ~ ~ ~-10/ 25/2012/cfTcn/-qrq( 31 ), ~.=ti45 19.06.2012 cfJT ~ ~ xl"ll4lc1 cB" ~ if, ~ m \.1451~1<1 fcn<TT \JJTdT % I 8imifiJI¢ cB" xl"ll4lc1 cB" ~ if TI~ ~l~~lljfilx, Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 19-06-2012 No. F-10/ 25 /2012/CT/V ( 31 ) – 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, from 01-12-2011 to 31-08- 2012, 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, whose annual turnover is less than Rs. 40 lac, except dealer who deals in goods specified in S.No. 5 of part-III of Schedule-II under the Chhattisgarh Value Added Tax Act, 2005 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 31-08-2012.

2. 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 2009-10 and 2010- 11 Clause (c) of sub-section (1) of section 19, 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 upto 31-08-2012 along with audit report required under section 44(AB) of Income Tax Act, 1961 if his annual turnover exceeds Rs. 40 lacs in the year 2009-10 and Rs. 60 lacs in the year 2010-11. --2--

3. 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-III of Schedule-II Financial year 2009-10 and 2010- 11 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 31-08-2012 along with audit report in Form-50 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 0 ctfl ti ·'I ~ ~ II ti "1 c.11 fi) I ft-lief> cf>x fcl·J-11.1 I 1-t ?I I cl ll G@> <t> ~ Io I fti~ 1l<A", '{Ill 9,'{ 3TfmLTFn ~ , R.=ii¢ 19.06.2012 ~ ~-10/25 /2012/cffcp/-qf=q ( 32 ) - 8irn°1fPI~ ~ ~ cpx ~ , 2005 (~ 2 ~ 2005) ct,- tITTT 15-"& ct,- BqtITTT (1) q5 m (<TT) m ~ !;!1fckp-1'i cf)1" ~ ll ~ ~ ~ fF!¢1x ~ m, ~ ~ ~ oljxf-q1 q5 ~ (1) ll Fc1~~tc fi<ll=ll ~, ~ (2) ll Fc1~~tc ~ cl5 m, ~ (3) ll Fc1~~tc w-£R Tim ~ cl5 3l~ ~ ~ R.=ii¢ 01 .12.2011 ~ 31 .08.2012 cfcp ~ ~ cITTc1T t, <lm:- fi<l+l~~~~ qlf

(1) (2) fi<l+l 20(2)("&) cl5 Fc1rn1<1 cTlf 3ltfR fclfucf ~-18 2008-09, cpl 1fl1T-ll 2009-10 ~ 2010-11 3f!~-=ctl w-£R Tim~

(3) ~ 1fl1T-ll ct,- \JJl.--j¢1fl :- (cfJ) 3ljxf-q1-1 ll Fc1 ~ ~tc +TTC1 <ll ~ m ¢xj® l=fTcYf <lT ("&) 3ljxf-q1-2 cl5 1fl1T-3 cl5 ~j¢'-li¢ 1 ~ 2 ll Fc1 ~ ~ tc +TTC1, <ll

(ll) ~ ~ ~ 1Tx ~, q5 8irnlfPI~ ~ ll cfi<l <ll ~ ~ ~"ITTI 8irnlfPI~ cl5 xl"<14lc1 cl5 ~ ~ Tim 011~!;/lljfllx, (\iff<m iaTIIT) "fl~<lu ~ ~, R.=ii¢ 19.06.2012 ~ ~-10/ 25 /2012/cffcp/-qf=q-~ cl5 ~ cl5 ~ji'U~ 348 cl5 ~ (3) cl5 31jt1x 0 1 ll, ~ fclwr ct,-~ ~ ~-10/25 /2012/cffcp/-qt=q( 32 ), R.=ii¢ 19.06.2012 cpl ~ ~ x1"<1q1c1 q5 ~ ~, ~ m \.lcp1~1a -Rnm \JJTdT t I 8irnif1JI~ cl5 xl"<14lc1 cB" ~ ~ Tim ~l~!;/lljfll{ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 19-06-2012 No. F-10/ 25 /2012/CT/V ( 32 ) – 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, from the rules as specified in column (1) of the Schedule below, for the year as specified in column (2), subject to the restrictions and conditions specified in column (3) from 01-12-2011 to 31-08-2012, namely:-

SCHEDULE Rule from which exemption is granted Year Restrictions and conditions.

(1) (2) (3) Part-C of Form-18 prescribed under rule 20(2)b) Financial year 2008-09, 2009-10 and 2010-11 When the information of part-C is related with purchase or sale within Chhattisgarh State, of:-

(a) Goods specified in Schedule-I or goods exempted by notification, or

(b) Goods specified in S.No. 1 & 2 of part-III of Scheudle-2, or

(c) Medicine at maximum retail price. By order and in the name of the Governor of Chhattisgarh, (Xavier Tigga) Joint Secretary ~ - - t9"11f Plep ~llfFI c1"1fu1~l!cf$ ~ ~ '-l~lc1ll ~ cf5&=ll1°1 ~ ~. x1 llgx ~~11 ~' ~rficfj ~ 1 ~it!~, 2.-- . - ~ ~-10/.26/2012/cITcf)/~ (~...7) - Vc't?ifl'lct ~ mim=f crR" ~, 2005 (~ 2 ~ 2005) c5\" ~1-1-41-2 ~ ~ - Gl" c!5J J,jfc1 ~ ~ 60 it cFT ~ 3fqeff3TT cB ~jxN°1 i:f ~ fi'<'PI'< m vlTTT ~ cp7,Tcfj ~ 10- 56/2006/qfcfj/-q/"=q (46) R'7icfi 28.04.2006 it~ cfl' ~~it Fcl~fc!t:c. ~ cn1" "311 ~, fr1 cfi 3W@" c#r ~ i:f ~ uITTIT t '<r2TT, - -- 3:r_-cp_

(1). 85 ~ 86 \ ;s1c1l'cllx 87 ~ 3ITT ~ (fitk) 88 Q'TTcn . ~ cITTc1 fitcR 89 cB ' , 1,cfcfiT l,l I~ cfc -- --- - --·-- cf«1'cfi'T~R

(2) . . V<"d"l fl'I~ cB xl""ll4lc1 cB rfl+1 ~ c'f2TT ~I~ 711 jft I'{ . _ J~_.-/ (~...,...;..., ........... )) _g_ fi~cta ~ ~ - ~riicfi -~q-,{,~ b /'P-t,f 2- ~ ~-10/~ /2012/cffcf)/"Qtr;r-~ ~ ~ ~ ~j'iUG 348 cB ~ (3) m 3lj-<-1x o1 i:f, ~ fcr,pr c#r ~ ~ ~ - 10/~6/2012/qfqJ/i:rRf (-:3.3) Rriicfi :P-~l <>b/;2-t9J 2._ 'cfi'T ~ ~ XI \Tll4 lc1 cB ~ ~- ~ ~ J,lcfjl~l<'l fcITT:TT \JffITT t1 Vfulfl'I~ cB '<i""ll4lc1 cB .,r, ~ ' Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bha-wan, Raipur . NOTIFICATION · Raipur, I?ated 9-12 (~t ( ?µ:,f 'l-- No. F-10/'.'.).--b /2012/CTN ( ~) - In notification No. F-10-56/2006/CT/V (46) dated 28-04-2006 issued by the State Government in pursuance of the requirement under entry 60 of paii-II of Schedule-II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the goods specified in the Schedule below are added as "Industrial Input", namely,-

SCHEDULE S.No. Name of goods

(1) (2) 85 Insert 86 Dolochar 87 Iron ore pellet (briquette) 88 Coke and coal briquette 8-9 Product of Maize ------·- - --·

2. This notification shall conie into force from ·the date of publication in official gazette. By order and in the name of the Governor clhhattisgarh, . (Xa~) Joint Secretary ft - . - . - ---~------- " - 'tPrntfP lq\ ~llfFi qlfvl~$ ~ ~1TT71" +i-5l I ci <-l cTTB? ¢ &-ll I o I mg ~, x I <-l 9,x lz"'¥.'ll;~•#<~#:':,,t-Cr:.;;.7,,.,:-::;:'##,rt,:....t~~~~-.,!~<HS-:~,'!'!'.i'i,l-..\lS!(7-""i~,r~~~::..'!l".i-:V.~•.t~\."X~,.,c;.?.¥~j>-,;..,-·111P~Y-.:.~~:'~~i-..... U ,._.1.r ........ '-C".,;<J--,,.,.:...:,,:?1-,.; 1<..;.:;.';,.•~~s.~-,r.;~•~:.,;-;~,.~?~---.,;,·:,•..,,;,;:._h::ilt-/7~:':"•;-.--:r1-~:N~"'5:~i,;,,~"1-·,~~ ------<"---- ~, ITTTTn ot) /cl ( 20, 2- ~ ~-10/2.£? /2012/cITTf5/~ (2>Y ) - ~ ~ ~ cITT ~ ~ m Tfm ~ fcn \Jrrt°'lf-llld ~ ~ cBx 3TT~, 2005 (~ 2 X71 2005), cb~"lll fctcplJ C/?X 3TT~, 1956 (~ 74 X71 1956) -c;ct l:ht1l~i i1 q; x~ ITT if +:fTC1 cf) mm- u.x C/?X ~, 1976 (~ 52 ~ 1916) cfJ 3RfTTcl cb~c:14'1 cl1ctt11~di ctr ~ ~ cp{ ~ 4,1<tctlf°6_lli ~ 8irrt°'l~ill<f, ~ ~ cBx ~' 2005 (~ 2 ~ 2005) ctr ·tITTT 21 ctr ~t:TRT (7) ct m'c1A1 cf) 3TT'f1Rf cb8l 0-s~ q1f 201 1 cf) 3TT7 (l(f) -g:crT fcom ~ W,('f t cfR: AtfRDT ~- ~ f~ir \JlT xg wft ~ wmrr cFi ~ ~ f~ fPil!lc1M if -crrf ~ ctr ~ ~ % i cp{ AtTR"OT ~ cm- ~TI cpTlfcrrfg-m crn- <JDR11T cf) 3TTtTR _'CR -crit m cf)~ x-rari:r ~ %g, ~<1 ~ 11 '15 ~ i fct5 -~ cb 1 <-hi I f°6£J1· cm-~ ~ cB" ~ Rm1 xflTTf-Wln ~ ~ 1 · - 3m: 8>&1lfJJlct, ~ ~c=r cnx ~, 200s (~ 2 x-fi 2005) cti- m ;.-1 Wf ~tITT"T (8) ~ ~ ~1Fck-i<-1'i q'5l" >f<TTTr if ~ ~ ~ Xi~ ~ ~ ~ cl1 cl~i I <-11 ct ~'c:T if ~ :::-,lfu All s.n cB" 3TTlT@ ~ mircB" c.Bx ~ cnTTrcTrf5m ul1 '3qIgcR1 cl lfulfvll<'l'i cl'5\, f1!$lllcb ~ - crfferf'\;l!cb cf5\, cllfol fvllcb cBx ~fr~ fi°!3ll;.,:fi ctlfulfvllcb cBx ~ cf) ~af ~ 'ITT, ~ 30 vff, 2012 Clcf5 T7T ~ ¢f ~ t 1r7T cB"Ff ctr~ 31 ~' 2012 Clcf5 ~ % ! C', • ~ ~-10/ ~&' /2012/cffcB"/~- 1m cFi ~£:TFr cB" 0-11mc: 348 cf)~ (3) cB" 3ljf1~UJ if, ~ fcr:r1'T ctr~~ ~-10/:i._r /2012/cITTf5/~ ( '3~ ) f~1iq-5 '3o {C>6 ( ('L cITT ~ ~ ~l.,_,.<.J q101 cf) ~ "ff, ~ &RT l,lcbl~lc4 ~ 1J1TTTTtt . Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 3:J ( Ci fi / 2-d 11. No. F-10/ 1..~ /2012/CTN (~L.\ ) - V-lhereas, the State Gove1nment 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 2011 under the provisions of sub-section (7) of section 21 of the Chhattisgarh Vah.1e Added Tax Act, 2005 (No. 2 of 2005), can not be completed within the prescribed period despite all possib_le efforts being made by the assessing authorities. In order to enable the assessing authorities to comp1~te snch 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 ro 31 st October, 2012, the period of completion 0f 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 whicb is not completed by 30th June, 2012. By order and in the name of the Governor of Chhattisgarh, (X4) Joint Secretary _$ 8ctft·fPl4 ~lltFt q I f?J I {\,-.Q cf> cf>x ICflTI7r "Jl ~ I cl ll G1'n iffo,,lll o I fu~ 1-Tcl"l, '<Ill 9,'< ~ - 3@Rl~ ~ ~-10/3f /2012/cfTcp/-q-f:q ( l-{0) - \JC\1"1tPl<t, ~ ~ cnx ~, 2005 (~ 2 ~ 2005) ~ tITTT 15-~ ~ ~-m (1) m-~ '(zj-) GRr ~ ~lfck-t~l cpl' w:n-rr -# ~ ~ ~ tF!<'Blx, ~ ~. Plk!fc;JRsla ~ ~ t:- ~'cA" ~ cplTTcp -C:C0-10/25/2012/qfcp/-q-f:q (31) ~.=ticf> 19.06.2012, WIT ~ ~ ~-10/25/2012/qfcp/-qi:q (32) ~.=ti~ 19.06.2012 -q 3fcn "31 .08.2012 cf>~~ 'Qx 3TcP "15.09.2012" ~~ fcnm \J1l<T I ~, ~.-iicn st I o~sf 9-0 12- ~ ~ - 10/31 /2012/qfcp/l:l"RT- 'BT«T cf> mwr cf> d1ji.UiC: 348 cf>~ (3) cf> 3-ljflx0 1 -#, ~ fcp,p-r cJft-~ ~ ~ - 10/!31 /2012/cJTcp/-q-f:q (40). ~.-Jjcfj '3 \•~ ,")_O\ 1- "cf>T ~ ~ xlv-ll4lc1 cf> ~ ~. ~ &lxl J;lcnl~ld f<mrr vlTdT t I \JfulfPI<? cf> Xi\Tll4lc1 cf> ~ ~ om d1l~~lljfilx, d (\])~~) ~qu"~~q _§] Government of Chhattisgarh Comme~cial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated !31/6~ ( 2._o\'L No. F-10/ 3 l /2012/CT N ( l< O ) - 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, the following amendment:- AMENDMENT In Notification No. F-1 0/25/2012/CTN (31) dated 19-06-2012, and Notification No. F-10/25/2012/CTN (32) dated 19-06-2012, for the figure "31-08-2012" the figure "15-09-2012" shall be substituted. By order and in the name of the Governor of Chhattisgarh, Ji_ (Xavier Tigga) Joint Secretary 7 . OctfttPI~ ~ll t FI ctl~IR,-{l<f> cfR" ~ 1{511 cl{I G@) <t>{"'llfO) ~ ~. '{ i{l 9,'{ ~. ~.,fq) ol( fo~ /?..ol'L ~ ~-10/'2..'l.. /2012/qfq)/'Cfm ( 41 ) - 'tProlfJJlep ~ ~ ~ ~. 2005 (~ 2 ~ 2005) cl5)- m 15-~ m ~ ~,fcl-am cn1' WTI7T ll C1IB ~- ~ f!xcfjJx ~ m ~ cplfTcn ~-10/15/2012/qfq)/'Cfm (20) R:.--ficfJ 31.03.2012 ll Ptkif&fuia mmR ~ ~:- '3cRl ~ cl5T olj'<iijl * 3JjcpS-jjcp 9 * ~ cnlc¥f (2) ctf qcttfH ~ "~'<1~1~-l--,t!~-s ~ ~~.gsfi" * x~ 'Qx ~ ~ "'<11ll~-s. ~~-iSf!, 4IR:cb<>i m, m ~ . ~ mt, fri~lltf -§Pfl21 lf>lll<N ~ (MDF), RlPlllx ~ ~xj~2-s m" ~im fcITTrrvrm1 'tPctflfil/ep * X/'vi!.141<'1 * -TTl:r ~ CT~ oll~~lljfil( ecm~~ ~ 1];cfff ~ ~ - R:.--f icb o 4 I oti , 2. 0 1'"L ~ ~ - 10/:i,2. /2012/qfq)/'Cfm (UL)- ~ * ~ cB' 3ljmG 348 cr> ~

(3) * 3ljfix0 1 ll, ~ ~ cl5)-~ ~ ~-10/ :2-1.. /2012/cmn/tfffl (~l ) ~ at,\ •Q)C( · 2-0\ 'L C{)f ~ ~ xl'vi!.141<'"1 cf)~~. ~ &RT J.lcfJl~ld fcITT:iT vrmr~, 'tPCTfl f1 1 I ep ~ x I 'vi!.141 <'i cf> .,r:f ~ CT~ 3ll~~lljfilx, (-ilk, ~ 1j;cfi'f~ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated o~ (cr~ /?...d1L No. F-10/ 2-2- /2012/CT/V ( UL) - 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 o. F-10/15/2012/CTN (20) dated 31-03-2012:- AMENDMENT In schedule of the said notification, in column (2) against S.No. 9 for the present entry "Plywood and laminates' the new entry "Plywood, laminates, particle board, hard board, block board, Medium Density Fibre (MDF) board, veneer and insulated board" shall be substituted.

2. This amendment with effect from the date of publication in official gazette. By order and in the name of the Governor of Chhattisgarh, (Xav~) Joint Secretary I Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated t<t" l--3 {9'©/2- No. F-10/ sf /20 12/CT/V ( )-( 2-) - 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 Goven1ment, hereby makes , the following amendment:- AMENDMENT In Notification No. F-10/25/2012/CT/V (31) dated 19-06-2012, and Notification No. F-10/25/2012/CTN (32) dated 19-06-2012, for the figure "15-09-2012" the figure "30-09-2012" shall be substituted. --------- --------- ·------ .... . - -- -. ----------- - By order and in the name of the Governor of Chhattisgarh, .. ri (Xa~ Joint Secretary . . Bct-f1tPI~ ~llfFl cl I fo I Rill cf> cnx f<:n-WT ll -511 cl ll ~ cf> 6--ll I O I fu~ 1-Tcr-,, x I ll 9,'< ~'cRT ~ ~-10/0l / 2012/cffq) / -qrq ( ~__3) - tPCTilfPlct, ~ ~ q')x ~. 2005 (~ 2 ~ 2005) c:tr- m 15-~ ~ 'JLT-m (1) ct m (m) m ~ ~1fcffill1 cm- >f<TTTr B ~ ~ ~ flxcBlx. ~ m, PlkifaRsla ~ cITT'cfr ~:- ~~ ~ cpl=f]q'i ~ - 10 / 25/2012 / cfTcf) / ~ (31) R.-iicB 19 .06.2012, TIIQT ~ ~ ~ - 10 / 25 / 2012 / cfTcf) / -qtq (32) R.=iicti 19.06.2012 B 3i"'cl? " 15.09.2012" ct ~-QTA ~ 3:tcB "30.09.2012" ~~ TTnm vm:r I tP CTt) fl 1 I ct, ct x I v-ll q k1 ct '-iT'7 ~ 'ci"IQT 011 ~~lljfl Ix , ()111v (~~ ~<],cfi'f ~ ~ , ~ /'3"[3(~!?- ~ 'l::! 1.P-10 / .2 {/ 2012 / glq'i / -qtq- ~ct~ ct 01ji:U~ 348 ct~ (3) ct 0ljflx 0 1 · B, ~ fcr:wT c:tr-~ ~ ~ - 10 / 3(,12012 / cTTcn / ~ (~ R.-iicB ,~{-9 [~12-cm 3~ ~ xl-sllYIC"l ct ~ ~. ~ &RT ~cB1~,a fcr"m vfTt1T ~ I 8rifltPI~ ~llti.-:t ct lfu tfG-ll<t> ~ t°4'S-fl~L __ 1-hOcl,ll GIB> <t>~ tor ftt\~- ~ . x l ,ll'j,x 3@Ri'q-;,r ~- f4-1i<f> Q6(0Cf f 2..6\2. ~ ~-10/3.3 12012/cTT<f>/"tTfq ( '-'.s ) - ~ ~ ~ cf>T ~ ~ m 1Tm ~ TTP toro"ttPlq, ~ ~ cnx ~. 2005 (~ 2 ~ 2005), cB.=eill fcmui cl)x ~- 1956 (~ 74 ~ 1956) ~ t:orolfPlq, ~~ ~ · ll ~ c.fi ffl tR cpx" ~. 1976 (~ 52 ~ 1976) c.fi 3RfTffi <t>-<41lll cllq'ff l~ll'i ct)- ~ ri- cl'R ~EfRUT <f>llfolffi<IT ~ toro1'ff'I<$ ~ ~ mx ~. 2005 (cplTicp 2 ~ 2005) m'l° t.ITTT 21 ~ BQ"tTRT (7) c.fi ~ c.fi ~ if>~ u-sx crl:f 2011 c.fi 3Rf c'fcn" ~ TTP"llT "G'fAT ~ TI t_ cITT" ~ -~ &RT fcnu ulT ~ ~ WTTf ~ l1 l-fll cf) '34-<ici 1ft f.TTm 'ff'-llllclfi) ll T7T .,tr c#l" u=rr ~ ~ I 'PX ~· -~ <ITT ~ i:f>lllcllffill'i <1>1 101~)~ m 3lltfR tR -crof m cf)@) "fl"af', ~ ~ ~ -~ ll ~ 311c1~ll<t> t FcP ~ i:f>l~fo,ffilfi cm-~ cnx-l cfi fe1~ -~ ~-~ ~ ~ I 3TT'f: t:oro')i'ff"I<$ ~ ~ cnx ~. 2005 (cplTTcp 2 ~ 2005) ~ tTRT 21 m'l" ~ (a) &RT >IGrn ~lfcttill'i cm-~ ~ ~ ~ ~ 'ffx<t>I'< ~ &RT ~ ell c1 'ff, in cf) ~ ll '3c@" ~ cf) 3@1"@ ~ ~ cp{ f.'i-tTRUT cp I ifo, ffi ll i ~ '341~cft1 cHful~cf.i "cl'R, 'ff{51ll<t> ~ c:Oful~i:f> 'PX, c11fu1ft-<-1<t> cnx ~ ~ 'ff61llcB ~ 'PX ~ c.fi ~e, ~ m. vrr 31 ~. 2012 c'fcp ~ m ~ vmfi t ~ ~ ~ ~ 31 l=ff'tt, 2013 C7CP ~~I \J ful 'ff' I q; c.fi '< 1 "<-141 &I c.fi ~ ~ TI~ 3-11 ~~I lj'ff I'<, d ---(vr~fcrnrr) ~<Rf ttRfi:1 ~. F4 -1 i cB :u;. I 09 f '2 o l 'Z- w11fq) ~-10/33 /2012/qfcp/1:!Tt(- 1m cfi ~ cf) 3lj'i04 348 c.fi ~ (3) c.fi ~j'ffxo1 ll, ~ fcpwr ~ ~ ~ ~-10/.3_1 /2012/q1cp/"t1Tq ( 4.5 ) ~ 2-b·Cl(\•7.0\'2.. cf>T ~ ~ xlG-.!.141&1 cf)~ xf. ~ &RT >lcBl~le ~ \JJTfil~I . \Jct11'ff 'lq, cf) xllJ"<-141&1 cf) -;,-r:J ~ TI~ 3-11 ~~I lj'ff I-<, c/h . (--HJt ~~~~'< fffnn) ~<Rf ttf¾<1 Government of Chhattisgarh Commercial I'_ax _D~p~r!i:ne_11j _ Mantralaya Dau Kaiyan --Singh--B1iawan, RAIPUR NOTIFICATION Raipur, Dated 2f:.(61 f 2-<J\7- • No. F-10/ 3 3 /2012/CT N ( 4 _s ) - 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 20H 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 31 st March, 2013, the period of completion of every such assessment proceedings under the said Acts in re3pect 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 31 st October, 2012. By order and in the name of the Governor of Chhattisgarh, d (Xavfurrigga) Joint Secretary " t}m ifl' I ~ ~ll't'l--1 q tful~ cf> cf>x ~'S-lPI _!.f ?I IC'HI - - · ~ ct> 6-ll Io I ~~ ~. -< Ill 9,-< ~~ ~. ~'1icf> '2.6 ( 6 q I" 0 I z_ wi=rtct> ~-10 / 3.3 12012/cfTcf>/tITTJ ( l../6 ) - ~ ~ ~ cnr ~ ~ m 1T<TT ~ fcn 'th~"tx-PI~ ~ ~ ~ 3i~~ll'i, 2005 ("cplTTcf> 2 ~ 2005). cb~ll ~ q5x ~. 1956 (w11icf> 74 ~ 1956) ~ 8m"Jti ll~ x~ eBf it 11r<, cf> wrn '9'x cn"x ~ . 1976 (cplTTcf> 52 ~ 1976) cf> 3lc'fTIB cf>-<Gllll ~cltil~lll ~ ~ ~ ~ ~ cf51~folf%lli ~ 'c:Pctfltill~ ~ ~ ~ ~. 2005 (~ 2 ~ 2005) ctr- tfRT 21 ~ ~ (7) cf> ~ cf> 3@"l'ffi cf>~O,S:.( cftl 2012 cf> 3@ cfq; ~ ~ vfT'11 ~ ~. ~ ~ ~ &RT ~ vfT ~ ~ ~ ~lll-ffl cf> '3Yxia ~ ~ tilill rq~ lf ~ '1tf cti- vfT x-lcITTft ~ , m- ~mxor ~ cm ~ cf51lfo1@m cf>T ~DIG~Cf cf> 3TTtITT' ~ ~ m cf> ~ "ff"afl, ~ ~ ~ ~ -q ~ 311Willct> t; fclJ ~ cf>l4ql~lll cm ~ m m ~ ~ "f1"91J-~ ~ ~ 1 . 3rci: gctfl ti l I <ti ~ ~ ~ ~. 2005 (cplTTcp 2 "fl'l 2005) ~ mxT 21 ctt-~ (a) &RT >lGro ~IRfa ll'i cm- >fmlT -4 "R@' ~ ~ tixcf>I'<! ~ IDxT ~ ~cJfl laJ cf> ~ef lf '3"cm ~ cf; 3@"l'IB ~ ~ ~ ~ cf>l4qlf°6lli ul1' '3Ylgcm c11fu1~cf> ~. tii:\ lllcn ~ c11fu ,~q5 ~. cJlfut~cf> cf>x ~ ~ ti51llcf> q1fu,~q5 ~ ~ cf; ~ ~ m. ufl" 31 ~f14lx. 2012 cfq; ~ ~ cti- '1ITTft t;. ~ m cti- 3mfu 30 vff. 2013 CTcp ~ i, g ml ti l I x I WI q I &I cf> ~ ~ ~~ 311~~11jfll-<. ~~ (/-'JlH-'Fcl ...... ~- ~,,,,) ~cRf ,{i~q ~ . ~.-J jcfj ~'3 ( O<f f 2..0IZ.. w11icf> ~ - 10/33/2012/cfTcf>/tITTJ- ~cf>~ cf> 3fjiUG 348 cf>~ (3) cf> o!jf1x01 lf. ~ ~ ct!-~ ~ ~ - 10/_iZ /2012/qfcp/~ ( 46 ) ~ 'J.,, cc,• Q.~\'l.. "cf>T ~ 3TjcfTG xl~llYl&I cf;~ 'x-l, ~ &"RT Qcf>l~ld fcITTlT unmt1 't§fulti ll ~ 'x-t ~m 311 ~~II jti Ix, ci (JI Fi) ll < Fcinn) m.!<ffi ti~q Government of Chhattisgarh Commercial Tax Department · - Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 2..~,lc1 I (,Z__C\'2- No. F-10/ 33 /2012/CT/V ( Lt{, ) - 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 2012 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 30th June, 2012, 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 31 st December, 2012. By order and in the name of the Governor of Chhattisgarh, (Xai iggaJ Joint Secretary _J 8 CT"fl t P I ~ ~ 11 'ti '1 cf I fu I ft-it cf> cf>x fcl ''-i I " I - - 1-r-::f I C'1 ll - - - ~ cf> ·("'ll lOI -~ ~ ,- i{lll'J:'< ~ ,~ .=ti ~. ~.-iicn ~b(c'.'>'.J ) 1()\1.. ~ ~ - 10 /3lf /2012/cff<n/i:l'tcr ( ~7 ) - 'chtflfPlcf, ~ ~ cITT' ~. 2005 (~ 2 ~ 2005) ~ tITTT 15-~ ~ ~ (1) cfi m (~) &RT ~ ~lfcrall'i cp) WTT7T 1l ~ ~ ~ fl-<cnl-< ~ ~ . ~ ~ ~ ❖1j{ii!l m ~ (2) 1l f4P!Rce c.lll41Rlll cf> cT.f cm, ~ (3) 1l ~Pt~&: ~ cf> ~. ~ (4) 1l <l~l~Pt~te ~ cf> mcrcrR "([ct f.;-<TTft cf> f¢ li I kl li .-J ~ 31 jfJ-trl cf> cnTc¥r (s) 1l ~ Pt R &: ~ c=rm ~ cf> 3l~ t[c ~ ~ t -u-m:- ~~ 3l. c.lll91Rll'i cnT q1f qCf ~/~ f;rt-.£:A Tim Wff 'P. ~ t[c ~ ~

(1) (2) (3) (4) (5) £Prn"itPlcf, ~~ RI rn"l ll ~ tITTT 21 ~ ~ ~ (2) 1l ~ ~

1. 1q1--11G ~ cITT ~. 2005 ~ 2008- 09 ~ (2) cf) c.lll41~ tITTT 19 cf3T '3G"tITTT (1) 3ljtr"tJ1-2 cf> 'BTTT- 3 cf> m(~). cf> ~ (~) 1l frrmfZc=r 3l j¢1ilcn 5 1l ~r (GT) ~ (<fR) ~ - 18 cf> 3l:!ffR ~llcnx xTfu ~ 1l Cl.lq fllll m °CTm~ Tim ~. ~ cnW m, 'T@R qffi cllqfl I lll cm 20(2)("cn) cITT' ¥f t c'flITT ~ ~ \ . Vl-$<h'( ~ r:i 'J\"1 c.fi<:1 R:.-iicn 30.1 1.2012 cfcf> ~ c.lll41~. fGl ') flcf>I ~ cITT" tffi t I ~cgBfcmRrffl ~o 40 c-ITTsr ~ cf>l=f 6 I " ~rn"ill ~ tITTT 19 ~ ~ -~ 1l ,...._

2. \Jrnl fl ' I cf, ~ 'tiQl'tlCl (2) IQl"il<=t<:<; cITT" ~ . 2005 ~ 2008- 09 '3"G"tITTT ( 1) cf> c.lll91~ tITTT 19 cf3T ~ (1) 3! jtri.11-2 cf> 'BTTT-3 cf> m (7T). tITTT cf) ~ (~) 1l ~ 3lj¢J.ticn 5 1l mum 21 cf3T ~ ~ - 18 ~~cra,Ptcn ~ ~ qf{j 1l Cl.lc1 fl Ill m (2) cfi m ~ ~ ~ ~llcn'I! ffl qffi cxlc1 fl I lTl cITT (~). (GT)~ c=rm ~. ~ ~ m. :fffiR \ ~ cf) (~) Tim cITT ¥f t c,ey ~ ~ cf> Vl-$<h-<. 3@lTTl tj Gfl ~a aJl4 1~. ~ xm.T 3TTmITT" ~ . 1961 ~ !tiflcBl ~ ~ io(2)(cn) c=rm mxr 44( AB) cf> 3Rf1IB mw, ~ ~ -nfu ~o 40 tITTT41 ~ ~~cTrm3Tfuftcnicf3T ~ ~ ~. ~ ~ (2) ~ ~ .-j i cf) 30.1 1.2012 (fcp ~o 10 ~ ~ qj+, ~-<Rtmt, 61

3. urnltPI~ ~ '{1q11:1(1 cITT" ~. 2005 cfi)" al 1fJ--cf]-2 cfi 1fPT-3 cfi ai1¢s:iicp s "ff qfum cf«j ll ellqfl l ll ~ cfTR ell q fl I lfl q5l" \:P~ ,$en-<, ~ cf> 3lcfl@" tj \Jl"I CQ a ell I q I -fl, fG:tflcGl m ~ ~ ~ xrfu ~o 10 ~ <TT ~ 3TTWn 61 -2- Fckctl ll qff- tITTT 21 ~ ~ cnTc¥f (2) ll !Cl MIG~ 20_0~- 09 _ ~eflJT _(2) _ _ ell LY 1§1 tITTT 19 ct)- '3{ll:TRT ( 1) cf> * m ("C[cP). (GT) ~ (('fr-,) CT~ ~ 20(2)(cn) ~ (~) ll ~ ~-18 ~~cra1Picn ~ ~ ~ ~ ~ ~lief) '<' xrfu CT~ ~. ~ ~ m. ~ cnx wPT i CT~ ~ ~ cf> "fll~ U.lT. ~ ~ cnx ~. 2006 cf> ~ s3 <-Fi '3""CT-~ (1) "ff ~mfur ~ - so "ff ~ ~ R-1 icp

30.11.2012 cfcn ~ cITT" ~ 6 1 Uct'l~fPl xl\J"ll4lc1 cf; "-il11 ~ CT~ 3l l~~l ljfll-<, (~) ~~<@~ ~. R.=iicn 2.c. l~ \~C>\1... ~ ~-10/3£.t / 2012/cflcn/qfq- 1,ffif cf>~ cf> ~j'iUG 348 cfi ~ (3) cfi aljfl-<0 1 ll, ~ fcrnTf ct)-~ ~ ~-10/3L..J /2012/q1q;/-q-r'q( 41 ). ~ '2.,-0~•2.0\2... cnT ~ ~ -<l"'ll4lc1 cfi ~ ~. ~ GlxT ~cnl~lci fcl:>m "Cjf@T61 U ct'l~ fl ' I <p cf; x I <Jll 41 c1 cfi "-il11 ~ cl~ al l~~lljfl l-!, tl (\if~) ~cffi"~ Government_of _chbattisgarh Com~e!'"cial Tax Department Man-tralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 2-',(<811.0P- No. F-10/.3Li /2012/CTN ( 47 ) - 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:- s. No.

(1)

2. Class of dealers Year

(2) (3) Registered dealers, Financial whose annual year turnover is less than 2008-09 Rs. 40 lac, except dealer who deals m goods specified m S.No. 5 of part-III of Schedule-II under the Chhattisgarh Value Added Tax Act, 2005.

SCHEDULE Section/rule from which exemption granted

(4) Clause (i), (ii) and (iii) of sub section (2) of section 21 and rule 20(2)(a) Registered dealers Financial. . Clause (c) of sub-section ( 1) of section 19, Clause (i), (ii) and (iii) of sub section (2) of section 21 and rule 20(2)(a) and sub-section

(2) of section 41 under the year Chhattisgarh Value 2008-09 Added Tax Act, 2005 whose annual turnover exceed Rs. 40 lac but less than Rs. 10 crore, except dealer who deals m goods . specified tn S.No. 5 of part-III of Schedule-II Restrictions and conditions

(5) When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-I 8 prescribed in clause (b) of sub section ( 1) of section 19 and file such form upto 30-11-2012. When the dealer specified in column (2) has paid the tax payable with interest, if any, according to F orm-18 prescribed in clause (b) of sub section (1) of section 19 and fi le such form electronically upto 30-11-201 2 alongwith audit report required under section 44(AB) of Income Tax Act, 1961.

3. Registered dealers Financial under the year Chhattisgarh Value 2008-09 Added Tax Act, 2005 whose annual turnover 1s Rs. 10 crore or more, except dealer who deals in goods specified m S.No. 5 of part-III of Schedule-II -2- 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 electronically upto 30-11-2012 alongwith audit report m Form-50 prescribed in sub-rule ( 1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006. By order and in the name of the Governor qf Chhattisgarh, ~ (Xavier Tigga) Joint Secretary f9fdl fPI 4 ~II fF1 q I fu I ft-~Ff> cox ~ J.l ~ l&l ll ~ <f><ilff Of ~ ~. -<Ill'!-< ~~ ~-~ 0!5/10 /,2-- ~ ~-1013r120121qjq)11:IT'q ( s:1 ) - t§ffllff'l m (err) &RT~ ~,Fcmll~· cm mrrrT ,r ~ ~ ~ ffxcnlx ~ &m. ~ cfr ~ ~ er> c/,l'Rl, (2) ,r fcH;i~~ c111q1RJi er> cf7T cl5T, ~ (3) ~ fc1Ptf<!~ ~ er> fu-a. cITTWf (4) "4 If~~ cf>~~~ cf) fcl>~I .i:JlFi ~ ~ cB" cfllc¥r (s) °4 fc1f)i fc!t$?_ ~ (f:1:rf ffi'IT cf, 3lumrA W ~ ~ t ![:1:r[:- 3l. cp_

(1)

1. 2 fc1 " . ~ -\Ctl~ ~- :wos ct)- qrf ~-2 cB" 'lll1T-3 cB" 2008- 09 ol jctS 1-1 i cf> 5 "4 cffum ~ if cl1 q ff I~ ffl qffi cl1 q ff I ~"I 'cf>T 81-scf>( ~ cf, 3f"d'@ ciV1l<:Qd &1141~. ftiff$'1 m ~ ~ ~ ~ X')o 40 ~ ~ 3M, ~ xriO 10 cnxl~ ~cpqt1 8ro~fi'l 2008-09 oljctS1-1icp s ,r mum ~ it i1.l q ff I ll ffi ~ c1Fl ff 1 lfl cm u-~. ~ * 3ffilTTf cj\J~<:Qa cll l41 fi. fu!ffc$1 ~ crrfitcp ~ ~ xTftr X')o 1 o ~ m ~~ t,

(4) cfRT 19 "$1' ~RT (1) cf, ~ (<T), cfRT 21 ct)-~

(2) cB" m (~). (<TT)~ (cfr;,) ~ ~ 20(2)(cl>) c'f:1:rf cfRT 41 "$1' ~ (2) cfRT 21 "$1' ~ (2) q~ m(~). (err)~ (~) (f2.TT~ 20(2)(cn) ,.______.__ _______ ___._ __ _._ ___ __,L

(5) ~ ~ (2) "I{ ~ cfRT 19 c5'r ~ (1) * m (~) "4 ~ mwf-18 ~ctelf.1ct> ~ ~ ~ ~ ~ ~ xrfiT c'fm ~ ~~'ITT. :fT'ffR ~ ~ i TI~ ~ tf?fcp cf> 'f!T~ ~ ~- 1961 "$1' cfRT 44(AB) cf> 3TT'flffi ~ "$1' vfR mc;ft ~ ftcili "$1' mfr~ 31.12. 2012 cfcf) ~ ~ t I ~ ~ (2) . cl1141~ cfRT 19 "$'I'~ (1) cf> m (~) "4 ~ ~-18 ~~cte,Ptcn ~ ~ ~cf ~ ~ ~ ~ c'f:1:rf ~. ~ ~ 'ITT. :r@'A cfR ~ ~ TI:1:rf ~ ~ cB" 'f!T2.T to.<T. ~ ~ ~ ~- 2006 cB" ~ 53 cB" '3'Cr-~ (1) "4 ~ IDWT- 50 ~ 3TTf%c ftq)t ~ 31.12.2012 i:iqi cR~t, • - 2- ~ ~-10/ 37- /2012/cffcp/-qrq_:_ ~ cf) ~ cfi ~ 348 cf) ~ (3) cf) 31jfix0 1 B, ~ fct1TT1T ~ ~ ~ ~-10/ 3?- /2012/cffcp/-q~( 5/ ). ITTicn 05 j,o/f'2- 'PT~~ xl\J"lfqlc',l c8" ~ xl, ~ ~ !-lcbl~lci fcr><TT '1i@T t1 Ui CTfl fP I d cB" x I \J"lf q I &l c8" 1Pl xl rf:2:TT 3il~~lljf11x, ~~~ ~cffi~ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 05 ( 10 / r2-. No. F-10/ 2,'=/-/2012/CTN ( 5/ ) - 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 ir, column (4), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely:- S. No. (/)

2. Class of dealers

(2) Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover exceed Rs. 40 lac but less than Rs. 10 crore, except dealer who deals m goods specified m S.No. 5 of part-III of Schedule-II Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover is Rs. 10 crore or more, except dealer who deals m goods specified m S.No. 5 of part-III of Schedule-II

SCHEDULE Year

(3) Financial year 2008-09 Financial year 2008-09 Section/rule from which exemption granted

(4) Clause ( c) of sub-section (1) of section 19, Clause (i), (ii) and (iii) of sub section (2) of section 21 and rule 20(2)(a) and sub-section

(2) of section 41 Clause (i), (ii) and (iii) of sub-· section (2) of section 21 and rule 20(2)(a) . Restrictions and conditions

(5) When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-1 8 prescribed in clause (b) of sub section ( 1) of section 19 and file such form electronically upto 31-12-2012 along with audit report required under section 44(AB) of Income Tax Act, 1961. When the dealer specified in column (2) has paid the tax payable with interest, if any, according to Form-] 8 prescribed in clause (b) of sub section (1) of section 19 and file such form electronically upto 31-12-2012 along with audit report m Form-50 prescribed m sub-rule (1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006. By order and in the name of the Governor o.f J hhattisgarh, rJJ~ (Xa v~~) Joint Secretary BctfttPI~ ~llfl-1 c11fo,~ct> ~ ~1-11'1 'i~l&tlll GJ'3) cf> ("~.u O I ~ -qq;:f, X ( ~ g:x 3TRl¥"11 ~- ~1ict5 os-;10/J 2- ~ ~-10/,3:,i:/2012/clTcP/~ ( 5_3 ) - t§ro"lfPI~ ~ ~ <f>x ~. 2005 (~ 2 ~ 2005) c#\- 'tITTT 15-~·c#r xrcr- 'cTm (1) ~ ~ (zj') EITxT >Rm ~,fclttdi cnr w:IT7T ll C1ffi ~ ~ fl'<ct51-<, ~ EITxT, Pls:..:if?;iftia ~ cITT<fr ~:- mlttR" ~ ~ ~ - 10/25 /2012/q'"fcp/-qj-:q (31) ~-iicf> 19,()>j,2012, c'f:?.TT ~ cp1ljcp ~-10/25/2012/cflq)/'QT'q (32) ~rlicf5 19.06.2012 lf 3TcfJ "30.09.2012" cf>~~~ 3fcn ''31 .12.2012" ~ fcITTlr ~ I wrgx, ~-iicf5 ~ ~ - 10/31 /2012/q"fqj'/~- 1TTTc1 cf>~ cf>~~ 348 cf> ~'5 (?.j cfi ~jfNOI Tf, ~ fcrwr c#r ~ ~ 'C;CP-1D/3'f/2012/cflq)/l:fm (53), ~ 05 j, o / / 7-cf>T 3rnuft ~ xi~ q 1 <'-1 cf> mft.tq';'R ~. ~ EITxT !.l ct5 I ~lei fmm uITTTT t I Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated O~froj/''L No. F-10137 /2012/CT/V ( 53 ) - 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 makes the following amendment:- AMENDMENT In Notification No. F-10/25/2012/CT/V (31) dated 19-06-2012, and Notification No. F-10/25/2012/CT/V (32) dated 19-06-2012, for the figure "30-09-2012" the figure "31-12-2012" shall be substituted. By order and in the name of the Governor olattisgarh, (Xavii!T igga) Joint Secretary • - Uctft'tl'I~ ~ll-t1.=i · cl I fcl I ft-lief>- ~ f4-i:t 1'1 '-l ?! I C'1 ll GI\£ cf> &-LI I o I ~ -g 1'.fcFJ, -< 1 ll 9,-< ¢mi'i.Fll ~, ~ pG(ro/2-01 Q___ ~ ~ - 10/'.:?o//2012/cflq)/-qj'q (5~ ) - t9"1l x-Pl,

(i) ~-frrwr (2) 1l ~ "~ "ITTxf ~- cf> ~ · ~ "cfu:T ~';j" cf>~ ™ 5-cp ~· -:'1':J~; ~ -I

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(1)

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(4) ~ 78 lf:-

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(iii) i3i:t-~ (2) * m (~) -i:r ~ "zj-~ -i:f" oQTT "c!'R" fi,-mi'!ti.:r ];11-TTOT-~ -i:f" cf> ~ ~ "$&1~1 Pi cfi ~ ~ .. 3@":x~ ~ ufT<l I ~ ........... 3 .. . 2 . • • ---------

(5) f.n:ri:r 82 B.-

(i) '3""Cl-f.n:ri:r (2) 1l ~ ~ 3TcP "40 "Rm"" cf; ~ "Qx ~ ~ 3TcP "60 C'ITTsf" ~ ~ vfm I

(ii) '3""Cl- ~ (3) 1l 3TcP "3,ooo/- " cfi ~ "Qx 3TcP "8,ooo/- " om 3TcP "5,000/-" cfi ~ '1X 3TcP "10,000/-" ~ fcrm vfm I

(iii) '3""Cl- f.!l<Pi (4) 1l ~ ~ 3TcP ""Wffl 18" cf; ~ ~ ~ 3TcP "31~ "Wffl 18-cp IT~" ~ fcn"<l vfm om~~ 3TcP "40 "Rm"" cfi ~ '1X ~ t:;cf 3TcP "60 cmsr" om 3TcP "1,000/-" * ~ ~ 3T<P "4,ooo/- " ~ 3TcP "2,000/-" cfi ~ '1X 3TcP "5,000/-" ~ fcl;"m "GfTif

(iv) '3""Cl-~ (7) 1l 3TcP "5,000/-" cf; ~ ~ 3TcP "8,000/-" ~ fcl;-m vfm I "~ 5-'ip (~ 8(2) t~) \:orn'h-M4 1!_~ ~ cpx ~~Pfll'-1, 2005 ctft Erm 10 ~ 3Ttft;r lJwir-1" ~ ~ ~· ~ ~ xq)lf <ITT 1111a1-1 ~ ~ ~ 31':!~ ~ ................................................................... urr ....................................... cfi .,-p:r ~ ~ cB1xcs11x cITT" % ~ 3lTx xRn~qza ~ ~. ftlficf>I tPm 0 1fi11q, ~ ~ cpx ~. 2005 cfi 3TQFf f?;,, ~ ................................................. ~ ~ ~ cf> I xis! Ix cITT q cf>li I~/~ ~ ~/lJ11'.T ............................ ~ .................. m_;~c1 .................... ... .-i11xq1fc;tcB1 crra ~ ................ . (~ .-i11xq1fc;tcB1 ar::n- cfi ffi<)) 1l ~ %, "cBT ~ ~ (~ cm m) ....................... ·· ....... . ~ ........................ 1l ~ X'iO ...................... cf; ~ U?T. ~ ~ cpx ~, 2005 ctr tITTT 10 ctr '3""Cl-tITTT (1-cp) cfi om £9mlfi 1 1q, ~ ~ 'PX f.n:ri:r, 2006 cfi ~ 8(2) cfi 3fQFf .......... % ~ G'x ~ l-1cf>5~ci ~ ffi ctr ~ ~ wcfr ~ I . 3 . (~aR) cllfal~cf> 'PX~ ~ .................... " ~ ........... 4 .. wO (I) wO ( l) -4- "wm c5 ~ ~ c44t11{m· ~ ~ ct)- wft: ftr-rn (fl{ °4' ~ . 1 ~ ~ ~ Cf>T c1><1Fcl;-m"1J1JTm

(2) (3) (4) (5) wmc5~ . <ITT f<twlJ ct)- ~ (fl{ -4' ~. 1 c-rrul ~ ~ Cf>T fcrc1ni ftluTT "1J1JT iTT 'q)J1fl1'qffi~ m ~ ~ i;rc;r fctw1:l' ~ 11<'.IT i;rc;r 'q)J fcrcRur ~

(2) (3) (4) (5)

(a) ~ 1a cf> 'lf!1T-7T -ij .. ~ cf> 6[TTR fctclRl/cf5'{11~Fl~c/~ ~j'{1Qjx ctr-~,, cf>~ f.'lyfc:tftia ~ 3m:~ ctr-~:- wO (I) (2) (3) (4) (5) (6) (7) wo (I) (2) (3) (4) (5) (6) ~ ........... 5 .. . 4 .

(6)

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( 1) (2) (3) (4) (5) (6) :- ~ -i:r,rur ~ ~ cITT' I''

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12. "cffi,fR cB"f fcrcRurcp1TTcp ~ cpl,J""cp ~ xTfu ~cpf~ mm fcrcRur ~ ~xrfu t1 ..s~I ~ ft >11,TUT--q-:;;r ~ ffi ~~ tmll 26 QTTlt-~ 3f,xf ~ ........... 6 .. . 5 . • • -6- fc'rcRur ~ ~ ............................. cfj ~ '3q,?1ctt1 crfom '31H451R~i m ~ -czct -fcl~~cl~lfl ~ "T1ffi: x© ~ I ~ .............. . ~ .......... . cl.lclfilll~ cfJT 15«-lla=R ................... . ~ .................... . ~ (~ ~ ffi") .............. . Rlc1xofl ~ m ~ qjlfo I~ cfJT 6ffiTITT, -;:;-r, / ~·,

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1. . ....................... .................................. : ......................................................................................... .

2. ·····································································'"································································--····················· -... -------------------------------------------------------------------------------------------------------------------------------------

1. ~ fcrw<J xrfu ~ ~ <fj ~~~'CR <ITT"~ cliT ~ ~mm~~~ <fi3TTtl"R'CR"fTcfiC'1" ~m ~ - (~) ~ <fi u:~ <fi ~ ~ ,m;r ~ cliT ~ (<TT) ~~'1\"T~fcn-m,n:rr . 6 . 1'1'<0'< ........... 1 .. --- --- ---'-- -- -- --7--

2. ~ ~ ~

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7. ~ ~ <ITT" (4+5+6)

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10. 3W@ ~ ~ 7fUAT - <ITT"m'r~ <ITT"m'rm 1 % 2 % 5 % 14 % - 25 % m: qf:f l) ~ ~ <fC/ ~ ~ :JmrR fcl;1) 3Wl<'T ~ m nm ~ (~ m<ITT ll ~~ ~ ~i 7l"t <ITT" x7ftT ~ ~ -aicr~ ~ >ffC<f mi,ron· tr?. cf>~):- (~) Lo/o ~ ~ (GT) 2% ~ ~ (ifA) 5% ~ ~ (-mx) 14% c,x ~ m:

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11. ffi ~ WT (~ ~ t) ts. ~ mt WT (~ ~ t)

19. ~ mt WT~ xt 3PIB qit ~ x=11-11a1fttct x!ftr 1lfll-~ ~ct3Fp1"RlfRif<t~<f>Tf<r<RUT 31j. ~'PT <'lMIRc!i ~ 'PT <ITT qft ~ ~ ffi ~ 3TIWI gl6 .:n+,

(1) (2) (3) (4) (s) (6) (7) mir- ~ ct ifuR -g~ c4<H-tlt4t· "tt ~ 'fft "tJ.tft 1tr.rn ~ -4' ~- 1 ~ "tt ~ <f>T ~ fcpm 7TTTT"ITT ~o ~ 'PT -TT'-! '1fil ~ ftRrn ~~ w-a-fc)m~ ~~WT 11IB w-a- fc);m l1<TT 'lffi',"cf>TfclcRUT

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(6) f;,rn ........... 9 .. . 8 . -9- WJ1l ~ ifuR t~ Ul<Hl l§ m° cf>T ~ ~ ~ ~ qisf -q ~. 1 ~ ~ 3TT$J> ct,T ~ f<vmlfllT"ITT • wO ~ <ITT -;,fl, qffi ~ ftmcITT ~~ fcmm~~ ~~ fe-a:rolT ~ ~ ftlTTn- 1Tm ~ <ITT fcrcRur ~

(1) (2) (3) (4) (5) (6) m-iT . ~ <fr ~ Fc1~1ffetl1 ~ ~-i,- vil.-Jcn1ql ~ ~ cfi ~ mxT ~ I ~........................... ~ ..................................... . ITTtcn ............................ ~ ......................................... . w:rmrctrm.me:cmtt .......... ..... . -- - ------------ ------------------------------ ---------- ~fa ~ ···············································································································································································(-;,Tl,) ~~ I 2 I 2 I I I I I I I I I I ~ ·······'. ............................................... ~ .......... . .......... ... ............... ........ .... ('fq) m'! ~ <ITT "\Ri)q-18- cn P\j...fijfilx ~/~ cfi W~ "ITT'(f s31T:- sf>. ~/ (I) ~

(2) ~

(3) ~wllT<P ............................... . ITTtcn ······························· . 9 . ◄ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated No. F-10/ ~ ~ /2012/CT N ( S-Lt ) - 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 amendment, with effect from the date of publication in the official gazette, in the Chhattisgarh Value Added Tax Rules, 2006, namely,- AMENDMENT In the said Rules,-

(1) In rule 8,-

(i) Sub-rule (2) for the words "by an order in writing grant permission" the words "within thirty days in form 5-A" shall be substituted.

(ii) The present sub-rule (3) the following sub-rule (3) shall be substituted. "(3) The amount to be paid in lump sum by way of composition shall be determined at the rate mentioned against each type of contract specified below and shall be so determined at such rate on the total monetary consideration received or receivable by the registered dealer m respect of such works contract. S No Ty e Of Co t act Rate at which lump . . p n r sum shall be I. Civil works like construction of building bridges, roads, dams, barrages, canals, diversion exc luding.

(a) supply and installation of air-coolers or air-conditioners, air conditioning equipment:

(b) supply and titting of electrical goods and equipments:

(i) When the goods for use by him are purchased within the State of Chhattisgarh.

(ii) When the goods for use by him are received/purchased from out side the state of the Chhattisgarh. . 10 . determined 2 Percent 4 Percent Contd ........ 2 .. -2-

2. Fabrication and installation of plant and 4 Percent machinery.

3. Supply and installation of air conditioners, IO Percent air coolers, air conditioning equipments including deep freezers, cold storage plant and humidification plants.

4. All other contracts not specified in serial 5 Percent" numbers I to 3 above.

(iii) Sub-rule ( 4) after the words "shall pay within 30 days" the words " from the first day of the succeeding month" shall be added.

(2) In proviso to sub-rule (2) of rule 9, the word "four percent" the word " five percent" shall be substituted.

(3) In rule 20:-

(i) In proviso, after clause (a) of sub-rule (2), the word "forty" the word "sixty" shall be substituted.

(ii) In clause (b) of sub-rule (2), after the word "specified in clause (a)" the words "who is not a manufacturer and/or importer and does not effect interstate sale/sale in the course of export out of the territory of India shall furnish a statement in Form 18-A and any other dealer" shall be inserted.

(4) In rule 78:-

(i) For the sub-rule (1), the following sub-rule (1) shall be substituted:- "(i) Any dealer, required to produce a tax clearance certificate under section 65 shall make an application electronically in Form-72 to the appropriate Commercial Tax Officer.

(ii) In clause (a) of sub-rule (2), wherever the word "one moth" occurs the word "seven day" shall be substituted.

(iii) In clause (b) of sub-rule (2) a fter the word "granted to the dealer" the words " electronically" shall be inserted.

(5) In rule 82:-

(i) sun-rule (2) for the word and figure "40 lac" the word and figure "60 lac" shall be substituted. Contd ........ 3 .. . 11 . -3-

(ii) sub-rule (3) for the figure "3,000/- the figure "8,000/-" and for the figure "5,000/- the figure "10,000/-" shall be substituted.

(iii) sub-rule ( 4) after the word and figure "form 18" the words and figures "or in form 18A as the case may be" shall be inserted and for the word and figure "40 lac" the word and figure "60 lac" and the figure "1,000/ the figure "4,000/-" and the figure "2,000/- the figure "5,000/-" shall be substituted.

(iv) sub-rule(7) for the figure "5,000/- the figure "8,000/-" shall be substituted.

(6) After the form-5, the form 5-A shall be inserted:- "FORM 5-A [Ref er rule 8(2)] ORDER PERMITTING A DEALER TO MAKE PA YAMENT OF LUMPS UM AMOUNT BY WAY OF COMPOSITION UNDER SECTION 10 OF CIIBATTISGARH VALUE ADDED TAX ACT, 2005 Shri ......................................... who is carrying on the business known as . . . . . . . . . . . . . . . and is a dealer holding TIN . . . . . . . . . . . . .. . . . . . . . . . . . . Under the Chltattisgarh Value Added Tax Act, 2005 whose only/*principal place of business is situated at ................. Town/*Village .......................... District . ... ........... . Tehsil ................. Municipal ward No ... . .............. . ... (for municipal area only) who has taken works contract of .. . . . . . . . . . . . . . . . . . . . . . . (type of contract) at . . . . . . . . . . . . . . . . (place) for Rs. . . . . . . . . . . . . . . . . . . is hereby permitted under sub-section 1 (a) of section 10 of the said Act and rule 8(2) of the Chhattisgarh Value Added Tax Rules, 2006 to make lump sum payment by way of composition at the rate of .............. in respect of tax payable by him in relation to the goods to be supplied in execution of works contract mentioned above. Seal Dated . 12 . (Signed .. . ............. ) Commercial Tax Officer Cicle .............. " Contd ....... .4 .. - -4-

(7) After Serial No. 22 ofForm-17 the following list shall be inserted:- "List of purchases from such dealers within the state from whom purchases of more than Rs. 1 lac in a vear have been made s. Name of dealer with address TIN No. Description of Amount of Remark No. from whom goods purchased goods purchased Total Purchases

(1) (2) (3) (4) (5) Total: List of sales to such dealers within the state to whom sales of more than Rs. 1 lac in a year have been made S. Name of dealer with Address /TIN No. Description of Amount of No. to whom goods sold goods suld Total sales

(1) (2) (3) (4) (5) Total:

(8) In part-C of Form-I 8, before the "List of sales out of state/consignment/branch transfer" the following lists shall be inserted. "List of Inter-state sales (Quarterly) s. Period Name of dealer with TIN No. Description Value 'C' Form No. of Address to whom of goods No. quarter goods are sold purchased - (I) (2) (3) (4) (5) (6) (7) Total: List of received goods from out of state consignment/branch transfer s

(6) Remarks

(6) Remar ks

(8) s. Name of consignment agent/ TIN No. Description Value 'F' Remarks No. branch with Address of goods Form No.

(l) (2) (3) (4) (5) (6) (7) Total:" Contd ........ 5 .. . 13 . - -5-

(9) In part-C of Form-18, after the "List of sales against declaration by collection of tax at concessional rate of tax" the following list shall be inserted:- "List of T.D.S. Certificate u/s. 27 S.No. Name of the person Amount of Challan No. of Date Remarks making TDS TDS TDS deposited

(l) (2) (3) (4) (5) (6) - Note:- Enclose TDS certificate."

(10) In last of Form-18, for the prescribed format of Acknowledgement the following Acknowledge and Verification Form shall be substituted:- "Acknowledgement and Verification Form

1. Statement transaction No ................................................ .

2. Statement/revised statement ........ . ..... ................... .

3. TIN ............................................................................. .

4. Dealer's Business Name ............................................... ..

5. Dealer's Name ............... .. ........... . ............ . ..... .

6. Address ........................................................................ .

7.- Act type .... ........... ... ........ .. .......... ... ............................... .

8. Period .......... . ..................................... .......... .

9. Financial Year .. ....................................... .......... .

10. Gross Turnover ................................................. . l l. Submission dated ............................... ............... .

12. Challan details:- S.No. Challan No. Date Amount Name of the Bank Branch

13. Other document:- Particulars No. of document Amount TDS Certificate F form Hform Form 26 I form Other Contd ........ 6 .. . 14 . -6- Declaration The particulars given above against Statement Identification No. .. ............. . are true the best of my knowledge and belief. Place: ............... . Dated: ............ .. Date of receipt, Official seal Signature of Dealer ..................... .. Designation ...................... . Signature, Name/designation of employee, receiving statement"

(11) After Form-18 the following Form 18-A shall be inserted: "FORM - 18-A Dealer who is not a manufacturer or importer and does not effect interstate/sale in the course of export out of the territory of India [See Rule 20(2)(b)] Period of Annual Statement DD MM yy DD From To MM (For official use only) yy Date of receipt '---'-----'-----'------'-.,__-'----1'-_J Signature ·······-······························ ·················-········-················· Name .................................... . Designation ............................................................ . Name of the dealer Address Phone/Fax No. ······ ·················································································"'·······"'''''''''''''''''''''"'''''''''''' '' ·······································································································--······························ ···········"''' ' '''''''''''''''''''''''' ''''''""""""""""""""""··················--· .. ···· .. ·····••"'·•········ ...................... . Name and Address of Branch offices within Chhattisgarh State, if any - 1 ........................................................................................................................................................... .

2 ............................................................................................................................................................. . ------------------------------------------------------------··------·-----------------------------··-·--------------·-----------------

PART-A I. Gross Turnover *Gross Turnover on the basis of Maximum Retail Price if option has been taken for payment of tax on Maximum Retail Price of medicine. . 15 . Contd . ....... 7 •. Less - (i) Sale value of goods return within six month of sales

(ii) Cash discount allowed

2. Net Turnover

3. Deductions:- -7-

(i)- Tax free sales u/s 15 and I S(B) •

(ii)- Tax paid Sales- u/s 2(x) •

(iii)- Other deduction (give details)

(a)

(b)

(iv)- Tax amount included in gross turnover Total Deductions :

4. Taxable Turnover • S.No. Taxable Turnover Rate of Tax I 1% 2 2% 3 5% 4 14 % 5 25 % Total : Tax Amount

6. Tax Payable u/s. 13(5) Purchase Tax u/s. 9 .__ _ _ _ Tax- ab- le_a_m_o_u_nt _ _ ___,, ... I ___ e_u_rc_ha-se_T_a_x _ra_v_ab-le--

7. Total Tax Payable (4+5+6)

8. Amount of interest, i f any

9. Total (7+8) Contd . ....... 8 .. . . 16 . -8-

10. Computation of input tax rebate- On the basis of input tax paid on goods purchased within year (On tax amount shown separately in purchase bills)-~-----~-----~---- - ----.--------

(i) @ 1%

(ii) @2%

(iii) @5%

(iv) @ 14% -- Total :

11 . Deduct- Amount of input tax rebate adjusted (As per serial no.12)

12. Adjustment of input tax rebate :-

(i) Adjusted against the tax and interest payable under the Act. · (ii) Input tax rebate claimed a:s cash refund Total (i+ii) :

13. Amount of input tax rebate carried over to next year ( 10-11)

14. Tax deducted at source u/s 27

15. Total [l2(i)+ 14+ 15+ 16]

16. Payment details:- S.No. Challan No. Date Total:

17. Balance payable amount (if any)

18. Refund amount (if any) Amount

19. Amount adjusted in next year from the amount ofrefund

PART-B Statement of rate wise stock of 2oods s. Page of Name of the goods Rate of Opening No. the ledger trading Ale. tax balance (I) (2) (3) (4) (5) . 17 . Name of Bank Purchase Closing balance

(6) (7) Contd ........ 9 .. 7 Branch Sale

(8) I _ .:,2-

PART-€- List of purchases from such dealers within the state from whom purchases of more than Rs. 1 lac in a year have been made s. Name of dealer with address R.C. No./ Description of Amount of Remark No. from whom goods purchased TIN No. goods purchased Total Purchases

(1) (2) (3) (4) (5) 1--- - Total: - List of sales to ~uch dealers within the state to whom sales of more than Rs. l lac in a year have been made -- s

(6) ·- Ji 1 Namf· o{dealer with Address R.C. -r·~oJ'I'lN Desffi•iption of Amount of I Rr.rr:et i_-:s No. to whom goods so Id No. goods sold Tota; sales

(1) (2) (3) (4) (S) (6) ---- -- - ·--- - -,-- I Total: The particulars given above •.re true to the best of my knowledge & belief. - Place ................ ........... . Signature .......................................... . Date ........................... . Designation .................................... . Seal of cicaler, if any .......................... " -----------------------· -------- ................. -------------· ...... --------------.. ----.. -------------------.. -.......... ------------------........ ------------ Ack.now ledgmen t Received annua! ::,~(!;. ~ment fo; the period ............................... tr, .... ...... .................... . in form-I 8•.A. from Mis . ........................................................................................................... .. I I I I - I I I I I along with the following challans/documents:- S.No. Particular of Total No. of Total Amount of Challans/documents Challans/documents Challans/docu men ts (I) Challan

(2) TDS .(3) Contd ........ 10 .. . 18 . I Receipt number ................ . Date ................................ . Office Seal -10- Signature, Name and designation of employee reyeiving return • ------------------------------------------------------------------------------------------------------------------ . 19 . By order and in the name of the Governor I attisgarh (Xav1~ Joint Secretary . \:9 «fl 'ti J I 4 ~ II 'ti .-J <H fc) I fvlFf> ~ fcl'J.l I JI J.J -5f I cl .Q G@) cf>~-11°1 ~ '+fcA", \!I.Q9,'I! ~1®.-JI ~. ~ " ~ ~ - 10/t(D /2012/cfTcp/'Cjf=q ( 55 ) - Vceflflll<$ ~ ~ q5x ~ . 2005 (~ 2 ~ 2005) ctt mxr 15-~ &RT ~ ~1Rkt "ITTcf'clAT cf> Rhlll.-qlFt ~. cfITT1l1

(3) ll ftj Pl~t:c ~ Tim ~ cf> 3l~, cBTc¥r (2) ll crfufc, ~ ~ fwl ~ ~ ~ t <Tm:- i ~ ftiflcb 3['q~~r-mITTt9"c " fchlfl.-qlfrf ~ tfc cfr ~t ~

(1) (2) ~ 20 "cl) '3"y- ~ ftj cefl ll cr1f 2012- 13

(2) cfi m (en) cfj ~ ~ cf,+ ' ftj q-< u~, ~Hf cBT ~1=rrfq, cfj 60 ~ "ffcn ~Tim~. ftif!c:B Jr"-~ 7 ~~~~;'.-f i$T~

(3) ~ clll41~, · ftjctflll cr1f 2012- 13 -~ ~ ~ cBT ~ xlftr, ~ ~ cBT fl 'i I~ cf> 30 ~ cfi 'tjTfR vflTTcrR~tl Umlfl'i¢ ~ ~l'Jll4lc1 cf> ~ ~ c=rm 3l l~~lljfl l( - ~~ ("ct" m .. , , ) ~<@" ~ "-<T<Tgx, ~ z..s/\ 0 /11_ ~ ~-10/tfO/2012/cffr.f) ;-qtq·- mw cf> ~ cf> 01jWc; 348 m ~ '5° (3) cf> 3fj"flxUT ll, ~ WrT °$T ~ ~ ~-10/L-(O/2012/cf[cp/"CITTf(E5 ), ITT"fc.p 2s/10/ 12.. ~ ~ ~ -<I\Tll4lc1 cf> ~ x't ~ &RT ~qjl~lci fclxlT \>Tlffi t I Government of Chhattisgarh Commercial Tax Department Mantralaya . Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated z.s / \ o / \2- No. F-101 l{Q /2012/CTN (55) - 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 Period, which exemption is Restrictions and operation of which available conditions subject to which exemption is granted exemption is granted

(1) (2) (3) Clause (a) of sub-rule Upto 60 days from the If the dealer deposits payable I (2) of ruk 20 quarter end of the second tax amount of the second quarterly return for the quarter for the financial year I financial year 2012-13 . 2012-13 within 30 days from the quarter end. By order and in the name of the Governor of Chhattisgarh, (X~) Joint Secretary I /. BCT·t)-ff~ll~ ~Tl~ ·cffftlITGlf~fi qi~ ftj··rrPT 1l ?I I cit <1 '-h51..-J<{) ~. -;rm xlll9,x --o -- ¢mti:l'11 cp4-jje/') "C;Q)"-10/37 /2012/qfcp/tTf"'q(ss) - UcttlfPl<t, ~ ~ ~ ~, 2005 (cB'-ticf5 2 x=Ft 2005) c#l" tITTT ·1s-~ c#l" '3tr-tITTT (1) ct m

(zj) ITTxT ~ ~IRRill~,, ~ i;j"IJTlT B C1ffi ~ ~ {l~cf51( , ~ m, ~ 9fciRiJc1 ~m cRm t:- · ~ ~) 'C!1P-c.10/25/2012/q"[cp/tfr'iT (31) ~1icf5 19.06.2012 ~~ cb'-ii<I, ~ -1 0/2s/2012/c1Tcn/-qtq (32) ~1icb 19.06.2012 c=rm ~ q51-ffq) 'C!1P-10/37/2012/q[cp/-qi=q (51) ~--licb 05.10.2012 B ~ "31.12.201~~,, cf> ~~TPf ~ 3tcf5' "1s.12.2012" ~~ fcpm ~ I t9 CT'1~ f P I <t, cf ~ I vl! q I c1 ct ~ ~ (lm~x, (vr~ {·igcfci ~ J 'c.91.\D f P I ct, mx=A c11fu1~cb ~ -FcPwT '< 1 ll 9;( ITTT'cf5 G o / tt-/ ?.{!) I 2 .. cB +-I i cf5 'C!1P-1 0 / 3 7 / 20 12 / c.IBB" / tTT"'q- ~:rRTI cf> ~ cf> 31 j c:-'t§ ~ 348 ct m (3) ct ~i•ff<ur .:r. ~-1---'>--r,~-FcPwT q31 ~ cp •-11 cr, 'C!1P-10/37 /2012/qfcp/-qi-=q (ss) ~.--Jicb 30.11.2012 cf5T ~ ~ ~·r0x.1q1&1 cfi ~ -n. ~ &RT \.lcb1~1~ TTPm \JiTciT ~ I Desktop/LAKRA SIR/lakra sir .doc t.¢ 1.\1"1 x--l i I ct, cfl ~ I vl1 q I c1 cf> ~ ~ - 289 - c,m~ (vffcn:R fan I I) figcffi ~ t.¢ CT'1"1 f P I ct, mx=A cl I fa I fG-;q cf5 ~ fcr:n.T Govcnncnt of Chhattishgarh Commercial Tax Department Mantralaya Mahanadi Bhavan, New Raipur Notification Raipur, Dated 30-11-2012 No. F-10/37/2012/CT/V(58) - .In exercise of the pow~rs conferred by clause (ii) of sub-section (1) of section 15-B of the Chhattishgarh Value Added Tax Act, 2005 ,(NO. 2 of 2005), the State Govennent, hereby makes the following amendment:- .. ·?f I AMENDMENT In Notification No. F-10/25/2012/CT/V (31) dated 19-06-2012 Notification No. F-10/25/2012/CTN (32) dated 19-06-2012, and In Notification No. F-10/37/2012/CTN (51) dated 05-10-2012 for the figure "31-12-201211 the figure 11 15-12-2012" shall be substitued. Dcslc1op1LAKRA SIR/lakra sir.doc By order and in the name of the Goverment o~attishgarh (Xa~ Joint secretary Goverment of Chhattisgarh Department of Commercial Tax · 290 - j --- sctft~Pl 4 ~11~"1 <11 fcJ I ft-ll <t> ~ f<l ''-I I' I 1i?l l<"lll '15 I "1 c!) 1l<Ff, ~ ' 2 ~ 2005) cB1" :6ljfl-ci1- 3 ct 3-lj¢'-lict> 8 cfi cblc1 '-l (2) 11' fc'lf-1 ~te ~ cf) ~jflxOI 11', ~ ~ ~ &ffi '3cm qfclffc cfi 3TTfTffi ~ :6ljfl"Cl1 cfi ~ (2) 11' fc)f'i ~te ~ ~ ~ cITTffi t_ 3-l~:- 3-l.'P.

( 1) ~'ift

(2) cm \Jl-$ct>x ~ >fcbR cnT 10T. , f0iflcpl '3441 ~1 ~/~ '3¢<llC:'1 11' 'ITT, ~ chfcccJ ·wfcm '3¢<llC:'1 ~ ~11f1ic1 ~ I \J"1ifPlcf, cfi -<1~41&1 cfi 411, ~ c=rm ~ l~~llj'Hlx, - ~~ -c~~> ~ ~<Rf flR!cl ~. ~-1ict> - Ft} \2.) \ 2- . ~ ~ 10-180/2007/cfTcn/'CJTcr- ~ cfi ~ cfi ~j't\Jc; 348 cfi ~

(3) cfi 3ljflx0 1 11', ~ fcr:rrir cBt ~ w1TTcP ~ 10- 180/200? /cffcn/qfq' ( 5~), ~'1ict> \9(.\2-/ \L cnT ~ ~ xlv-llYl&l cfi ~~.~&NT \.lct> l~lci TTPm '1l'TTfT ~ I \JCTtl{PI~ cfi xlv-ll41&1 ~ °'1T'-l' xl c=rm 311 ~~II j'<i I'<, (~ ~1!cfo ~ 'I Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated o. F 10-180/2007 /CTN ( s.:3 ) - In pursuance of the provisions specified in column (2) of S.No. 8 of Schedule-III of Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby notifies the goods specified in column (2) schedule belox under the said entry, namely:-

SCHEDULE S.No. Name of goods

(1) (2)

(i) Coal and coke in all its fom1s, but excluding charcoal, used in generation of energy/power including captive power plant.

2. This notification shall come into force with effect from the date of its publication in official gazette. By order and in the name of the Governor o~ c11pattisgarh (fa((l'K (Xavier~ Joint Secretary Subject-Chhattisgarh Value Added Tax Adhisuchna No. 07-15.03.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 09-24.03.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 17-31.03.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 18-31.03.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 19-31.03.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 20-31.03.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 21-31.03.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 24-30.04.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 25-30.04.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 26-16.05.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 27-16.05.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 28-16.05.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 30-29.05.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 31-19.06.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 32-19.06.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 33-28.06.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 34-30.06.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 40-31.08.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 41-04.09.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 42-18.09.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 45-26.09.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 46-26.09.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 47-26.09.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 51-05.10.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 53-05.10.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 54-06.10.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 55-25.10.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 58-30.11.2012 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 59-17.12.2012

Chhattisgarh Value Added Tax Act, 2005 (Adhisuchna Year 2012)

The enactment

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