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

8ctfl t PI ~ ~llfl.=t q I fb I ft-~ cf> cfR fq1-1 PI l=f=::tl~~ " l-f 51 "1 ~ I -qq;:r, ~ - ~ ~ - 10/oJ /2012 /cfTcn/~ ( ol ) - tPfuifPlcf, ~ ~ ~ ~. 2005 (~ 2 ~ 2005) ~ tITT"r 15- ~ c#l" ~ (1) <f> m (ctr) &RT ~ ~,Fcrrilfi q3t mTI1T it c>rm ~ ~ fHcf5 1x ~ &RT, ~ ~ 7TW 3ljfl~ cfi ~ (1) ll fclP\f{15e ~ ~- cITTc¥f (2) ll fclfrtfcf1:c ~ cf> ftnt, ~ (3) ll fclP!R{1:c ~ e1m ~ cf> 3l~ xITTT ~ R..1icn 31 .03.2013 c'l"cn ~ ~ ~ t <tl>.TT:-

(1) ~ ....... (2) ~ 20(2)(~) cf> Fclrn~~ 3l~ fcl'fITT, ~-18 2011-12 cpl 1lfll'- 1T 3Tfl-=cfi

(en) 31:!flil~- 1 ll fc)P!fcf1:c ~ m ~ &RT ct5-<:icfd ~ m (~) 3ljf[ifl- 2 cf> 1lfll'- 3 cf> 31j<$9icf5 1 ~ 2 ~ Fc1 Plfcftc ~. m (1T) ~ ~ ~ ~ GCTTt, cf> tP rn"'1 fP I c;; ~ ll clRT m ~ ~ ~!TTI tP ITfl f P I cf, cf> x I \T~ 41 c1 cf> .,P, ~ c,l>.TT 311 ~~II jfi Ix, (~ ~cfii~ ~ , f?..-1icf5 o<a/o~ /-:,..01 Q:, ~ ~ - 10/or/ 201s/cf[cp/qfif- ~ cf> ~ cf> ~jmc:. 348 cf> ~ (3) cf> ~jflxu1 ll. ~ - fcl,wr c#t" ~ ~ ~ - 10/ol /201.5 /'cfTqJ/~( 01 ), R..1icn o8/ol-/-:J..Ol2' cpl~~ XI\Tli4 lc1 cf>~~. ~ &RT l.Jcfjl~lci fcnm \JJTTff t l Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, New Raipur NOTIFICATION Raipur, Dated oB/0 i / ')...o I~ No. F-10/oJ /201J/CT/V ( 01 )- 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) upto 31-03- 2013, namely:- Rule from which exemption is granted

(1) Part-C of Form-18 prescribed under rule 20(2)b)

SCHEDULE Year

(2) Financial year 2011-12 Restrictions and conditions.

(3) 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, d (Xavi~ Joint Secretary " \:h''ctl tP I ~ ;! 11 '{-I ---1 cllflllft-llcf> ~ ~ 'i -511 cl ,Q 'i61'1cfl ~. -;:rm ~IJ19,~ 3@rq"iFIT ~. ~ os/o~ /?-01 ~ ~ ~ -10/ OJ /201~ /qfq)/"C!Tq ( 0.2..) - tP,dh-Pli:p ~ ~ cf)x ~. 2005 (~ 2 ~ 2005) c#t 'c:ITTT 15-~ .cBT ~ (1) cfi ~ (cD) &RT ~ :i!lf'cHlll q5l' ~ -ij c1IB sQ" ~ flxcblx ~ ITTxr, ~tr~~ ct;~ (2) 1f fc1P!R"~ ~1q1Rli1 cf5 cr.f cITT, ~ (3) ~ RlPlfc!tc qff cfi fu<), ~ (4) -ij !1~1RlPiR""<'-~ cfi ~ ~ ~ - cfi RP<-11,;q<-1-1 ~ ~ cfi ~ (5) -ij RlPiru:"<'-~ e1m ra cfi 3-T~ ~ ~ W ~~t zrm:- · ™~ 31'. Clll411'(<-li cfiT <l1t qt:i mcltl'R/~ l'i<'l ~ '1 cWTT ~ cp_ fwrn ~~-rm

(1) (2) (3) (4) (s)

1. tPC'dl~i i 1<1, ~ tfclrcld ~- fcmfm 'c:ITTT 1 9 c#t ~ cBTc,l1i' (2) 'tf 1cw11c;~ elllYl;f) ~. 2005 cBT ~ ~ (1) cf; 'c:ITTT 19 c#t ~ ( 1) cf; ~ (~) ~-2 cf; 1WT-3 cfj 2011-12 ~ (lT), 'c:ITTT -ij ~clfu; ~-18 cf; ~ ;;i.Jjcpl-fjcp 5 -ij qfu@ ~ .:1. 21<rl~ ~ ffl TI2TT ~. ~ ~ "ITT, ell cl fl Ill ~ crrc;r ell cl fl I li"i (2) cf;~ ~ ~ ¥J t e1m ~ ~ cITT 8l-s¢x. ~ cf; ("C;cP), (cTT) ~ ~ ffl qff 2011-12 # X'i0 1 ~ . r:, elll41fl, (cft;f) TI2TT ~~3lm~1R~~ 4\Jl l~C1 ~fl$) ~ ~ ~ ~ 20(2)(cn) cfi m~ ~ ~ - 1961 c#t ~ ~ X'i0 10 ~ ~ TI2TT 'c:ITTT 4 1 'c:ITTT 44(AB) cfi ~ ~ '$1' '¢1,%1 '$T ~ (2) \JlR qTcfr ~ wnt '$T ma- ITTfcn 31 .03.2013 dcn ~ ~ ~% 1 r:, ~ ~ qR: ~ 'c:ITTT 21 $l° ~ ~ (2) -ij IC!l1 1G~ elll41;f) 2. 'c9C'dlx-Pli1, ~- 2005 $1' ~ ~ (2) cf; tTRT 19 '$)' ~ (1) cf; ~ (~) ~ -2 cf; 1WT-3 cf; 2011-12 ~ ("C;cP), (GT) lf ~mfur ~ -1 8 cf; ~ ;;i.Jjcpl-fjcp 5 -ij qfu@ ~ -ij ~ (cft;f) TI2TT ~ ffl c'f2TT ~- ~ ~ ell cl fl I ll ~ crrc;r ell cl fl 14'1 ~ 20(2)(cn) "ITT, 'Tfc1R qR: ¥J % TI2TT ~ cITT ' ~ cf; ~ cfi m~ U.lT .. ~ ~ 81~¢'(, 3TTf1"@ • r:, " qR: ~. 2006 cfi . ~ 53 cfi 4\Jll~C1 Clll41'<1, ~fl$) ~ ~ ~ - ~-f.n:r.-, (1) lf ~ ~ - 50 c:, ' • ~ m ~o 10 ~ UT -i:f 3TTfuc ~ ITTicn 31.03.2013 ~3Tm%1 , cfcp~q'R:~%1 . ,, ~ ~ - 10/oJ/201j/qfcp/~- ~cf>~ cf> 31-j't\J~ 348 cf>~ (3) cf> ;.{ljt1xo1 "B, ~ fctwr c#r ~ ~ -c;co- 10/01 /20~ /cffcn/~( 02 ), ~-iicf> o8/oi/~l5cfif ~ ~ xi""~4lc1 cf> ~ "ff, ~ &RT !.lcf>l~lci f$m \Jf1Tif t1 . · . Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, New Raipur NOTIFICATION Raipur, Dated oe/o l /~1~ No. F-10/ o 1 /20 lt,fCT/V ( o '2- ) - In exercis,e 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. Class of dealers No.

(1) (2)

1. Registered dealers under the Cbhattisgarh Value Added Tax Act, 2005 whose annual turnover is less than Rs. 10 crore, except dealer who deals in goods specified m S.No. 5 of part-III of Schedule-II

2. Registered dealers under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover lS Rs. 10 crore or more, except dealer who deals in goods specified Ill S.No. 5 of part-III of Schedule-II

SCHEDULE Year

(3) Financial year 2011-12 Financial year 2011 - 12 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 2 1 and rule 20(2)(a) and sub-section

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

(5) When the dealer specified m 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 file such form upto 31-03-2013 along with audit report required under section 44(AB) of Income Tax Act, 1961 if his annual turnover exceeds Rs. 1 crore in the year 2011-12. When the dealer specified m column (2) has paid the tax payable with interest, if any, according to Form-18 prescribed in clause (b) of sub-section (l) of section 19 and file such form upto 31-03-2012 along with audit report in Form-SO 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~ attisgarh, (Xav~ Joint Secretary 8 ctft f F' I ~ ~ 11 ~ "1 4 1fi)1ft-llcf> "cf>x ~ l-f-~ I C"I~ +-151-ic{) ~, 4<TT" -< ll19,-< ~~ ' ~ "C[tl)-10/ 0S-/2013/cfTcf>/~ ( Ob) - \:PCT"llfPlq, ~ ~ c1'R ~. 2005 (~ 2 ~ 2005) ctr mxr 15-~ ctr ~-mxr (1) cfi m (c:rr) &m ~ ~1f4-ci<.1'i cnT 'ITTWT "B C1@ ~ ~ fHcf>lx:~ 6@, f.19fB-lftic4 mm:R" ~ ~:- ~~ ~ cpJ.ilcf> ~-10/01/20~3/qfq')/-q-rq (01) R1icf> oa.01.2013, c=rm ~ ~ ~-10/01 / 2013 /cfTcf>/-qf:q (02) ~ 08.01.2013 ~ 3Tq, "31.03.2013" cfi ~ 1R 3TTp "30.06.2013" 'ITTffi-e:mqc=r ~~I l:P CT7°1 f P I q, cfi ' 3ljiUG 348 cf>~ (3) cf> 3ljf1-<0I ~- ~ fcl1TI'f cf!-~ ~ ~-10/05/2013 /qfq')/'CTT'tf (Ob ), f?..1icf> ~:t_/.S/~ cpl'~~ \!l'J"ll4lc1 cfi_ ~ ~. ~ &RT \:lcbl~lc4 fcnm v'fffiT ~, . g ffil f!'11 ~ cfi '-! I ""ll Q I &l cfi 1l1i ~ c=rm ol 1 ~ ~ 11 jfi I -<, V (~-~- ~~) 3f"CR~~ _$ . .. · • ·· ····· ---------------- _. .. ; . Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICA J:ION Raipur, Dated ~/-0 / .!2-Q 15 No. F-1 0/ V',/2013/CTN ( 0'1, ) - In exercise of the powers conferred by clause

(1)

8 . .

9. · 10.

11.

12.

13.

14.

15.

16. ' ~ ~ '(!_ -g., I cJ51TTcfj

(2) ~-10 / 28 / 2006 /cffq, /-qrq ( 16 ) ~-10/24/2006/cffq,/-qfq ( 29) ~-10 I 64 / 2006 / cf[q') /-qtq..( 56 ) ~-10/27 /2008/qjcp/~ ( 19) ~-10/33/2008/qjcp/-qfq ( 27) ~-10 I 49 I 2008 I cfTq, /-qtq ( 38 ) ~-10 I 64 / 200s /qjcp /-qtq ( 53 ) ~-10/03/2009/cf[q')/-qfq ( 08) ~-10 / 15 /2009 /cJTcp ;-qtq ( 25 ) ~-10 I 26 / 201 o /qlq? /'CJt-q ( 29 ) ~-10/26/2010/cf[q')/-qfq ( 30) ~-10 I 47 /2010 /qlq? /-qtq ( 64 ) ~-10/23/2011/qlq?/'Cffq ( 23B) ~-10 / 23/2011 / qfcp / 'CJTq ( 23C ) ~-10/15/2012/qlq?/'Cffq ( 20) ~-10/15/2012/qlq?/'Cffq ( 21 ) . ~

(3)

30.03.2006

12.04.2006

14.06.2006

28.03.2008

31.03.2008.

25.06.2008

27.09.2008

27.01 .2009

27.05.2009

26.03.2010

08.10.2010

31.03.2011

31.03.2012

31.03.2012 l:P ro~ f-P I ~ cf> ' -;:,r:r 'ff c'fi?.TT i:l-l I~ ~I I jfl Ix, . (.ft.~fTl<r) $~:!~~ ~- ~~.Z/o&/9-DJ.2> ~ ~-10/06/2013/qfcp/'y"ffl ( t:)7 )- '<fIB1 cf>~ cf>~· 348 cf>~ (3) cf> 3ljflx0 1 B, ~ fc8TTrr cBl" ~ .~ ~-10;0V2013/q[q)/'Cff"cl" ( 07 ) ~~J./tc, 1,~ cpT ~ ~ X!\.TllYlci cf>~ 'ff,~ &RT \.l¢1~1c4 fcpm ~ ~ I l:P cffi W I q, cf> '< I \.Tll q I 61 cf; -;:rr:f ~ c'fi?.TT i:l-ll~~lljfl l-<, V (~-~ . . ~~) 311RlJ;~'flm ······ ·-··· -· ···--··--··------,~ - --- - - --- ' . Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION · . Raipur, Dated ~$.._/o2> J~J!!, No. F-10/ o 6 /2013/CT /V ( c 7 ) - In exercise of th~ 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 "2013" related to period of the notification, the figure "2014" shall be substituted:- S.No.

(1)

7 . .

10.

11. · 12.

13.

14.

15.

16. Notification No.

(2) F-10/2_8/2006/CTN ( 16 ) F-10/24/2006/CT/V ( 29) F-10/64/2006/CTN ( 56) F-10/27/2008/CTN ( 19) F-10/33/2008/CTN ( 27) F-10/49/2008/CTN ( 38) F-10/64/2008/CTN ( 53) F-10/03/2009/CT/V ( 08) F-10/15/2009/CTN ( 25) F-10/26/2010/CTN ( 29) F-10/26/2010/CT/V ( 30) F-10/47/2010/CTN ( 64) F-10/23/2011/CT/V ( 23B) F-10/23/2011/CT/V ( 23C) F-10/15/2012/CT/V ( 20) F-10/15/2012/CT/V ( 21) Date

(3) .. 30-03:-2006 12-04-2006 14-06-2006 28-03-2008 31-03-2008 25-06-2008 27-09-2008 27-01-2009 27-05-2009 26-03-2010 26-03-2010 08-10-2010 31-03-2011 31-03-2011 31-03-2012 31-03-2012 By order and in the name of the Governor of Chhattisgarh, V (D.S. Misra) Additional Chief Secretary --·--·--------------..L- --'--- - ------- • r I w-CTl) ~p 1 ~ ~ n ~Fl ii I fcl I R,-~~ <f> °q> { fcr~=rPl 1--l?llcl~ 1-Hf I~ cfl 1:""T"<r-1, ~ ~x ajq:q~ ~. ITTNi 2.11(03 I ~oJ3 ~ ~ -10 / pt:> /2013/cffcB'/-qr'q ( /~) - 8im"lfPl<t. ~ ~ ~ ~- 2005 (~ 2 ~ 2005) c#t tlRT 15- ~ ~ ~ \/1Rhill1· cm mwr Tl' ~ ~-~ "fR"q)R ~ GRT, ~ cfT ~ ~ cB" ~ (2) ii fc!PtR't-c ~ cB" cf1f cm ~ (3) ~ fc!PtR't-c m cfcp ~ 01.04.2013 xt

31.03.2014 C1CP <ITT ~ cB" ftm '3c1n ~ ~ 3Tqj.=f ~ cB" ~ xl ~ J:rc:'R cITT"ffi t:- ~cfi ' 3'f_cj5'_ cffij3TT <ITT ~ ~ q-i'l ffl

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31. ~~~ ' • ~ ~-10/ fe>/2013/cJTqi/tTRf (t* ~ cB ~ cfi ~ 348 ct~ (3) cfi ~ ll. ~ ~ clfr ~ ~ ~-10/r,o/2013/q1q,/qt-q ( tUr ~ ?..~(03/ 13 q;r ~ 3fjqTG '11\T<l41t'i ct mfm!m ~. ~ 6Rl !.lcf>l~IC1 ~ \iffm t I . I ' vctflfPI~ ~ -<lv-tl41t'i cfi -==tP, ~ ff2TT 3tl~~lljfll'1, (~ki 3T'Qx ~ ~ • I Govc1 nment of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 2.S (er?)} :io I .3 No. F-10/ to/2013/CTN ( {?-) - In exercise of the powers conferred by section 15-B of the C10attisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under the said Act to the extent specified .in column (3) for the period from O 1-04-2013 to 31-03-2014:- . S.No. (J)

1. I

SCHEDULE Class of goods Extent of Exemption

(2) (3) Machineries and equipments used in execution of civil works contracts and road construction such as:- Partly so as to reduce the rate of tax to 5%

1. All types of cranes

2. All types of excavator & rock breaker

3. Batching plant (Concrete Mixture Plant)

4. Bridge inspection machines,

5. Compressor & Driving Rig ·•

6. Concrete pumps

7. Dozers,

8. Electronic Sensor Pavers,

9. Graders

10. Hot mix plant

11. Hydraulic Boom Placer

12. Hydraulic Broomer

13. Hydraulic Twin Boom Jumbo Drilling Machine,

14. Kerb machine,

15. Loaders,

16. Mozaic polishing machines,

17. Pile driving and pile extracting equipment

18. Pipe jacking machine

19. Pneumatic Tyre Rollers (PTR)

20. Rail mounted Gantry Crane,

21. Road rollers

22. Soil Compactors

23. Stone crusher, screens, separating plant,

24. Surveying equipments ·

25. Tandam rollers

26. Transit millers

27. Transit mixtures

28. Truck shovels, bucket tranches,

29. Twmel boring machines

30. Vibrators (concreting vibrating equipment)

31. Wet mixed plant, By order and m the name of the Governo,tf Chba~isgarh, (D.~) Joint Secretary • \ l:P ct-fhp I ~ :t II fl--1 cl I ft) I fv-ll cfj qR WTPT 11"~ S1{51....jcfl ~. -;:i-m ~~ ~-=cr-=rr: ~. ~ 1.elr.0/ f3 ~ ~ - 10 / t O / 2013 /qfc/J /~ ( r .S ) - t.PCT"li'{i 1 I~ ~ ~ CM" ~. 2005 (~ 2 ~ 2005) ctr SITTT 71 &RT ~ ~l~lll- cf)]" ~ if c'f@ ~ ,' ~ ~. qcit;& l '<!I, t.Pc"d..,lfPld ~ ~ cB""'< ~. 2006 if 01· ~. 2013 ctr '1.l"~lcl~~C'l cil it Ahif&Rsa ~ q')ffi1 t <:r~.-

(1) ~ 8 -4-:-

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(2) ~ 57 if:-

(ii) ''(@) (~) :rmerur cf>~ cf>~ 3TT~ ~ctr~~ ~- (Gl) £:Tm 49 ctr '3"CltITTT (1) -#; m (u") cfi ~ CM" ci~ «TTG'f (<ITT" ~ ~ ill) ctr "x1ftT ~ :fTciR cf; ~l-j lOf{-cJ'«i9 ~ cBT ~~-"- \j qf.i lj l-j (7) if ~ ~ 1il ~ "~" 3TTm ~ cf> ~ ~ "/ :fRTaoT" 3ffi:"{~ fcom '1fTTT I • I

(3) f.TTl.:r 59 lf:- ( i) 0qf,',lJ9 (1) m ~ cp) tPl-$¢'1 '3qf.H.Pi (1) m ~~ tf( Plh-lf<1ftrn '34f.illli ~ fcnm ~:- ( ii) .' ( 1) 7:lft ~ WtA" <.TT 1_f'RilffUT cf)' ~ lf Rll+i 57 cJ5'l" ~ <.TT ~ 3fC!eTT3TT cJ5'l" 1lffi -;:y cJ5'l" ~-."ITT <.TT ~ tITTT 48 cJ5'l" ~ (4)/tITTT 49 cB1 ~ (1) m m (t:r) m ~m m ~ cITT" c=rm/m ~ m ~, ftmcf)' ~~ -?r 3Dfrc;f ;~a,ur ~ c#l" ~ if. "¢T :fffiR ~ cITTrn t m ~ m T@lffUT ct; ~ ¢1 ~: ~ rITT" ~ ~:·· "(3) ~ 3Tlfu;f /i_r=Rta:rvr '34Pllll-l (1) cf; 3:rUA ~ 3TTUR "CR~: ~ rITT" ti umfl- % ft}) Ji cf1 c1 ¢ a j -q tITTT 48 cJ5'l" '3"4"tITT1 ( 4) / ~ ~ tITTT 4 9 cJ5'l" ~ (1) cf) m (t:r) ct;--.._~m cf; ~ cITT" c=rm /m ~ <.TT ~ cJ5'l" ~ coT :fIBR -.=nft. fcimT · t furwf ~ti- -q 3Dfrc;f / TRteror cfft ~ t cIBt ~/TRTeror ~- uf5! ~ -q ~ 1J11.:iq51~ -q ~ 5!IB ~ ~ m ft}) '3cfef ~ "¢T ~ ~ "¢T ~ /TR!"lffUT ~ ~ m * ~ cfR Rm -rrm ~- fct5g ~ coT ~ ~ X71"2:f -.=nft ~ 7T<TT m. cIBt ~ / TRTlffUT ~cl ir,: «?1 ¢ I '1 cITT" "ffcfj1TT I" 'cP CTl"I fil I d cf; '11 0-ll q I c1 cf; rfTl1 ~ TI2.Tf Jl I~~ 11 jfl 1-./, ~ (~-~- fT:r~) ~~~ ~-~ ~/er?J/(~ ~ "lfCf,-10/ fO /2013/qjcp/-qr'q- ~ cf; ~ cf; ~ 348 cf; ~ (3) cf; JJjfl-.! 0 1 B, ~ fcr..n1T c#t ~ ~ -c:;q:,- 10/ to /2013/qJq?/"lTfil ( t:::s ), ~2_~ f ◊3((3cfTT ~ ~ '110-ll41&1 if)~~. ~ 8RT \.l¢1~1c'1 fcmTT -;Jffffi "@- I Vct'f1'1i 1 ld ~ ~l1Jl14lc'1 cf) ~ x1 TI~ 3l l~~lljfll'1, ·. (~~'ll) ~~~ • I \ Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 2..~ ( 6?'.> / Q.Ol 3 No. F-10/ tD 12013/CTN ( t"3 ) - In exercise of the powers confen-ed 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 1st April 2013 in the Chhattisgarh Value Added Tax Rules, 2006, namely,- AMENDMENT In the said rule-

(1) In rule (8), . .

(i) sub-rule (1) after the word "application" the word "electronically" shall be inserted.

(ii) sub-rule (2) after the word "grant permission" the word "electronically" shalJ be inse1ied.

(iii) sub-rule (9) after the word " his option" the word "electronically" shall be inserted.

(iv) sub-rule (10) for the word "one half percent" the figure and word "0.25 percent" shall be substituted.

(2) In rule 57:-

(i) For the existing clause (b) of sub-rule (2), the following clause shall be substituted:- "(b) (i) The application for revision shall be accompanied by an authenticated copy of the impugned order.

(ii) A copy of challan in proof of payment of the amount of tax and/or interest, in at,cordance with the provisions of clause (d) of sub-section (4) of_section 49."

(ii) In sub-rule (7) after the word ·'appeal" where eve·r it occurs the word "/revision" shall be added. -- ---- - • \ . (3) In rule 59:-

(i) For the existing sub-rule (l) excluding proviso, the following sub-rule shall be substituted:- "( 1) If the memorandum of appeal or application for revision does not comply with all or apy of the requirements of rule 57 or the appellant/applicant fails to pay in accordance with the provisions of sub section (4) of section 48 I clause (d) of sub-section (4) of section 49 the tax and/or penalty or interest in respect of which the appeal /revision has been prefened, the appeal or applicatio11 for revision may be summarily rc~jected :"

(i) For the existing sub-rule (3), the following sub-rule shall be substituted:- "(3) Where an appealh:evision is summarily rejected under sub-rule (1) on the ground that the appellant/applicant has failed to pay in accordance with the provisions of sub-section ( 4) of section 48 / clause ( d) of sub-section ( 4) of section 49 the amount of tax and/or penalty or interest in respect of which the appeal/revision has been preferred, the appellate/revisional authority may, where, it is subsequently brought to its notice that the said amount was paid before filing the memorandum of appeal/application for revision but the proof of payment was not furnished therewith, re-admit the appeal/revision." By order and in the name of the Governor of Chhattisgarh (D.S~ Joint Secretary • ("\ - 'iy \ '- ' ; '{ ~ i (-,, ,. ' ~; , f q 1-fil ! ft-ll cf> cf>x ~ 1'1"-:::t I C'i ll 'h~ 1..-f c!) ~. ~ x Ill 9,x .3UffilT-f"11. ~. ~ 2~ /03 / 2-a1?:, ~ ~ - 10/ ~ /2013/cflcn/'QTT:f ( lrf) - 't.9CT11flllG ~ ~ ~ ~. 2005 (~ 2 ~ 2005) cm ~:1,xri:,1"1- 1 cm "wfm=r ~ ~ '34cf>':! 0 , .. ·~ ~ !,l fcl ~ ~ 58 # mt ~ 3ftlaTT3TT cB" 3l jfl '<! U I # ~ fl -i cf> I -i Gffi ~ ~ 45l-licf> ~ 10-31/2007 /cflcp /-qi-:f,f (21) R.:iicf> 02.04.2007 # -.:fr-a cfr ~ ~j~i:,11 # fM~~&c l=fIB cm ~ '1fTm t "[l~.- 3l cp, .• • ~cl?Trl"P1

(1) (2)

(30) tTR cB"T m WTR mt ~ (trm c;: ifl~ic:x)

2. <16 ~ R.:ii45 01.04.2013 ~ '>l'fllcl~~c1 m-rft 1 8im"lfPl<t, ~ -il\ill4lc1 cfi rfTl-1' ~ -a-m 3ll~~lljfllx, ~ ~ -10 / 0..9/2013/qfcfj/-qr-c:J- '.:f'ITTr m ~ m 31jW~ 348 m ~ (3) cfi ~jfl':! 0 1 #. ~ ~ cB1" ~ ~ ~ - 10/~ /2013/cffcn/-qi":q ( Pj) R.:iicf> 2<2 {o:;( (3 cnT ~ ~ x1"<Jq1c1 m ~ ~. ~ wxr i;i451~1a ~ '3fTC11 t l ,•, ,. 8i rn"I fl lf ct, cfi '<! I "ll 41 e1 ~ rfTl-1' ~ . · . (fQTT 311~ ~'-' j-{-11-i, Govern, 1cnt of Chhattisgar Commercial Tax Department Mantralaya Mahanai Bhawan, N aya Raipur NOTIFICATION Raipur,Dated :i.i/o3/1C>l3 -.. . No. F-10/~ /2013/CTN ( I r( ) - In pursuance of the provisions 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 Government 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 S.No. Name of goods

(1) (2)

(30) Paddy Transplanter

2. This notification shall come into effect from 0 1-04-2013. By order and in the name of the Governor of Chhattisgarh, (D.~ ) A dditional Chief Secretary I ,, · 'tP@fl 'I ~ ~llfl.=t <:llfolRrllcfj cfR" n:J1=TT1T li :if I cl ll '-li5 1.=tG1 ~. ~ xl<l:!'x 3limr~ .· ~, ~ 2..~{ 63 / 2-_6( 3 ~ ~-10/ ~/2013/cTfq)/-qr-q ( /5) - t:PC\tlfilld ~ ~ cITT ~' 2005 (~ 2 ~ 2005) crft tITTT 71 GRT ~ ~lfcl-all) c!TT_ ~ "If ~ ~ ,' ~ ~. l-!<is_Elxl, 'tPC\ilxi'lc$ ~ ~ cITT ~. 2006 ~ ~ "If \.101~11 ~ ~ PJ+.-jfB.iftrn ~ ~ t ?:f~, - ~$, ~ 8 cf; \31f-~ (3) clft <il~c/?I cf; ~jcb91cfi 1 'R ~ ~ cB" ~ ~ Plkl~ftia ~ ~ c#t u=rm:-

1. fuFciC;, Ri:rfur "fm<t, -~ Piwaifula flfci.!faa ~ m,- • ..

(en) ~ cfi',gj~Hx, ~lh~cfic,c-H 31\:.Tc!T ~ cfi'J1~1AJ1 '3Ycf5xUI q)J' ~ c'f2lT "ffi"~ I (~) ~ 'fl1'1R ~- ljyi:fj-,:U j q)J' ~ c'im ~ (TT) ~fc.1tje-< (@l:fc) 'C;cf ~F5<2lc:-< q)J' t;Sf?icB~H ffirf ~I

(i)~~:-

(1) ~~~~-~qR1f'9@ 'cPmlfl 1 1c/, xfu'lf ~ 'lfu=R >R clxl f$'m \JfTTl I

(2) ~~~fct,mvfRcfl"c,1~ 'cPIT!Jfj11d ~ct~~ ~ /clxl fcnlJ1 ~ I

(ii) 1fcf11 rr=¥ mm ~ --=-"' ~. ~:-, JVII, , , "7t;,'l:1, . q)J' ( 1) ijjff ~ \31m)'lT fciuTr \ijA qTc-fT '98 'cPfu"ifl• l c/, ~ ~ 'lfu=R 'fl clxl ~ "1Tl! I

(2) ijjff ~ ~ TTP<n "GfR qTc-fT '98 'cP rn'I WI c/, ~ ct ~ ~ 1mn / clxl fco<:rr \JfTTl I ~ ~ ~ 01.04.2013 ~ ~--11cJ~il61 611111 o.6 qfa~1a 1 \.lfa!;/ld 2~ . 'tP rnl fl J 1 1, cB" x I \ill q I a cB" .:rr:r 'R TI~ ;.:$1l~!;/lljfllx, . ~ . 1 ~ {tt."C[ff. ~-51') 3l1Rj~~ '~-'-'-'---~------------------- .. . . \ 8>C\l"lfil l ip cB '11\J"<-14lc:1 cB" -;:p+=r ~ . c'f~ ~l~~lljfllx, ' V (~-~- f4~) 3f4x~~ I • ' 2 ' --------·----- Gov<::rnment 01 \.., 11.u ..... u~Jarh Co1nmercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 2.~/63 /2.0J3 No. F-10/ ~ /2013/CT/V ( J .... Ei ) - 1n exercise of the powers confen-ed 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,- AMENDME T In sub-rule (3) of rule 8, for entry relating to S.No. 1 of the table, the following entry shall be substituted:- I. Civil construction works, excluding following:-

(a) supply and insta1lation of air-coolers or air-conditiioners, air conditioning equipment:

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

(i) Roads:-

(1) When the goods for use by him are

0.6 Percent purchased within the State of Chhattisgarh.

(2) When the goods for use by him are I Percent received/purchased from outside the state of the Chhattisgarh.

(ii) Buildings, dams, barrages, canals, diversions:- ( I ) When the goods for use by him are I Percent purchased within the State of Chhattisgarh.

(2) When the goods for use by him are 2 Percent received/purchasea from outside the state of the Chhattisgarh. This Amendment shall come into effect from 01.04.2013. . 3 · By order and in the name of the Governor of Chhattisgarh (D.S~ J oint Secretary . ._ EP ctf) fPI ~ -~11 f Fi ci I fu I ftll cf> "<t>x WTflT J..f ?!l cl ll '-i t51--1 cf} ~. -;rm x 1-Q 9,x ~T.MT . · .. ~ ~-10-11/20 13/qfcp/-qi:q ( 16 ) - 8iCT1lfi'lq, ~ ~ ~ ~' 2005 · (~ 2 ~ 2005) ctr tfRT 1s-~ ~ >Rm ~1f2Ridi cir m ~ c,m ~. ~ ~ ~ ERT. ~ cf'r ~ ~ ~ ~ (2) ii~~ ,m;r ~ crrf cITT ~ (3) if ftjPJR'bt: xWrT ~ ~ 01.04.2013 ~ 31.03.2014 c,q5 cm 3fclfu- ~ fu1) ~ ~ ~ 3l'tfR ~ cf> · :fIBR z-r ~ ~ ~ t:- 3l.cp,

(1) (2)

5. ~),~,

10.

11.

12.

13.

14. ~ ~ ~ (L.D.O.)

(3) 3fffi:r: ~ ~ ~ fcl, ~ cITT ~ ~5%m~ I 3fffi:r: ~ ~ ~ fcl, ~ cITT ~ ~ ·5% m ~ I 3fffi:r: ~ ~ ~ fcl, ~ cITT ~ ~ 5% 'ITT ~ I 3rnci: ~ ~ fcl, cR cITT ~ ~5%if~I 3fffi:r: ~ ~ fci; cR cITT ~ ~ -5%51~1 3rnc=i: ~>lclm TTfcRcITT~ -~ 5% if ~I 3fffi,: ~ >1clm ~ fci; cR cITT ~ ~5%51~1 ~ : ~ >1clm fci; ~ cITT ~ UccfR 5% if ~ I ~: ~ >1clm fcr; cR cITT ~ ~5%51~1 ~: ~ v.cFR fcr; ~ ctr ~ ~.5%"ITT'vl'WI ~: . ~ v.cFR fcr; cfR ctr ~ ~5%m-~I ~ 5%'ITT~I ~: ~ v.cFR -~ 14%51~1 ~ ....... 2 .. ----------······-·· ···· --- ; . --· - 2- . . . . th'ftJ W i,ct, cfi ~x i \S~. l1~4 l~c1 cF ;w:T ~ ~2TT 31 1~!i'llj{-m, ~v (-tr.~.~ ·'>·T) 3fCR 11~ "ffftlq . & ~-~ ~~~1-9 ~ ~-10-11 / 20 13/cfTc!'i/'qT'q (16}- imc-f cfi ~ cfi ~ '348 cfi ~ · (3) cfi 3TjfixDI °B, ~ fcr-rTir cITT ~ ~, ~-10-11/2013/qTqJ/-qi"=q . (1 6), ~ 2a.03.2013 crn ~ ~ x1\S£1 q1c1 cF ~ ~-~ ~. 9.¢1R1 a fcrm "GfRli ~. I 'c.hiil {i ll ct, cfi x I \Sll q I c1 cfi ~ ~ c'f2TT 31 1~~11j{il< ' · .. -....,,;,.V--., \...Jt ·J..l.a,.Ll! l,;Jl.ll V1. \!,_,,HiJN::tlltJ! ,':> ~'5-A.L .Id.: Commc.rcia] Tax Department · .. lVfantra{aya . Mahanadi Bhawan, Naya Raipur NOTIFICATION . Raipur, Dated~ ,e,) B · No. F-10-11 /2013/CTN· ( 16 ·-Y~ In exe1:£t;s~_ofthe powers confened by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 .. (}Jo. 2 of 2005), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax -under the said Act to the extent specified in colu}nn (3) for the perioq from 01-04-2013 to 31-03-2014:- . . , . S.No. (])

10.

11.

12.

13.

14. . SCHEDULE Class of goods

(2) " Spare paiis of Lantern· : Mobile phone upto the maximum retail price of Rs. 3,000/- Parts & accessories of mobile phone Un-branded toast • < Flavoured milk, Shrikhand~ Paneer and Cream Food colour, Induction cooker L.E.D. bulb and light U.P.S. (Un-interrupted Power System) used in computer . Medicinal Oxygen and Nitrous Oxide Gas Pet food Mineral water and sealed container water Marble, Granite, Dhoulpur stone and Kota stone Light Diesel Oil (L.D.O.) Extent of Exemption

(3) Whole of tax · Pa11ly so as to reduce the rate of tax to 5% Partly so as to reduce the rate of tax to 5% Pa11ly so as to reduce the rate of tax to 5% Partly so as to reduce the rate of tax to 5% Partly so as to reduce the rate of tax to 5% _Partly so as to reduce the rate of tax to 5% .Partly so as to reduce the rate of tax to 5% Paiily so as to reduce the rate of tax to 5% Pai11y so as to reduce the rate of tax to 5% Par1ly so as to reduce the rate of tax to 5% Partly so as to reduce the rate of tax to 5% Partly so as to reduce the rate of tax to 5% Pai1ly so as to reduce the rate of tax to 14% By order and in the name of the Governor of Chhattisgarh, V (D.S.Misra) . Additional chief Secretary ·- ---- ·- - ------ -- · .. , ··-·· - ·- . ~T f fJ~ ~Tq,- :~n'{Ff cnfur~qj" · ~. 1~=n7f 1-1 ~ I d<-1 l-f § l1cfl ~; ~ '<! l<-19,{ ~Tf-TI ~ ' ~ ~ ~~)!?=, · ~ ~ -10/ rr /2013/cficn/1:'TT'q ( /7 ) - v,-d'1w 1q, ~ ~ cITT" ~, 2005 (~ 2 'ff1 2005) cff)- SffiT 15 - ~ mT ~ ~lf#lll'I cpT WWT cn"«f, ~, ~ ~ ~ 8TTT, ~ ~ ~ (2) ~ fc1Plfcf~e .c2.J1q1R<1'1 ~ clTf q51, ~ (3) ~ BCTl~a ·-mi:rr {lq). ~ ~ (4) cA° ~ frrnq;, "'{cf Vfc'1T ~ 3T~S1Ff ~ 01.04.201 3 if 31.03.2014 (iqj \3cm ~ ctr tlRT 27 cffr.trqqm (2) ~ ~m "ff~ 1:RR cf5«fr t, 3-T_cp_ ucjJq1Rm· cnT crf

(1) (2)

1. to ct'll fP I q; ~ ~ cB"x ~, 2005 (~ 2 ~ 200s) cFi 3TT'fTrn q'zi\hrn dl q fl 141, \JlT fcp ~ ~ct~~+,@qTT ~~t, ·-------- ··--- ~crn-tfr.:rr Rt--..sr,=r ~:m ~

(3) (4) ~ ~ cfi cITTc¥i (2) ii fc1Pl~~c ~ cfTT \JlR cfTB cZj [qJ~ &Rf ~ cITT ~ ~ ~ cITT tTRT 1 0 cfi 3lt.Wf ~ cfR cfj c:'1 ff) ~ ~ ~ cfi ~ ~cbj~c'l ~ cfi cffr \jj j~ln, ~ ~cpt~~qTT ~ ~ GX 2 ~~"ITTI ~ IB ~ cpl=f ' "ITT I tliC'dl{Jllq, ~ ,/[1Jl1 Ylc'1 ~ .=rr, ~ "fl"i?TT ol l~~ lljfl lx, \:PCT'llfPid ~ '1i1Jl1Y lc'1 ~ '7111 ~ oi?TT QJl~~l ljxilx, ~v (m.~. ~-51') . ~·1-1~ ~ I l Gove1_-nrnent of Chhattisgarh Comrn~rcial Tax Departm._ent Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION .Raipur, Dated ~ 6 3] ~ No. F-10/ l\ 12013/CT N ( 17 ) - .In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of dealers specified in colunm (2) from the provisions of secti9n 27(2) to the extent specified in column (3) subject to restrictions and conditions specified in column ( 4) of the Schedule below for the period from 0 1-04-2013 to 31-03-2014:- S.No. Class of dealers

(1) (2)

1. Dealers registered under the Chllattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) under taking works contracts involving supply of goods.

SCHEDULE Extent of Restrictions and exemption conditions

(3) (4) The amount to be The deal er referred in deducted by the colwnn (2) has obtained person letting out the permission to make works contracts· payment in lump sum towatds the tax by way of composition payable shall be at against the payable tax the rate of under section 10 of the composition if it is Act. less than 2 percent. By order and in the name of the Governor of Chhattisgarh, ~ (D.S. Misra) Additional chief Secretary \ I " . \Jroltl~lq, ~lltt.-f q1r},~qj cpx ~ fl ?I I c-1 ll '"Im .=t cfl ~, ".-f'"lIT .,ffl4 ~-< 3TTEI q'CI .-f I ~ ~-10- I\ /2013/qjq;/~ ( VS) - toctll{Jllq, ~ ~ qR ~- 2005 (~ 2 ~ 2005) ct)- 1:-lRT 15-xsf ~ ~ ~IRffilil qJ1" -i;rl!11T if C1IB ~-~ ~ ~ ~. ~ ~ ~ ~ cfi cl?TW1 (2) if fc)~fcttc lfR'f cfi cJ<f cITT cBTc¥r (3) if fc)f.iru.tc mlTT C1CP ~ 01 .04.2013 ~ 31.03.2014 C1CP ct)-~ cfi ~ '3'cffi ~ cfi 3l~ <l'R cfi ~~t[cw:-R~t:- 31,cp,

(1)

1. ~3TT ~ ~

(2) ~ ~ cf>x ~- 1956 (qj'lffc:p 7 4 ~ 1956) ct)- 'cfRT 14 cfi ~ ("cl'R) cfi ffl ("cl'R) if crfufc; ~ GfR (cfcll~c,J Q5'R qJ1" 8'1-$cb-<) ~ ffl (~) it crfufc; ~ '<>< crcl '< c,J '£[c ~ ~

(3) ~: ~ 'WcPR ~ fcl, qR ctr ~ tTccR 3% 61' ~I · t§m"lfillip cfi -<1'1'llYlc1 cfi ';:fA ~ qm ~l~~lljftl'<, _3-\. (}_ ~ (-q.-cfi.~) 3!P~~ ~, ~ ::sa/ ~Jeo1 ~ ~ ~-10- I\ /2013/q[cp/~ ( 2.s )...:. ~er;~ cfi ~ 348 cfi ~ (3) cfi 3ljft-<UI if, ~ fcrwT cl3T ~ ~ ~-10- I) /2013/q[cp/~ ( 2.S ), ITTfq)' 'So('~ / 10 'cpl"~~ xl\)'ll4ic1 cf>~~.~ &RT \.lcfil~la fcmrl" 'Gf@T ~ I I Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated No. F-10- \ \ /2013/CTN ( 2,..S ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under the said Act to the extent specified in column (3) for the period from 01-04-2013 to 31-03-2014:- S.No. (])

SCHEDULE Class of goods

(2) Steel bars (excluding in coil form) as specified in category (iv) and steel structural as specified in category (v) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956) Extent of Exemption

(3) Partly so as to reduce the rate of tax to 3% By order and in the name of the Governor <j{ Chhattisgarh, -\1-\T~_ (A. P. Tripadiij - Joint Secretary --5 '& ctf1 -tP I ~ ~ II fFf ct 1fo1fu-~ <f>x ~ 1l-::i I &l ll 1-J iH ... I cf) ~ -' ~ '< I ll 9,-< ~ ~ -~ ()~io4,2o,~ ~ ~ - 10- <2-l /2013/cflq"J /tffcf ( 2.9 ) - Ehfl~flll<$ ~ ~crfmr c1TT ~- 2005 (~ 2 ~ 2005) cBT mxT 71 IDxT ~ ~1fcltl4'j cITT ~ if Bm ~, ~ mcf5R, C!ciqEtlxl, ~ ~ "C!'ll-10/09/2013/cffcp/tff'cf (15) Wficn 28.03.2013 if ~

01.04.2013 q51" >ffilcl:t~C'idl ~ ~h-fljxi l\! ~ ~ ~. <ll!TT,- ~EA ~ ~ cfi q;rc;p:r 2 cfi ~ (i)(2) cm-~ cfi WR q;rc;p:r 3 ~ crfom 3fc5 T:;ct ~ " 1 !.ll?!~m·· cfi x-QfR 1:R. 3fc5 T:;ct ~ "2 !.ll?!:t1a" ~ fcITT:rr "GTnY 1 ~, ~ ~ "C!'ll-10- 21 /2013/cflq"J/tffcf- 'Bm'f 'cf> ~ cf> ~; 348 cf> ~ (3) cf> ~ it, ~ fci,w]' cBT ~ ~ "C!'ll-10- 21 /2013/cflq"J/tff'cf ('2.9 ), ~OG·04·13 cflT ~ ~ \!I\Tll4IC'1 cf>~~.~ m Qchl~lci fcITT!T ~ ti . 1 . 8rr1"lfPI <$ 1:5 '11\Tll 41<'1 <fi -;:iri:f ~ c'fl!TT 3ll~~lljfilx, ]-\.~ (-q.Tfi_ f~ [ ) ~c@'ffm y ✓ / Government of Chhattisgarh Commercial Tax Department Man tralaya . Mahanadi Bhawan, Naya Raipur · NOTIFICATION Raipur, Dated Ob • t) 4 •2013 No. F-10- 21 /2013/CTN ( 29 ) - In exercise of the powers conferred by section 71 of the Clhhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the fo llowing amendment with effect from O 1-04-2013 in Notification No. F-10/09/2013/CTN (15) date 28-03-2013, namely,- AMENDMENT In the said notification in column (3) against entry No. (i)(2) of column (2), for the figure and word "1 percent" the figure and word "2 percent" shall be substituted. . 2 . By order and in the name of the Governor rr Chhattisgarh -llj, ~ t0-4-- (A. P. T riph1) Joint Secretary ~ gctflfPI~ ~ll~·Fl <ilfnl~cfJ cJ>x ~ 1-f?II clll '-lt51..-Jc!1 ~. -.:i-m xlll9,x 3@ffi.~ xl<.Jgx, fe.--1icf> 23 /04 /~IB 459icf> ~ 10-26/2011 /qjq5 /qi"=q (30) - tPC'1~-!-Plq, ~ ~ cfR ~' 2005 (459icf> 2 ~ 2005) cbl" tITTT 15- ~ B ~ ~1Fcra<.11· "cf>l" '3Yll'l~I B c1Tcl "s17, ~ '{i'<cf>lx ~ 8RT, ~ fcr:rflT cbl" ~ 45+-Jicf> ~- 3-2a- 2000- fctcf>-- qi"=q (3o), Fe.1icf> 13.04.2000 il PJ9faftla WITtFf ~ t:- x=imEA" ~ ~ cbl" ~j'{f-ctl cbl" !.1Rll"&:: 459icf> 6 c5 x-rr=A" ~ (2) it ~ "ITT m" c5 q~ilia ~ "~ ~,, ~ ~ 1 ' . \·HtfittJI~ ~ '<l""ll41C'I c'6 .=rJ1f ~ °Gm 3TR~ll-j,ftlx, - :S--\ -~ \.\~&o-__ (~.-cft. Gtq1d'l)' '°'I _¥x=i~ ttfi:lcl xi£! g,( re..::i icf> .2-2 J 04 / ,;)...c 1!3 cp+-Jjcfj ~ 10- 26/2011 /qjq5 /qi"=q ("30) - ~ cfi ~ cfi 0ij'iUG 348 cfi ~ (3) cfi ~j-!,-.!01 "B, ~ fcr:rflT cbl" ~ cp9jcfj ~ 10- 26/2011 /qjq5 /-qi-=cr (30), Fe.1icf> !2.!2; /o4 /2o~ qif ~ ~ xl~Ylc1 cfi filmR ~, ~ 8RT !.lcf>l~lci ~ "(rffcTT t I 8ctfltfJI~ ~ '<l""ll41C'I c'6 .=rJ1f ~ °Gm ~~11-j,ttl-<. __ <; \ . J_""f)-.- (~.-cft. Gtq1d'})\ C 7 x=i~cffi t1 RI <1 __if / ' Government of Chhattisgarh Commercial Tax Department . Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated '2-0 /04 /:::i.o12l No. F 10-26/ 201 l/CT/V(3,u) - 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 make the following amendment in the notification No. A-3-28-2000-ST-V (30) dated 13-04-2000:- AMENDMENT In the Shedule of the said notification after the words "Pig iron", the words "sponge iron 11 shall be inserted.

2. This notification with effect from 11-05-2001. By Order and in the name of the Goverener ~f ~hhattishgarh ~ 1~1GJL (A.P. Tripathi) 1 ' ~ joint Secretary .--6 · th=d) iH 41\; ~ II iH ~ <11 fc) I fu-ll ~ I ct>x f<:)·1-1 PI S-{-;i I cl ll '-1$1~_<{) I' -;:rm '<lll9,'< . 3®1!~ . - . . t --· . ~, ~1i¢ L6/01t /U?J~ ~ ~-10- 23/2013/cfTcf)/tJt-q ( 3~ ) - £Prn1~11~ ~ ~ cnx ~, 2005 (~ 2 ~ 2005) cB1' tfRT 15-~ ITTxT ~ ~lfcki~'j cm- WTI1T if C1TTr ~. ~ ~Hcfjl-< ~&RT,~ cft ~ 3-lj-1~"1 cf>~ (2) if ftjPJru=tSc ~ cf> cr.f cm-~ (3) if RlPlru=tSc ft c,q) -<l'J'l4-5t if J.1cfjl~1.-i R:1i¢ ~ >Mlc.J~ft&1a1 ~ '3cffi" ~ cf> 3ltTA' cITT".cfi 'T@R ~ ~ ~ ~ t- 3lcp_ cRg3TT ~ ~ , I tR: ~ ft c--

(1) (2)

1. ~ (!~'R'(i wrc

(3) ~ = ~ ~ ftrnfl fcl> cR ~-~ tJc:cfj-< 5%67"~1 t§rn"l'(i'I<!> cf> -<I\T.!.l41&1 cf> ~ ~ cf~ 3-ll~~Jlj'(il'<, :2--\ -~~ . -(~-_-cft. l)q14i)f) ~cfo~ . ~ ~, R:1i¢ 1 G / o'-, / t.ol.:J ~ ~-10- 23/ 2013 /qfcp /-qi:q ( 3, )-~ cf) ~ cf) ~ jiU~ 348 cf) ~

(3) cf) ~j'(ixOI if, ~ ~ ~ ~ ~ ~-10-23/2013/qfq)/-qm (3) ), ~ lG /o4 /2/J 12' cf)T ~ 3FjcITG -<I\T.!.l41&1 cf> ~ ~. ~ m J.1¢1~1a fcom uITTTT t' I - tP"1"1'(i'i<€> cB -<J\T.!.l41C"l cf> ~ ~ ~ ~l~~llj'(ii'<, 24 -~\.\\ ?;\ . (~.lft-~ ~cfo~ ~ Government of Chhattisgarh Com1nercial Tax Department Ma°ltralaya Mahanadi Bhawan, Naya Raipur NOTIFICATiON Raipur, Dated LG/ ott/ ~l-2:> No. F-10- 2.3 /2013/CTN ( '31 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax lll}der the said Act to the extent specified in colwnn (3), with effect from the date of'publication in official gazette,:- S.No. Class of goods (]) (2)

1. Cement asbestos sheet ,

SCHEDULE Extent of Exemption

(3) Partly so as to reduce the rate of tax to 5%. By order and in the name of the Governor of Chhattisgarh, J.:{~~~ ~t ''V, (A.P. Tripa hi) Joint Secretary ---dr , / \:PrultPI 4 ~lltFI qJful~cf> cf>x ~ 11-51161,Q l) ~, ~.--iicb z-9 /o.s-/~uc}J!!:> ,. ~ i:[tl)-10/2-'.2./2013/qfq)/trfil ( 2,t 1 ) - m:t11fPllp ~ ~ ,cR ~, 2005 (~ 2 ~ 2005) ~ tITTT 15-xsr ~ Rro ~ cm w:rrr -q ~ ~ ~ fH.¢1x, ~ ~, '3cR'f ~ ml tITTT 10(2)(31") cfi "ffITT1 ~ cll_clfllll1 cITT, fG-1'"57~ ~ cfi "Wl' -q ~ffi ~ ~ q)"f Fclcb&ll fum t tITTT 10(2)(~) cfi m'cTR ~ ft9 Wfil cfi 3ftlft:TFl" ~/) 1 ~' 2013 ~ ~ ~ ~ t- ( 1) cllclfl14l ~ ~~ q)"f gfcrcig® 3fcffR >fcfR fcn<TT '111~~11, 3ifx

(2) ~ aicJfl1l!1 mxr ~ -q <Tl?; ~ ~cb:!~ci ~ cpf ~ ., ~ 11m· m. m ~ ~ ~ <Tfc; ~ ~ "ITT, m· ~ ~tfR, ~ cfi a1f?lc1 ~'ii¢ ~ 30 ~ cfi '4iC=R fflT I 8iro1 fl I I <t, cfi x I "ll q I c1 cf) '711, ~ TI~ 3ll~~lljfll{ -4~-~ (l:[.lfi. ~~=--a-=-'))~--- ~cfcf ~ ~, ~ 2-9 /os-}?Jbl3 ~ ~-10/'.22-/2013/qfcfl/1lfcl"- lfffiT cfi ~ $ ~j'i:Uc\ 348 cfi ~ (3) $ 31j,flx 01 -q, ~ fcr+:rrrr c#l- 3~T ~ ~-10/?-.z_/2013/qfcfl/"l:fRl" ( ~ 1 ), R:1i¢'2:f) /os-/J..~):!:J cITT ~ ~ X!\TlJq1c1 ct mfucb-R ~. ~ &TxT 1,lq-jl~lci fcl'.mT \JlTT'ITtl ~ 8i rn°1 fP I <t, $ x l "ll q I c1 cf> 'll11 ~ TI~ 311~~11jfllx, <~-~ZJ~ ~~~ Government of Chhattisgarh . Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 2-!3/ os-J~ 1..3 No. F-10/ 22- /2013/CT/V ( Go/ ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Gove1nment hereby exempts the dealers opting for payment, in lieu of tax payable, by composition in lump sum under section 10(2)(a) from the provisions of section 10(2)(b) from 1st April, 2013, subject to the following conditions, that, such dealers:-

(1) shall be given a reasonable opportunity of being heard, and

(2) shall make payment of lump sum due if any not paid earlier, and remove the deficiency if any within 30 days from the date of receipt of notice. By order and in the name of the Governor of Chhattisgarh, -4I£;uJ:l (A.P. Tri1pathi) Joint Secretary / r \Jctfltt:,I ~ ~I lfl"1 q I fcl I ft-~ <t> cfR f4'J.I I "I lf?tlt"I~ 1-1 5 1.-ic!l ~. ";f1TT '!1~9,x ~ ~ "1 1 • ;;z Ill 9,{ ~ rj I¢ 29 IO s--1 ?-o I ::, 459jq'j ~-10-2.1 /2013/cffcp/qrq' (.35) - 'tPC"C1l..Zillct, ~ ~ cR ~. 200s (w9i¢ 2 ~ 200s) c#I- 0Jjf!_-q"1-3 cf> aJjc!59i¢ a cfi ¢Jc19 (2) ~ RlPlru:tSc ~ cfi 011,n-z0.1 ~. ~ ~ ~ mxr, B"cffi" ~Rl~ cf> 3ffilTTf ~ 3lj-.!i-ql q5" ¢lc19 (2) if FclPl~tSc ~ "¢T ~ ~ %, 3i2ffiT:- 3i_cp_

(1)

(zj) ~cpj""..-J"p:f

(2) ~ (~ ~-.!i¢1 ~ 01·c1..zf~ll cll lYI..Z <TT cl lful\J'll cf> ~ ~ TI2TT 'tPrnltll l<$ ~cf>~~~~) 'tP rnl -.!i i 1 ¢ cf> ..z I \Jll q I c1 cf> "..-J"p:r x1 cf2TT 011 ~ ~ 11 jtl I '( -4~·~ ('/.lft. iS.d1i ~ 1!<fff tt RI ct ..Z lll9,..Z, ~.-Ji¢ 2()/os-/ ~I~ 459jq'j ~-10- 21 /2013/qfcp /qrq-~ cf> ~ q5" ~jzj~ 348 cf> ~

(3) cf> 0ljt1~0 1 if, ~ ~ cBl' ~ 4591¢ ~-10- .27 / 2013 /qf"cp" /"Cff'q

(35) ~..-J jq'j'2Ji1~~d~/.J:,cpl" ~ ~ ..ZI\J'l1Ylc1 q5" ~ x1, ~ gm ~¢1~1c'1 ~ %1 'tP rn I ti i 1 ¢ cf> ;;z I \I'll q I c1 cfi "..-J"p:r x1 TI2TT 3il~~lljtl l..Z, ~T·~ (~_lfi_ ~ ) - _p ~ <fff t1 RI c1 Government of Chhattisg~rh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 26{ os-/'J.4~ No. F-10-Z.7 /2013/CT/V ( 3S') - In pursuance of the provisions specified in column (2) of S.No. 8 of Schedule-III of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby notifies the goods specified in column (2) of schedule below under the said entry, namely:-

SCHEDULE S.No. Name of oods -+-----------------------------1

(1) (2)

(ii) Timber (when sold in the course of interstate trade or commerce and outside the State of Chhattisgarh)

2. This notification with effect from the date of publication in official gazette. By order and in the name of the Governor of Chhattisgarh, -41~ (A.P. Tripathi) Joint Secretary ~ 0ct11~4li1, ~ ql[\)l~qj ~ ~ 'i?ll~ ll irn1.:icfl ~, .,m xi~~-< ~ ~ . ~ 14 )o_r /'>41~ ~ ~-10-_;2~/2013/q["cf)/"Cff'q ( 3 ") - UCT1lW l<f, ~~<ITT~. 2005 (~ 2 ~· 2005) clfr t!RT 71 m ~ ~1Rmd1 cm-~ B cTT(1 ~,' ~ -· ~c4'{81'<1, Umlfl'lct, ~ ~ <ITT f1w,, 2006 B m B !,!cbl~H ~ ~ PP-:.-if<;Jftrn ~ ~ t <lQTT,- ~:- "(~) tITTT 16 cf> 3Tt:TR ..zftwa"1cpxo1 ~-'9?£ ~ ~ ~ 10 B ..zftr«~lcfjctf ~ cm- ~~ i:Fe,.Jf.-1¢ ~ ~ ~ cITTTTT I lfRj "ll6 fcn, ~ ~ m-10 c#r '3'tlm (2) cf> 31'1:fr;, ~ (c/4q1ftrn.-i) cf> ~ '9T3f ir, m ~ 1 o- ~ B ~ ~ '9?f ~ ~ ~ cITTTTT, ~ fcn ~C'lcta lf.-1cb ~ ~ ~ ~ fcnm iJIT 'fTcfj'ctT ~ I ~-10 cITT ~ 'ITTc1' ~~cm- xklll4.-J ~ ~ cITTTTT, ~ 3frx'- " "lfRj vl'5f tITTT 16 cf> 3'f'c:fr;,, cITT: ~ (c/4q'1ftrn.::i) ~ 'Cll?i ~ Gffi, xftix{l¢x0 1 ~ '9?f ~ ~ m"Cff if, ..zfti x><lcfje1f ~ ~ cm-~ R.:,icf) ~ 3 ftcfff cf> ~ xfti«::"1cfj..zo1 >11,fUT ~ m-11 B ~ cITTTTT, ~ ~ ~ cfi cllclx·illl ~ '9x flf<ll4'1 ~ fcnm ~ I " . 1 . r "m-w:f 10- ~ (m,:r 11 (1)~) l:hult1~14 1i~ ~ <ITT ~. 2005 ~ EJRT 16 c5 ~ ~ "l1Tfl11T- -q-:;{ ~ ufR ~ ~ m rct> EITTT 10 ~ \i4Ul-<I (GT) c5 3Tt!R qjq)ftl~l-1 cpl 1JJ?f "ITT ~,~,i..~~~ I fa%,~ I i':'t ..................... , .......................................... ~ qiT ,f[1, '9'0 ...................................... l@T ................................. .. .................................................. cfiT *~/ *'\l<tgq,/*~. (;dc;_&l'<I, v,,,fltPlq, 1wl mimf <ITT" ~ - 2005 ctr £lRT 16 cf>' 3ltfA '<Rilf!lct,'<01 ~ -'Q?[ ~ UfR ~ ~ cITTm 'fti

2. ~/~ cfiT fctcRur:- ,f[1, tQc'IT qiT ~ 3TB c@l,R l@T . xQITTlt cfiT ~ ~ l@T ~ ct'r ffl

(1) (2) (3) (4) (5) (6)

4. ~ cffij3TT cfiT ~ t .... ............................................... . ................ s. c'Ifqf!T[I uwr m '$1' ~ ........................................................................................................................ .. .................................

6. ~ m"<1'f m '$1' ~ ~ ~ ffl ctr cITTror (jcp ctr ~ ~ x'Tfu .............................. .. ·······································································"""''''''"'

(3)

(3) (4) ............ , ..................................................................... . ~ ............................. ... .. .. ~ ................................ . ~. ~dc;_&l'' ~ ~ ~ ~ 3TR cfT ~ ~~l~lli '#)' 'flcITffiTI "11'1cf5l.fl 3TR ITTcITT, cf>'~~ t . ~ ............................. . ~ .......................... .. ~ ~ (Pl,-.:if<';ifula ~ m ~ ~ fil>'m \J!T mi):

(i) PAN ct) q,1d1,1Rl 1

(ii) cZfl"CITT' ~ cfi ~/fcl:RTll'T 'cf5T 'fllex:11 Vmifl•ld ~ '< IG-1.1 41<.vt cf>' ~ ~ c'll1TT ~l~\illjfll'( - 3-' Q~&r (s;.tft.f~-qra)) 1 'J I r- -9 ~ ~ ~eR

(1) ~, ~ lit /os f ~,~ ~ ~-10-# /2013/cfrcn/-q-fq- 'B1w cf~~~ 348 cf~ (3) ~ ~jfi-<01 <f, ~ fcr:rrrr cB7" ~ ~ ~ - 10- ~ /2013/cfrcn/-q-fq ( 3 ~ ), ~ /q /os-/J~ cf>T ~ 3qcrR '<l\J"ll4lci ~ ~ ~. ~ 8fxT !,l<:fil~lc'l fctmT \ill<TT ~ I . 3 . 9m"!f1ll~ ~ '<1\J"ll4lci cf ';fJ1, ~ . ~QTI ~ l~~llgfll'<, -3 4 ~ ..f'r- ' . (~.lfi. ~) I!) r __#'~~ Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 14 } bS / ~l--2> No. F-10- ,:i..-;? /2013/CTN ( ,3 t ) - In exercise of the powers confe1Ted 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, from the date of publication in official Gazette. AMENDMENT In the said rule- ( 1) For clause (a) of sub-rule (1) of r~le 11, the following clause (a) shall be substituted:- "(a) Application for grant of registration certificate under section 16 shall be made electronically in form 10 to registering authority.

Provided that, if the dealer is eligible for composition under sub section (2) of section-10, application for grant of registration certificate shall be made in form 10-B, which may be made electronically. A copy of form-10, shall be submitted to the registering authority for verification, which shall be-"

(2) In sub-rule (1) of rule 12, after clause (ii) the following proviso shall be added:- " Provided that when the application under section-16 for grant of registration certificate by a dealer eligible for composition is received, the registering authority shall grant to the applicant a registration certificate in Form-11 within 3 days from the date of application, for which no verification shall be done at business place of the dealer."

(3) After form 10-A the following form shall be added:- . 4. FORM 10-B [See rule 11(1)] Application for grant of registration certificate under section 16 of the Chhattisgarb Value Added Tax Act, 20005 for dealers eligible for composition under sub-section (2) of section-IO To, Paste Photo The Commercial Tax Officer . . ...... ..... ............... Circle I.. ...................................... · ........ Proprietor/Manager/Partner of the business known as ............................................................................................................................. hereby apply for grant ofregistration certificate under section 16 of the Chhattisgarh Value Added Tax, 2005

2. Particulars of Proprietor/partner- Name Father's Age present Permanent Extent of Signature Name address Address interest in business 1 2 3 4 5 6

3. Nature of business (purchase-sale/cooked food manufacturer) ............................................ ............ ..

4. Name of co1n1nodities ........................................................... ........... ..

5. Date of Commencement of the business ....... ....... ........................... ............. .

6. Gross Turnover from the date of commencement ..................................................... . of business to the date of making the Application

7. Date of liability to pay tax. . .............................................. ............................. .

8. Particulars ofincome Tax permanent account numbers (PAN) - S.N. Name of the Person Pennanent Account No. 1 2 3

9. Pa1ticular of the bank account-. S.N. Name of Bank Full address of the Bank Bank account No. 1 2 3 4 '

10. Pa1ticulars about the business premises ( Ownership/on Rent) . ..... ... . . .. ..... ..... ........ . . . .. ... . . Place................... . ................. . . .. Date .. ........ ... . .. . .. Signature I, hereby declare that the statement made and particulars given are true to the best of my knowledge and belief. Place .................. . Date ..... . .. . ......... . Signature Documents to be enclosed (The scanned copy of following documents can be uploaded ):-

(i) Copy of PAN

(ii) Proof of ownership/rent of place of business. . 5 . By order and in the name of the Govemorf hattisgarh I~ (A.P. rt \3!~ Joint Secretry _tf> 7 I \Jct-ft-« JI 4 ~lltFI ct I fil I ft-1-4 cf> cf>x ~ -it -::I I <:."11-4 Ji 51.:\ cft 1=f"cFf, .,m '< 11-4 9,'< aJfml~ ~ -~ 0i-/osJ~l3 ~ \[CP-10- ~l ~ 2013/qlql/"9TtJ ( 91 ) - ectfifPI~ ~~<ITT~. 2005 (~ 2 X11 ~005) ~ eITTT 15-~ -ml ~ ~lfcfflli'i <ITT '1nTI<T if <'fffi ~. ~ fl'<cfil'< ~ -m1. ~ 01.06.2013 ~ ~P-tlcJ~fic1ct1 ~ Pl..-if<.1Rs.a ~ ~ ~:- ~ cpl{lq) ~ 10-11 /2013/cffq)/-qj"=q ( 16 ) ~ 28.03.2013 ctr ~ cfi 3lj¢1-licfi 2 x{ ~ ~ ~ cl)f "ffi1l ~ "GIT<l:- "2. ~ ~ ~ xi'iO cf>~~~ 3,000/- ~ 3hm: ~ ~ ~ f$ qix ctr ~tfccfi"x5%"ITT~I" t§ct-flfl•lq, cf> '<I\Illql<"I cfi -;,p:r x{ ~11.TT 3ll~~lljfll'<, -J\;- .. ~ (~.tft_~-) - ~cffi ~ ~-~ GL/og-/~~ ~ ~-10- Ll/2013/cfTqi/"9TtJ ( 0~ )- 1lffif cf>~ <fi 3ijWG 348 cf>~

(3) cf> ;6ljfl'<Ol 1 if. ~ fcNrrT ~ ~ W'1Tcf> ~-10- n/2013/cTTcf>/-qj"=q ( '2>1 ), ~ ~yo~ ~J..'b cl)f ~ ~ xl\Illql<'1 cf> ~ x{, ~ &RT ~cfil~ltl ~ vITTTT t I . 'c9 ro"I fl -;,m x{ "ct"itl ~l~~lljfll'(, --41 ·~ (~_tft_~- ~<RI~ Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated Gl-/o5f ,;u,12J No. F-10- LI /2013/CT/V ( 3 7 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment with effect from 01-06-2013:- AMENDMENT In Schedule to the notification No. F-10-11/2013/CTN ( 16) dated 28-03- 2013, the following entry relating to S.No. 2, shall be omitted:- "2. Mobile phone upto the retail price of Rs. 3,000/- maximum Partly so as to reduce the rate of tax to 5%" By order and in the name of the Governor of Chhattisgarh, ~T~- (A.P. Tripathi) Joint Secretary . \Jctfttt 'I ~ ~11,a.:, <t l f\) J~<f> cf>{ ~~l' l Si ?I I c-t lt J.t ~ I .=t cf1 1fcA, -;prr '{ I lt 9,i{ 3Tio/i'cR'T ~, ~ ~ i.. f os-/ ::u,12> ~ ~-10-'2> 1 /2013/qlq)/"Cffit ( ,40) - 0~fPfq, ~ ~ <nx' ~. 2005 (~ 2 ~ 2005) ~ mxT 15-cn GTTT "Qc[m' :i!lfcra~1 cf>1 >fmTT ll <1"IB ~. ~ fH<t>I'< ~ GIB. '37m ~ c!ft ~-2 cf> 1TT7T- 2 1l ~ mmA ~ t:- ~EA ~ ~ 23 ~ ~ cl'ITT¥f (2) ~ qctJil-i ~ cf> ~ l:lx ~ ~ ~fcnm~:- 'c9ctfifl'lq, cf>· x1;;,qq1c1 cf> ~ ~ cf.?.TT 311~:i! ll jfllx, ~-~!~~,r ~c@~ ~ . ~ 3L/oSJ?-e ~ w'lltm ~-10-~ l/2013/q1cp /"Cffit ( Lj o )- 1fficl m fifc:)~1 .-r ~ ~ ji\JG 348 cf> ~

(3) cf> 3ljflx0 t 1l, ~ ~ c!ft ~ ~ ~-10- :2> 1/2013/cTTm/"Cffit ( 4o ). ~ '2> 3-io'5l~LJ cf>T ~ 3fjcllG '< 1'1ll4IC1 cf>~ "fl, ~ GIB ~4>l~la fcnm ufRll .. ~ I - : Government of Chhattisgarh Commercial Tax Department Mantralaya . Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 31/f5fZof3 No. F-10- 31 /2013/CTN ( 4o ) - In exercise of the powers conferred by section 15-A of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendments in part-II of Schedule-II of the said Act:- AMENDMENT In column (2) against entry number 23, for the existing entry the following entry shall be substituted:- "Bi tumen (Coal-tar), bitumen emulsion"

2. This amendment with effect from 01-06-2013. By order and in the name of the Governor of Chhattisgarh, --4T -~ - (A.P. Tr,;;rthi) :z lh-- Join t Secretary - 0 8m tfl'I~ ~llff--1 cl I fi'> I ft-~ cf> cpx ~ 11:::tlcl~ l-h5Hcfl ~. -;rm -< 1~9,'< 3@mrFl1 ~-~ 28/G/2oJ3 ~ ~-10-3G 12013/cITTD/tff'q (ff~ ) - ~ ~ ~ cnr ~ ~ m 7Tm ~ fit \:PCT"flfP 11, ~ ~ cnx ~. 2005 (~ 2 ~ 2005), cB.-ct7ll TTmRr cITT" ~- 1956 (~ 74 "fl7 1956) ~ \:PfulfP,<t, ~~ ITT .?f lffi1 ct rnr ~ cITT" ~. 1976 (~ 52 "fl7 1976) qj 3TTfTffi cf5xc;ll1! cllqf11~.q1· ctr ~ ~ cITT" ~tffiUT $ I liq If% l! j fur;::g \:PIT!~ fl 11 c$ ~ "ficrfmr cITT' ~. 2005. (cpi:rfcp 2 ~ 2005) ctr~ 21 ctr ~tffiT (7) ct ~ ct 3@<ffi cfj~O\$-,! ~ 2012 ct 3-@ c1cp 1r1T fcITTrT vfFlT ~ ~.' cITT' fitITTUT ~ ml ~ "CrfT zg ~ ~ >TTrrfIT cfi ~ .fr f.nm flS,l! lcl~ .?f ~ -;,m cBl' "CrfT ~ ~ I cITT' fitlRUT ~ cITT ~ cbl4qif%4l cITT 2°1c;l~ cf) ~ ~ 1:[UT ffl cfi ~ ~ari=f ~ tg, ~ ~ ~ ~ 3llq~,Qcb ~ fin ~ cf51lfolf%lll° cITT ~~ct~~- ~ ~-ml=TT ~ \JJTC; I 3ffi: \:PIT!lflll<i, ~ ~ cf5x ~. 2005 (cplTTcfJ 2 X71 2005) ~ tITTT 21 cm- ~tITTT (s) m ~ ~,FcmdY 'cb1' ~ il cYTIB ~ ~ fl'(cblx ~ "trxi ~ cllcJflll11 ct ~tT .?f '3cm' ~ ct ~ ~ ~ cBx f.i"~ cf5ll\"cllf%lli \JlT '3 q I ~cftl cl I fo I f0.;q cb cnx, fl 51 ll cb ~ crrfu~l.fcn cBx, cJ I fol f0.ll cf5 q5x ~ ~ fl $1 ll cf5 q1fo1Rrllcb cBx ~ cfi -+r=ra:r ~ m, \JlT 30 vfl, 2013 C]q? 1r1f ~ cm- IJf@T t 1rf ~ ~ ~ 30 R-lciRl( 2013 c,q') ~~I \:PCT"flfl l I <t, ct x I I.ill q I C'1 ct '7f11 ~ "ff2:!T J1 I <~I ljfll( -JJTr - (-q. -cfi_ ~q Id)) Ul/' "ffl_!cffi ~ ~- ~rjjcfj ~ ~ - 10- 3G /2013/cITT-oi1:fti:r- 'lfffil ct 'flfcmA ct Ji j iBc; 348 ct~ (3) ct JljflxDI Tf, ~ fcp,pr ~ ~ ~ ~ - 10- ,3b / 2013/q[cf) /1TI'r-T ( ~lf ) R-1 ic/'J QJ/G/2oJJ cBT ~ ~ x11.TllY 1<:>1 cfi ~ ~ -~ m ~c/'J1~1e1 ~ \J1fITT t I Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, NA YA RAIPUR NOTIFICATION Raipur, Dated 29 / C)2 o /.3 No_. F-10- 33/ 3G /2013/CTN ( 44 ) - \1/hereas, 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), r-.zn not be completed within the prescrit)ed period despite all possible efforts being/ made by the assessing authorities . ! n order to enable the assessing authorities to complete such proceedings on merits, it is essential in the interest of justice that the time I imit prescribed for the completion of such proceedings is extended. Now, therefore, in exercise of th~ powers confe1Ted 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 September, 2013, 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 301 h June, 2013 . By ordei'" and in the name of the Governor of Chhattisgarh, ;i/~1u;JL (A.P. Tr pathi) ~/ '- Joint Secre tary " \:h'ft ltl'I ~ ~lltFf q J ft> I I\Tll cf> cf>x ~WT •i ?I I cl ll 1-h5 I '1 cfl 'l=fcf'1", °'1"1TT '< 1-ll 9,'< . ~"i'.RT ~. ITTTcP 2j/6/2og ~ ~-10-0) /2013/cfTcn/"Cftq ( lf5") - Vctilxi'lep ~ ~ cITT" ~. 2005 (~ 2 ~ 2005) ml mxr 15-(Sf ml '3"tf-mxr (1) m m (<TT) &m ~ ~,Fch-l4i cITT >l<TT1T .?i cYJm ~ ~ x-lxc/?lx, .~ &RT. PJ9~ft1c:1 ~ ~ ~:- · "ffm\:-R ~ ~ ~-10/01/2013/cfTcn/-qi"=q (01) ~.-Jicb 08.01.2013, c'fm ~ ~ ~---10/01 /2013/cfTcn/"Cffq (02) ~~"jcp 08.01.2013 .?j 3TcP -- "3_0.06.2013" m ~-en-, "ITT 3TcP "31.08.2013" >ITTR~ fciRrr \J1l<T I ~- ITTTcP ~ ~ - 10- OI /2013/cfTcn /"Cftq- im m ~ m ~jW~ 348 m ~ (3) m '11jflx 0 1 .?i, ~ fclwr ml ~ ~ ~-10- of /2013/cfTcn/1frcf ( 4~). ~1icb 29/C/2.0/3 cpl ~ ~ Xf\J"ll 41ci cf) ~ ~. ~ &RT ~cbl~lc:1 ~ ~~I . . Govei•nment of Chhattisgarb Com1nercial Tax Department Man tralaya . Mahana di Bhawan, N aya Raipur NOTIFICATION Raipur, Dated 2.Jf '/2Pl3 No. F-10- ~J /2013/CTN ( ~61 - 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-10/01/2013/CT/V (01) dated 08-01-2013, and Notification No. F-10/01/2013/CTN (02) dated 08-01-2013, for the figure 'i30-06-2013" the figure "31-08--2013" shall be substituted. By order and in the name of the Governor of Chhattisgarh, ~1-~ (A.P. T:rtathi) 'Vt/,. 'Joint Secretary . ·.,;,,· \:9 ctfHP I q, ~ 11 fFi cu fc) I Rrll cf> ct>x ~ 1-f54 I cl ll '-h$ I .-f cfl 1=fcf.-f", ~ '< I ll 9,'< artmi~ ~, R.-iicn 24p/'t))f5 ~ ~-10-22. /2013/cffcp/"CJTtl ( 41- ) - tPCT1lfPlip ~ ~ cBx ~ , 2005 (~ 2 ~ 2005) cBT 'cfffi 15-~ IDxT ~ ~lfcl::a~j "cf)l" mTf "ff ~ s"Cf, ~ fi'<cnl'< , ~ ~ ~ ~ ~-10-22/2013/cffcp-"CJTtl (34) ~r!icn 29.05.2013 -rt PJyR;t~a ~ cITTcfi %:- '3cRi ~ "ff ~ ~ 3tcP ''1 ~, 2013'' cB" "'<"-e.rrr!" q°'{" ~ ~ 3tcP " 1 Jrtrc;r, 2006" ~~ fcITTrr vfflf I ~ ~-10-~2/2013/cffcp /"CJTtl-· ~ * ~ * ~j-W~ 348 * ~ (3) * ~jftxUI "ff,~ fcrWT cBl ~ ~ ~-10-2.2./2013/cffcp/"CJTtl ( 4:;_ ), ~rjjcfj !V/:J/.2of2, "cfjT ~ ~ '<l'TllYIC'l * mfucn-R ~, ~ ~ l,lcfjl~ld fcp;q-r '1lTffi % I Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 2~ /tf~ No. F-10- 22. /2013/CTN ( 4:} ) - 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 make the following amendment in notification No. F-10-22/2013/CTN ( 34) dated 29-05-2013. AMENDMENT In the said notification, for the word and figure "1 st April, 2013" the word ~nd figure "1 st April, 2006" shall be substituted. By order and in the name of the Governor of Chhattisgarh, . "'T . .JL1. 4 ~ :>3('}1\) (A.P. Tripathi) Joint Secretary - . -8ctfl ti :i1 ~ ~ II ti "1 <'Hfutft-~cp cpx fcrm1f l=J?llcl~ lli51"1cfl ~, ~ xl~9,'< ~, R1ich 24/1/20/j ~ ~-10-ft0/2013/qfcp/-qr=q ( l.fl. ) - \:Penix-Pict, ~ ~ cITT ~. 2005 (~ 2 ~ 2005) cB1" t1RT 15-~ m ~ ~1Rffi.Q'i cBl" >f<TI1"T if ~ ~ ~ flxchlx ~ m. mcfm ~ * 3@lTT'l Y1.11lllt1 c2.11q1~ cBl" ~~-rm~ (1) if FclPl~t:c \:Prnlf1'1¢ ~ ~ cITT ~ . 2006 * ~ * FchlJi.-qlfl ~ , ~

(3) if RlPl~t:c w~ -a-m mrr * 3lcfA, ~ (2) if cffem ~ ~ ~ ~ >lGR cITTc9t%."l:fm:- ~ f0lflc8 f¢lJl.-qlJ1 ~ ~ cft- ~

(1) ~ 20 * '3"Y'-~

(2) * m (en) ~ f0lx=1cn1 ~ >fft<l -&

(2) Rlrn'lll qtj- 2013-14 ~ >:I~ ~ cB1" fcl q x 0~ . ~ c#t flJ.il~ * 60 f0rn "ffcp ~ om ~. f0l fl cB 3Tl:ZfcfA ~ ~ ~ >lGFf cB1" ~

(3) ~ clllYI~, f21rnlll c11f 2013-14 ~ >!"~ ?f+,ffi c#t ~ xlfu, ?fl1ffi ~ c#t flJil~ ~ 30 f0rn * .1frm vT+TT cITT ~ t I \:Prn"lfl'lct, cB xl\TlJYlc1 ~ "1"R ~ -a-m 311~~11jfllx, -4~· ~ - ('l.ifl. ~1.-ft) ;1.3) l"I IJ x,'<;!cfff ~ ~, R1ich 24/1"[2ofj ~ ~-10-40/2013/qfcp/-qr=q- 'BRt1" * ~ * ~jWe: 348 * ~ (3) ~ ~jflx 01 if, ~ fcl'mTf cB1" ~ ~ ~-10-40 /2013/qjq5/-qfq(4~ ), R1ich Q.4(1,'l.Dfj cnT ~ ~ xl""llYlc1 * ~ ~. ~ m l.lc/'ll~ld fcITTTT ~ t1 \:PITflf1'1¢ * xl\TllYlc1 ~ "1"R ~ om ~l~~lljfllx, -A~~~ - \ ·::aJ111> (~.-cfi. P,;iq1d)) x,'<;!cfff ~ Government of Chhattisgarh Commercial Tax Department . Mahtralaya . Mahanadi Bhawan, N aya Raipur NOTIFICATION Raipur, Dated 2.l..f /W2r:Aj No. F-10- L,o /2013/CTN ( '-,g ) - 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:- Rule from the operation of which exemption is granted. (1 Clause (a) of sub-rule

(2) of rule 20

SCHEDULE Period, which exemption is available Restrictions and conditions subject to which exemption is ranted

(2) (3 Upto 60 days from the If the dealer deposits payable quarter end of the first tax amount of the first quarter quarterly return for the for the financial year 2013-14 financial year 20 I 3-14 within 30 days from the quarter -- end. By order and in the name of the Governor of Chhattisgarh, --4,~~ , . !i . z,f 11 I:> (A.P. Tnpth1) Joint Secretary . / , ·~· 8' ctft '{·fJ I ~ ~ 11 '{-{ .=t q1f(}1("?,-~qj cf>x ~ ll -;t I cl ~ 'l 51 '1 cfl '+fcFf, ~ x I .U g:x 3@ffi~ ' x1<-1gx, ~.-iicf> 2lf /~/?..of5 w+iicf> ~-10-27/2013/cflq)/"CITlf USr) - ~ ~ -<Ncf>l'< cm-~~ m11<ntfcn~~ii-qm~~q;t, ~. ~ -<Ncf>1-<, ero1+Pr~ ~ ~ cf>"{ ~. 200s (w'-iicf> 2 "ff1 2005) ctr ~:!'<i~-3 ~ fc1~~·~ ~1w.:iicf> a ~ 31~ ~ l{ "G1R) ~ w'"licf> ~-10-21 / 2013 /cffq) /"CJtq. (35) ~.-iicf> 20.os.2013 'Pl" ~ IDxT ~xR-la cfRcfrt1 '&fu\'{ill<f, cB' '<1Gllqi6-I ~ -;,fl,~ ('fm ~ II 'j/H '{ --4~~ . (~.-cft. ~41o1) ~11,cffi tt RI c1 ~. ~1ii:n 2Y/rt /20t:3 m.:iicf> ~-10~ 2if/ 2013 /qfcf) /'CTT'q- '+fTW cf> ~ ~ ~ji:U~ 348 cB" ~

(3) cB' ~"j{H0I l{, ~ fcl1wT cfft ~ sf>S-\icf> ~-10- 2.t-/2013/qfcp /1lfef ( r:;;;-) ~.-Jict> 24 )?:,/2,o~ cITT ~ ~ xl\JX.lYlc1 cB" ~ ~, ~ ~ ~cf>1~ia· ~ 'GiTffi ~ l 'c§ctt)ft'l<t, cf> x1Gllq1c1 <fi ~ ~ ('f~ ~l~~l!j'<it'<, . A ~~~ --\I-\ --:::-r-· . .. . . - .. -- (~. lft. R;iq1d\) ~~cffi tl~Q , ':-' No. F-10- Government of Chhattisgarh Commercial Tax Department Mantralaya Mahana di Bhawan, N aya Raipur ' NOTIFICATION Raipur, Dated 2.9/'6/2.-v/1 /2013/CTN ( ) - Whereas, the State Government is satisfied that it is necessary to do so in public interest; Now, therefore, the State Government hereby rescinds the notification No. F-10-27/2013/CT/V (35) dated 20-05-2013 issued earlier under S.No. 8 of Schedule-III under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)

2. This notification shall come into force with effect from 1 st September, '

2013. By order and in the name of the Governor of Chhattisgarh, -J\;r~ ---- (A.P. Tripathi) Joint Secretary ,. . '-'_,~ ~ i~-:f':f.::..,.,·s , •.~--~ ,, 't9 CT1 I fP I q, ~ II fFi cl I fv I N-ll cf5 cJK fc11-TrT . .J--J?l lc'1ll fl511cfl ~ , ~ '<!lllg~ ~'[911 . ~' R'l ic!i ~!<tl&>K ~ ~-10- 46/2013/qTcp/-qiq ( f)g ) - 'c:Prn"ifil l~-~ ~ ~ ~, 2005 (~ 2 ~ 2005) c!TT iITTl° 15-~ :srxT ~ ~lfckill l cf5T ·™ l=J" C1IB ~, ~ flxcnlx ~&RT,~ ctt ~ ~1~~1 ct~ (2) 11 fc1f1Fc{15e ~ ct ciif cm-~ (3) if fc1f1fc{r5c ~ ~ ~'lien 01.09.2013 i-r 31_03.2014 ('fcf5 im- ~ * ~ \Jcfff ~~ cfJ 31£:fr;:, en-{ * .. ~ . ~ Be ~ ~ %:- ~ I 'II I C"\ . 3-l.cJ5. ~3TTcITT~

(1) (2)

1. fl x I ~ ch c'f;QT fc1 tJ 451 ~ -s c I ~ &fl ~ cITT x-fr:rr

(3) ~ : ~ ~ rtrnfl fco c/R ·¢1 -~ ~ 5% ID~ I 'cP rol fl i I qi cfJ" x 1 \J"ll q I C'1 ·ct ;:,-r=r i-r · c,~ 3-ll~~lljfllx, _ -J\ :f~~J ---~ (~-~-~) fl·;gcm ~ ~' R'l i'P 2Jl~f~l3 . ~ ~-10-96/2013/c!Tcn/-crf:q ( ~ )-~cf)" ~ cf)" ~jiUi:; 348 cf)" -~

(3) cf)° 3-ljflx 01 1'.f, ~ fcrTTTT cBi ~ ~ ~ - 10-ljb/ 2013 /cfTCD/ L/Tq ( F:;°~ ), R<4icn 29(<t/~I~ . cpl"~~ xlvlJYIC'i *~"ff, ~ m !,lc/il~lci ~ vnmt1 )_~i " ' -..-,---,-.,.....,--,. ' ' ' 'tP ctfl fll I ~ en x 10-lJ q I C'1 q) ;:,-r=r "fl" ' "c'f~ 3-11 c;~lljfl Ix, ~ - tRti_ . . - "~------~----···,,--·· . In~ '\ \ ~ - '11. ) fi'3,c@ ~ --· , J Governn_ient of Chhattisgarh Commercial Tax Departn1ent Mantra la ya Mahanadi Bhawan, N aya Raipur NOTIFICATIOi~ · Raipur, Dated 23/~/2of!3 No. F-10- , 4b /2013/CT/V ( ~<[ ) - In exercise of the pow~~s confen-ed by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below fr01:n pay1nent of tax . under the said Act to the extent specified in column (3) for the period from 01-09-2013 to 31-03-2014:- S.No.

(1)

SCHEDULE Class of goods

(2) Ceramic and vitrified Tiles .,,,.-- Extent of Exemption .

(3) Paiily so as to reduce the rate of tax to 5% By order and in the riame of the Governor of Chhattisgarh, -4 '°'=\"?L~-L ___ _ (A.P. Tripathi) Joint Secretary ,, . gttftfPI~ ~llt1 '1 q I fb I ftx:I en <ITT' ~ WT ,:j ?4 I cl =l1 srn I;, ctl 1--rcr-=r, ~ '{ Ill 9,'< ~~;,1 ~ . ~ .2.!3!&/19 ~ ~-10-0I / 2013 /qJq>/t{ftf ( tt) ) - gRfl fP lq, ~ ~ •cl'R' ~. 2005 (~ 2 ~ 2005) ~ tJm 15- ~ cffl- '3Cf-~ (1) ct> m (G)) &RT ~ ~lf«ill) cITT ~ ~ C"fffi ~ ~ flxchlx, ~ GRT . . Pt1-r1R9ftla ~ cl'Rcfr t:- mTET1 ~ cpajq; ~-10/01 /_2013/qlq, /'CfR:1 (01) ~ 08.01 .2013, ~ ~ ~ ~-10/01 / 2013 /qfcp/'CfR:1 (02) ~ 08.01.201 3 ~ 3Tq'i "31.08.2013" ~ ~ l:lx 3lcf> " 15.09.2013" ~ fcnm "1TTT I DctrlfPlq, cfi -<1~41C1 cfi 1f1l ~ . TI~ ~l~~l(jfll"<, -~ -T~ - ~ 1..,0\\V (~ . .ft. f¾q 101) ~<ff!"~ ~. ~ 0..9/ it 11 ~ ~-:--10-c, f /2013/cffq;/'CfR:1-~ c(i ~ c(i ~ 348 cf>~ {3) ~ 31jflxOf ~ . ~ fcrwT ~ ~ w11]q') ~-10- or /2013/q]cf)/-qfq (i!D ), ~ 2.j/ 8/ j1 cpf 3rnvfi ~ '<1'1~41<1 ct> ~ ~. ~ rnT Qchl~lc'I ~ vITTrTt l >' Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawari, Naya Ra_ipur NOTIFICATION Raipur, Dated 28/~fj, No. F-10-()f /2013/CT/V ( 00) - In exercise of the powers;'confer;red 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 followil).g amendment:- AMENDMENT In Notification No. F-10/01/2013/CT/V (01) dated 08-01-2013, and Notification No. F-10/01/2013/CTN (02) · dated 08-01-2013, . for the figure · "31-08-2013" the figure "15-09-2013" shall be substituted. - By order and -in the name of the Governor of Chhattisgarh, :· -J\~ · ~ (A.P. Tr~thi) Joint Secretary I \.,.-, ,, ~ ✓ ,. . 8ctntPI~ ~H'fFI <1 l fb I ft.{! qj q5x fcrilPT +J°?ll<:"lll 1-rn1-1 cfl 1'.fcA, ~ xl{l 9,x • ~. ITTrcn °-;<JI i IJJ, ~ ~~10- ~ / /2013/cflcl)/-qrq ( t ( ) - 'cPrn,;l~Plqi ~ ~ ~ ~. 2005 (~ 2 ~ 2005) c#1" tITTT 15-'-~ ~ >lcfffi ~lfcklll~i cITT mTI1T if 'c1'm ~ · ~ ~ ~ &RT, ~ ~ cf). 3ffi1TTI tj\Ill<H'l &l I 41~ cnT ~ ~ TJ<) ~ (1) ·~ Fc1PlRtSc. 'c§n,lfll lq, ~ ~ cITT' f."r<:r:l, 2006 cf> mcltWIT cf> FcPlll --c1ll'i ~ -~

(3) ~ fqPf~ISc. ~ ~ ~ cf> 3lcTR, ·~ (2) ·,r crfu@ ~ cfi_ ~ W ~ ~ t <1m:- · - ·• ··· ·· -- -- ~ ·- - f.p:r-q~ fc}Hl I ..q lFl ·~ ~ cf)" · - ~ '

(t) ~ 20 cf> '3"Cf

(2) cfi ~ . (cp) . 3!:rn.~

(3) 2013,....14 ~ &ll41~, fllajjll · 2013-14 _· ·"$ ~~:.· ~ ~ >l~ ~ ' mT ~ ~. ~ fc1cix 0n, ~ ~ ~ cBT fllil~ cf> 30 ~ ~ ~ f1'11fta er; 75 ~ vfllT <ITT ~ t I CTq> · 'c§ffiltPlqi cfi xl\Tll41d cf) ~ ~ cll1.TT all~~llj~il.x, ~T~-- - ..................... ~ \i' (~_:cft_ ~) 'flltfff• ~ - ~. ~ Q!)/<Z/11 ~ -~ -10- 6 //2013/qfcp/ ~-:- 11Rc'f cfi ~ cfi ~ 34~ cfi ~ '(3) ~ ~jflx01 1t, ~ fcMT.T ~ ~ ~ ~ - 10- e,J /2013/qJq;i~(G>1 ), ~ Q.iJ Ji trl) col ~ -~ xl\Tll41H cf> ~ ~. ~ ~ l,lcfil~ld fcnm 'i:r!TITTtl '...:> . ' ' ' I, ; ' Government of Chhattisgarh Con:imercial Tax Department .Mantralaya. Mahana di Bhawan, N aya Raipur NOTIFICATION Raipur, Dated . QJJ/t/}J No. F-10- ~I 12013/CTN ( t t ) - 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 dea-lers under the State Act from . -· .... the operation . of the -provisions of the-Ghhattisgarh -Value Added Tax Rules, 2006 specified in. column (1) of Schedule below, subject to the restriction and conditions specified in colwnn (3), for the period mentioned in column (2) of the said Schedule:- Rule from the operation ofwhjch _ exemption is granted·

(1) Clause {a) of sub-rule

(2) ofrule 20

SCHEDULE Period; which exemption is . available (2 \ Restrictions and conditions subject to which exemption is . ranted .

3 . Upto 75 days from the If the dealer deposits payable quarter end . of the first tax amount of the first quarter quarterly return for the for the financial year 2013-14 financial year 2013-14 ·within 30 days from the quarter end. By order and in the name of the Governor of Chhattisgarh, . ·._ ~T~~?- (A.P. Tripa1hi) ""iA\ f" Joint Secretary · i>, _ ----- '.· \:Pct'tlfPI ~ ~ll f11 ct l fu l f<rll<t> cITT" fcrln1T l=f -5f I &1 ll l-h5 11 <1 ~, ~ -< l ll9/ 3@m~ ~-~ 0-'e>l o_3 l ~ l.:) ~ ~-10 / }(.9 / 2013 /cITcn / ~ ( 63) - l:P~ "lfP ld ~ ~ q5x ~. 2005 (~ 2 ~ 2005) ctr mxT 15-~ ctr ~ (1) cf> ~ (en) EIRT >!Gm ~1fc@a1 q;) qmrr B ~ ~ ~ ~~cbh! ~ GRT. ~ cl, ~ J.~ cfi ~ (2) "ll f4Pt~t-e clll41Rdi ~ qrt cm,~ (3) ~ Fc1PtRt-e ~ cf> fc;m, ~ (4) -q IT~1RlPtfcft:c ~ m 1JTcrcTR ~ ~ m f¢ql,qll.-J ~ ~ m cITTW1 (s) if fc) Pl~t-e Pit-~ n~ ~ m 3:i~ ~ ~ ~ ~~t~m--

1. c,;- cITT fcrffin:r ~. 2005 qfr crTt ~-2 m 1TTTJ'-3 m 2012-13 :Ji jc'J5 91 <t'i . 5 i; cTfun=r. cffg -q cllclflll.l m cTrB cllcn:1141 cm 0'1--scfi-<. ~ m 3@T@ 4V1"1~e1 cl1l41fl, fG!~1 q-,"1 m clffl cgR ~ ~ 'x>"O 10 ~ ~ cn'l1 t,

(4) 'c:l"RT 19 '3"4"URT (1) cfi m (TT). mxr 21 ctr ~Tm

(2) m ~ ("Qco), (zj") ~ (cfr:r) om rni:r 20(2)(cn) om m-zr41 <m'3"CUNT(2) cf>TRl, ( 2) . mxr 19 c#'r ~ (1) m ~ (~) -q ~ ~-18 cfi ~ ~ ~ 02n 6llM. ~ cITTt m. ~ cITT WITT t m.n ~ ~ ~ ~ ~ 2012-13 ~ x'iiO ~ ~~~~~~q?fcnl m m~ 3ITTfcITT ~- 1951 c#r ~ 44(AB) cfi ~ ~ ctr vTRcJfffi~~-q~cfiqR ~ xmm ~ ~ wm clft mzf ~ 30.1 1.2013 cfqi ITTWf ciR~'gl r:2::--. "t-;:;::;:;:iCT ~;::;:---'.;:;::;:::;:;~~;--;;cfR;:;t"'P-ifc1~fu"~rll:;---r;::;:'c:l"RT;:::;::;-;2::-::-1 ~"ctr~1 r:;~~cb~I <:'1-9-(2-,-) ~~ ~ Pl m te ~ ~- 2005 qfr ~ ~ (2) cfi mxl 19 ctfr ~ (1) cf>~ (~) ~ - 2 cf> 1TT'Tf-3 cf> 2012-13 ~ (~), (Gl) -ir Ptmfti ~-18 cf> 3lJfITT 3lj4>1-Jlqj s '9' cJfufo cffg i?i ~ (cfA) om ~ ~ o~ wrv,, ~ ~ aJq~i lll ~ mB aich, ,ii"i rni, 20(2)('cr) m. :fIBR ci'R ¥1' ~ CT~ ~~ cm tp),scn-?, ~ cf> q?fq) cf> m~ l:PTJ' ~ ~ 3ffiTm 4"1"1~(1 ~- ciR ~- 2006 cf> P1M' 53 cf> fGi flcBl ~ qffl cg'B '3"4"-~ ( 1) B ~ 'SITTfitr-50 ~ xlffl -{,)0 10 q'Rra ZIT T/ 3T1ftc m)i ~ 30.11.2013 ~ 3TT~ g I C1Cfi ~ qR ~ t I v@tJlli:b m ~1"<-141<--1 m ~ ~ cfm . T . \.D..lw (~.tft. ~ ) ~1 q111 ~<'.J.cffl mwr ~ ~ - 101 >1-.:Y ;2013/_cflcf)/~- '+ffic7 cB" ~ m 3-ljm~ 348 cB" ~ (3) m 3ljxN°1 Tf, ~ fcrwT ·ctr ·~ .~ ~-10/)-f,9 /2013/cflcf)/~( 8 ), ~ cs/,e..5 [ t-"J cf)T ~ ~ -<I\S<4Yi&i cB" ~ "ff, ~ 8TTT q¢1R1a fcri:fT v'ITffi t I 10 rr11 fl 11 d m -< 1 \S.Q q I c1 m ~ "ff a2.ff -311 ~ ~ 11 jfm, ~~~~~ ~ ·\ '\' \ 1 (iz. -cfr. ~GJ-q I _._..cfl) "fl73,<Rl ~ . ... , Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated ~SL o.3 [ ~i3 No. F-10/ ){9/2013/CT/V ( g 5) - In exercise of the powers conferred by clause (ii) of sub section (l) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Gov~rnment 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.

(l)

SCHEDULE Class of dealers Year

(2) (3) Registered dealers Financial under the year Chhattisgarh Value 2012-13 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 Registered · dealers Financial under the year 20 12- Chhattisgarh Value 13 Added Tax Act, 2005 whose annual turnover is Rs. 10 crore or more, except dealer: who deals m goods speciTied 111 S.No. 5 of part-III of 'Schedule-II 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 m colt1mn (2) has paid the tax payable with interest, if any, according to Form- 18 P!"escribed in ·clause (b) of sub-section ( 1) of section 19 and file such form. up to 30-11-2013 along with copy of Trading Ale. and Profit & Loss Ale. in audit report required under section 44(AB) of Income Tax Act, 1961 if his annual turnover exceeds Rs. 1 crore in the year 2012-13. When the dealer specified m column (2) has paid the tax payable with interest, if any, according to Form-18 prescribed in clause (b) of sub-section ( I) of section 19 and file such form up to 30-11 -2013 along with audit report in Fonn-50 prescribed in sub-rule (1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006. By order and in the name of the Govern~; C~hattis~arh, ~~\(), (A.P. Tripathi) Joint Secretary ..--- I i . 1:9CT1H-P I~ ~n~ cl 1 ~ 1 f<r;q co cfix ~::rrrr 1=I -3l I C"i -lJ· <y ~'{, R1 icr ! 9 /.3 / 12.of!i · ~ ~-10-5O/2013/cflcp/~ ( 6 7 _) - Uffit~ ~ ~ :cITT" ~' 2005 (~ 2 ~- 2005) cf,J- tlNf 15-x]' &RT ~ ~lfcrnlll mT ri"tf ~ 01@ ~ ~ x-1-<c.fi l-< \;(1G m, mc=ftq ~ <fl i}@lTil CIJilllci clJ1q1€1 cm-~ ~ ~ ~ (1) . "B ftjPJfc!tSc. 'cPffi!fPI ct, ~ ~ cnx mi=T, 2006 cfi mcftTA1 cB" F2Plll.-clll'l ~I -~

(3) ~ RlA~tSc ~ Til2TT ~ cfi 3l~, ~ (2) •{ crfufc=r ·oTclfq "cfi fwl ~ ~ cITT"ffi %, <1QTT:- . .. ~ --I· 'fl, ifr° --.:;,. RDl ftrn~ 3TGW Ni f1 qi"I t[c I ~c:pr Tie:rf ~. fcrHi cb 3ltlf~ I RPl!l.-cJI.Jrj ~ t[c ~ ~t; ~~~~cITT~ ~ (.~) (2) (3) I ~ 20 ~ B"q-f.:rlli:r fcl ct-1"', ll ~ 2013-14 ~ clf-crRi, fqctflll c!1f 2013-14 cfi ! (2) cf) m (en) cf) :r~ ~ cm 1:r~ -"" cITT ~ ~I ~ ?<~ imff:ifr, ?Pim cm 3fqfu- cf·1 fl91f?a cf) 30 ~ ~ -.frm ! I ... '1➔91~ cfi 92 .WR, iJPTT 'cln ~ t I TicF , . xr~, ~1ic.fi ~ ~-10- 5'6/2013 /:fT9? /-qpc:[-~ cfi ~r ~ 3ijiU~ 348 cf) x:srcr0 (3) cf ~jfi'<l:I -tf; ~ ~ ctf ~ ~ ~-10-_&O/2013/cfTcn/T.ffcf( 67 )11, R;:iiq5 f9.o.2ots cf5T ~ ~ - x11.T<-141M cf) mfsicl'5TT if. ~ m !.-lcH1~1ci fcnm .. . ,i'fmlal J . . · • _....,.J i. .. , Government of Chhattisgarh Coinmercial Tax Department Mantralaya . Mahanadi Bhawan, .Nay a Raipur NOTIFICATION ,• Raip1r, Dated ·, zJ/B/~J!J ~· No. F-10- 5'0 '2013/CT/\' ( 67 ) - In e:isercise of the powers conferred by Section l5B of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005), the State Government hereby exenmts the class of registered dealers u11der the State Act from • the operation o: the prov.isions ·of the Chhattisgarh Value Added Tax Rules, 2006 specified in cobmn ( 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:- Rule from the . operation of which exemption is gi·anted

(l) Clause (a) of sut-rule·.

(2) of rule 20

SCHEDULE Period, which exemption is Restrictions and available

(2) U:)to 92 days f·om qua1ier end of· !he quarterly return for financial year 2013-14 conditions subject to which exemption is granted. - (.3) the If the dealer deposits payable first i tax amount of the first quaiier the for the financial year 2013-14 within 30 days from the quarter end. By order and in the name of the Governor of Chhattisgarh, --,4 Ti~'.:o.tL __ _ (A.P .. Tripathi) . Joint Secretary r -· B""{ffrff~ ~~ cl i fu I ft·ll q-) cfR" ~rrf 1{:5fr~ in;; 1.--i'cfl '+-rcr-=f, ~ z~ ~[rT-=rr ~-~ f3/3/?o/9 ~ ~-10- 5) /2013/cITcn/~ ( (:, 3) - Uct1°1fPlcti ~ ~ ~ ~. 20C5 (~ 2 -~-;:f2005) -wt" ~ 15- ~ cBl \fq-tTRT (1) ·m m (G1) .. ~ ITT"ffi ~lfcl-al17 cpl mrm Tf cTTcr ~ ~ flxcfil'<, ~ &Rf, Pl1-1fafuc1 ffllTtPl cITTm~.~:- ~ ¢J.!icr, ~-10/01 /2013/'cflcf)/ tfl-=q (60) R1icf> 29.oa.2013 it 3l"cf> "15.09.2013" cf>,~ ~ 3-~ " 15.10.2013" >ITITT"~ .fc):;m ~ I ~~-~ ~ ~-10- 5[ /2013;qfq5/-crrc:f- ~ cB ~TR cf> 3-lji:Uc. 348 cf>~ (3) cB -3-ljf!x 0 ! ~. ~ fcMTrT ~ ~ . ~ ~-10- 5 j /2013/cfTcp/qr:Ef ( 6S ), ~ 19•3•1..oJ] cnT ~ ~ xI\R.q1c1 $ mfucnR ~. ~ mr ~ fc):;m 'GITcf'." ~ I , ,. ~ I ' -•. . ' -· -•- - - - - - .,,._t' _ ,a -..&•A"" Jl• I,, . Mantralaya l\Iahanadi Bhawan, Naya Raipur NOTIFICATION Raipur,· Dated /3 ,~,-?o j3 . . No. F-10- 5\ /2013/CT/V ( (,</:, ) .- In.exercise of the powers conferred by clause

(ii) of sub-section (1) of section l 5-B of the Chhattisgarh Val-µe Added Tax Act, 2005 (No·. 2 of 2005), the State Government, hereby,· the follovd_~_ng amendment:- AM E:'.'l"DMENT In Notification No'. F -1 0/01/2013/CT/V (60) dated 29-08-2013. for the . figure "15-09-2013" the figure" 15-: 0-20 I 3" shal] be substituted. By order and in the name of the Governor of Chhattisgarh, /1~\tO.tl.. (A;\,i~-~-- J pint Secretary ~~~ .,;.1~ -..- ~.,: ... , " 'c.PfdlfPl~ ~llfFI c11fi)1f"t-llcfj cfR ~ - 11 -511 &Ill 1-1gF1cf1 ~- -;:,-m xlll9,x 3Ijm1=cr;,1 ~. ~ !Jo/J/)9 ~ ~-10-~2 /2013/q[cp/qftf ()Js>) - ~ ~ m-fR cpT lffi ~ 51 ,r:rr ~ ~ Vfulfllj~ ~ ~ ~ ~. 2005 (~ 2 ~ 2005), c.b•1flU ~ cITT ~. 1956 (~ 74 X71 1956) ~ Vmlfi 1lq; ~~ ITT 11 _-i:rrc;, cfi ,~ ~ cm" -~. · 1976 (cJ5J.Jicfi 52 ~ -197_5) :$ 3@T@ cBxc;1~,.Y v:rc1f11~ll1· cm- ~ ~ cITT" Rt:TRUT cb lllcllffi<-1i ~ U>rr1"1fPld ~ ~ CfR ~. 2005 (~ 2 ~ 2005) cB1 tlTTT 21 cB1 ~Qffl (7) cf) ~ cf) ~ q,~ 0,S'( cf1:f 2012 cf) 3IB c'fcfl 1r1T ~ ~ ~ 6, ~ AtITT"UT ~ &rn fcnit v11 x% x-Rt WTTr qIITTTT cf) \j q x ia ~ ~ - ~FP.11c1~- ~ ~ ~ cBT \JlT -~~ I qR AtTRUT ~ ~ ~ cB 16c11f%lll "cbT 1°1c:1CSJ cf) 3m::rR -crx 1r1T m cf) ~ "fl"e:r=r ~ ~. ~ ~ .:r % 3-1 1c1 :i!<-1cb ~ -Fm ·~ cb lllc1 1ffill'i cr7" ~ ~ cfi fu-a ~ ~-~ ~ vITT; I JTTl: Vct'flf1 1li$ -~ -~ cJTT ~. 2005 (~ 2 ~ 2005) cB1" tTRf 21 mT \J(fSITT1 (8) 8RT >Rro ~ I fch-i lfi cf5T ·i:n:rrrr it ~ ~ ~ +Hen Ix ~ "ITTxT ~ . cl/q f1 I C.1 cf) ~tf it '3cm . ~r cB 3RTT@ ~ ~ cITT" AtfRUT cb I 6cll f% ll i ~ . '341':J,crn c11f01tvl.lc.b ~. ficl.llc.b ·~ crrfur~ ~, c11fu1ft-ll cB ~ ~ ~ fl61<lcb qtfolf0"llc.b · ~ · ~ cf; ~~ ~ if, vTT 30 R-Jei~x. 2013 "f!cp ~ ~ cB1 "CnTffi %_ T7T ~ -cBt ~ 31 R w-<'>1-<, 2013 c'fq? ~ "61 toCT1l+P li:b cfi xi\t;qq 101 cfi -;:rr:r fr "ff2TT 3-11 ~~I ljfi I ( ,4 T 9(,y ~ ~ ( -,-A GI ~) ~• \ o.l\•v; ~.'-II. q101 · "fl'71crrr ~ ~. ~SD/J/)S ~ ~ -10- S2.12013/cflq')/$- '+ITTcl cf)~ cf) ~:1mc; 348 cf)~ (3) cf) 3ljt1x 0 1 "9, ~ fcr.,rrr ctr ~ ~ ~-10- S2;2013 /cfTcf) /-q-fcl ( 79 ) ~ 3:J(!J/jj m-T 3P.TGfr ~ xl\tl.l4 IC1 cfi mfucBR ~. ~ ~ \.lcbl~lci ~ \Yl@T6 1 • f Government of Chhattisgarh Commercial Tax Department " Mantralaya Mahanadi Bhawan, NAYA RAIPUR NOTIFICATION , · Raipur, Dated · !J Q/J/ l3 No. F-10- 33/ l;z /2013(.CT/V ( r;l\).) - Whereas;the State· Government is satisfied · that all such assess.inent 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 Chhattisgarl~ Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyarn; isi'i6 (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 31 st December, · 2013, the period of completion of.every such assessment proceedings under the s_aid Acts in respect of every dealer pending before the Deputy Commissioner of Commercial Tax, Assistant Commissioner of Commercial Tax, Commercial Tax · Officers and Assistant Commercial Tax Officers which is not completed by 30th September,

2013. By order and in the name of the Governor of Chhattisgarh, A \~ --"-\1~cJ)lt..· \ '3°l ,1 v.i (A.P. Tnpathi) Joint Secretary ·1 ~- , 8i TTf7 x-P I q; ~ 11 fFi crria 1~lfcf> cpx fq~WT 1f ?! I C"l ll .1--J i5 l..-f cf1 '+-1"cG7, ~ x Ill 9,x ~ ~-10- S3/2013/cffCD/1TT-tl ( ?2-) - Vcn°'lfillcb ~ ~ qix ~. 2005 (~ 2 ~ 2005) cITT tITTT f)7 cITT ~tITTT (1) &RT ~ ~1fcra;q'j cf5T '3q<.jlll "l=j C1@ ~cf~~ TTrTTTr ctf ~ ~ ~-10/115/2007 /qTcp/-qfq (38) ~

22.08.2007 cBl" ~R,f&:;c4 ffl ~ .. ~ fF!cfJlx ~ &RT ~ cf) ;~qcii.J.-J cITT YITT WTA TI2TT ~ ffl cfJ ~ Pik-lljfilx ~ cITT Tf6rf cl'R"ffi -g:-

(i) ~ ~ ~/~ ~/~. cllfulfvllcJ? ~ '3it2:fe-T

(ii) ~. cllfulfvllcJ? ~ ~ '0 m"'I fl l I cb cf) '< I \J",:l q I C'1 cf) ~ ~ ' • ---· G ove.rnrn. en t of C hhaHisgarh Co1n1nercial Tax Department - Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur,-Dated . o t~ // -2.<1/ 3 No. F-10- ~~ /2013 /CT/V ( 12_ )- In exercise of the powers -conferted by sub section (1) of section 57 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) and rn supersess10n of this department's notification No. F-10/115/ 2007 /CTN(38) -dated 22-08-2007, the State Government; hereby constitutes a G.Qrrunittee as under for detection and investigation of evasion of tax:-

(i) Additional Chief Secretary/ Principal Secretary/ Secretary, Commercial Tax

(ii) Corrunissioner, Commercial Tax Chairman Member 2 . This notification shall come ' into force with effect from 29-09-2012. • ------ By order and in the name of the Governor of Chhattisgarh, -J\T?~ (A.P. Triphthi)s. ,\•\\') Joint Secretary ----- • l:Prn lx·PI~ ~I lx-1'1 ct1fu1R,-~cp ~ fcrBPT ·. lf ?{ I <71-Q ~---++" . S-1 151 --1 ~ I 1-Tcf--1", .=rm '< Ill 9,-< ~ /' R.=iicn 2;}/12/l !s . . . ~/~-10- ~ 5" /2013/q"fcp/"CITTl ( 73) - ~ ~ mffi cnT ~ ~ m T\"m ~ fcp . ~ ~ cfR ~, 2005 (~ 2 ~ 2005), ch~lll fcrclrrr cB'x ~' 195 (~ 74 ~- 1'956) ~ \-.Prn"lfill<p ~~ ~ it l=fTR cfi ~ 1f< cR ~' 197 (~ 52 wt 1976) cfi ~ cf5-<~llll cllclfll~ll'i "$J ~ 00 cR . ~~ @4cJ(f%.yj -~ t§rn"t•{-FJ¢ ~ ~ -cfR -~, 2005 (~ 2 ~ 2005) ctr tfffi 21 ctr ~ (7) cfi ~ cfi ~ cf5~ O,s'( er-it 2012 ~ 3ffi ~ 1rT fc't<TT ~ frRm t, f.4~ ~ ERT fcr>1) \JlT ~ oo ·~ ~ cfi '3qxia ~ frRm fl'i ll I cJ ~ it ~ 'Tift ctr w ~ t I cR RtTT-<11T ~ -cn'r ~ cb 14cJ I ffi lll cn11°1~'1tj cB" tR 1r1 ~ ~ fu1) ~a,.,~~,~ Wf it~ ~lcl~llcb t TTP -~ cbl4cJlffill'i 1r7T ffl cfi fu1) A1m 'fl"l,lf-m+TT ~~I -3R,: . -~ ~ q'R ' ~. 2005 (~ 2 ~ 2005) qfr ~ 21 -cBT B11tITT'i'. (8) ~ ~I Pc@ ;q'j cITT ~ ~ c>rm ~-~ ·H-<cb I-< ~ G1xT ~ - ell cJ ~{ 141 cfi ffltf it ~ ~ m 3TTPffi ~ ~ cR . R'cffi"OT , cb I 4cJ I ffi ll j \JD Gql':bcftl . cfR, fi81llcb ~ cllfolftllcb cfR, cllfolfvllcn cfR -~ ~ ~-l51<1ch q1fo,ft;qcp cfR ..,..+,.11-,=r:Jn- cfi ~a:r ~ m; u'IT 31 fufi~-<, 2013 c,cfJ 'f7T 'Tift ctr isITTft t ~ ffl ctr . 31 ~ 2014 c,cfJ ~ t I 'cP ro"ifi l I ~ ~-10- . S' /2013/q"fcp/11Tif- '+ITTc1" cfi ~ cfi ~jiU~ 348 cfi ~ (3).' cfi GijfixDI ~' ~ .. __ ctr ~ ~ ~-10- ~ /2013/qfcp/-qffl ( ";f!J . ) ~ 2:J-/l'l//1 cnT ~ ~ '<I\J"-Qq1c1 ~ ~ ~, ~ 8RT J.lcnl~lci ~ vfTITT 61 'cP CT-llfi l I <p cfi '< I 'Jlj q I c1 cfi rfr1 '# TIQ;JT ~l~~lljfllx, -4 ~ _,,_ll "2--11i q ,, (-q.1ft. G! q I a')) ~~cfi'f ~ - l ... Governn1ent of Chhattisgarh Commercial Tax Department Mantralaya · Mahanadi Bhawan, NAY A RAIPUR NOTIFICATION Raipur, Dated 2:;112/Jg ', No. F-10- 33/ /2013/CT/V ( 7!3 ) - Whereas, the State G0vernment is satisfied that all s ch assessment proceedings of dealers liable to pay tax und€r , .the .Chhattisgarh --- alue.Added '.f-ax Act, .2005 .(-No. 2 .of-2.005), the Central Sales Tax Aet,-195·6 {' · .-74 of·l 956}ahd tlie.-Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par <.ar 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 sect on 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 . of 2005), can not e completed within the prescribed period despite all possible . efforts being mad · by the assessing authorities. In order to enable the assessing ·. authorities to .com let~such ·proceedings on merits, it is-essential in the interest of justice that the_ ti1· e limit prescribed for ~he completion of such proceedi_ngs i_s -. extended. · ~ ;. . . --- . . . , .... . . Now, there re, in exercise of the powers conferred by sub-section (8) of section 21 of the hhamisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Governmen, hereby, extends up to 31 st March, 2014, the period of completion of eve such assessment proceedings under the said Acts in respect of every dealer p nding before the Deputy Cominj~~ioner of Commercial Tax, Assistant Commi sioner of Commercial Tax, Commercial Tax Officers and Assistant Comme ial Tax Officers which is not completed by 31 st December, 2013 . ,,• -· By order and in the name of the , Governor of Chhattisgarh, . . -A:f~~ -~'?--")\ I '- \, 1 (A.P. Tripathi) Joint Secretary ',!," c,. i ·,; , .: .. :, .. c:.- .... «-'·-'··'-'-'"·"-·-•-·-·-••- -·-··• ~r,/;:. _,,.- ··. :·~ -~ .. ... 8 ctn x-Pr~ ~ 11 fl .:i ct I fu I fv-ll ct> cITT" fcr+-wr · li-511 cl ll +l$1rlcfl ~. ~ '<lll9,'< ~. ~.-Jicfi 2?/12}!?, . /2013/cflcn/-qfq ·( '1~) - ~ ~ ~ cf5T ZIB ~ N 1Tm t fc\? . ~ ~ cBx ~. 2005 (cpl=ffq) 2 ~ 2005),, cf5•--sflll WITTl cnx ~, 195_ (~ 74 ~ 1956) ~ 't.Pmlx1~1q; ~~ af?f .if l=fR1 rri m ~ cl?x ~' 197 (cpl=ffq) 52 ~ 1976) ~ 3Wffi cb'<!t;llll c4cjfll~;q'j · "Ef5T ~ ~ cfR ... ~~·· cBl4cJlf%lli . ~ t¢fu~xi~jq; -~ ~ cnx ~' 2005 (~ 2 X11 2005) ~ ~ 21 cBl-.-ri~-.-r-TT (7) ~ ~ cfi ·3Wffi cbC'lO-s'<! ~ 2013 cfi ~ "f!cf) 1I°l fclxla iJfFIT ~ ~; -~ -~ - ~ -"tffi fcm) "GTT ~- ~ ~ WTTflT cfi Gq-<itl ~ ~ fl~lllcl~ if ~ cB1" "GTT ~ % I cITT" ~tITT"Ur ~ cITT ~ cblllqlf%ll'i ... · ~ :!01c;'I~ cfi ~ tJ;1T ffl cfi ~ x,a-ri, ~ ~ ~ fscf if <rg ~lq~llcb % fcn ~ cbllfqlf"6lll cITT ~ ~ cfi fuit ~ ~-"ffr:rr ~ -~I · 3fc,: , ~ ~ cBx ~. 2005 (cpl=ffq) 2 ~ 2005) ctr tl'ffi 21 . ctr \3""qtl'ffi ·(s) . ~ ~1fcki;q'j cITT ~ if "Rm ~ ~ fl-<cbf.•-< ~ WT ~ c,qqfj lll 1l cfi ffl'cf . . '3cm ~ er] 3Wffi ~ ~ ~ ~ cbl lfql [%.qi \i'lT '3ql~cffi cllfvlfvllcb ~. fll51llcb 3TT<J'Rf. q1fu1f&;qq5 cITT", q1fu1fvllcb cITT" ~ ~ fit31llcp c[lfuJMCJ?_ .cfR .. . cfi .-~~ ~ m: '\jff 31 fs'ficilx, 2013 Ticn ~ ~ ctr '1fTT1f t . ~ ffl ctr ~ 30 "Gff 2014 "CTcn ~ % I . ~~~to ~jfl-<01 'B, ~ ·ITTicn ~12/IIL 'J1RfTtl 1/ . 'tP "'"' fl i I ct, cfi '< I \Tlj 4161 cfi rflli" ~ TI\QT ~l~:;!lljfll'( ~T~~ (-q.-cfi. fflq I d'J) 1-'l\.~t, 3 "f!'<];cffi" ~ ~. ~.-Jicl? /2013/qTcp/tJi'q- '+fffif rri ~ cfi ~jm~ 348 rri ~ (3) cf? ctr ~ ~ ~-10- ~ /2013/qTcp/~ ( 7~ . ,.) cf5T .~ ~ '<l"lJql6J cfi ~~ ~. ~ 8R1 >lcl?l~ltl ~ ..,,,... ... . ,,._ .. <I.·:·. , ' ' ' Government of Chhattisgarh Con1mercial Tax Department Mantralaya ahanadi Bhawan, NA YA RAIPUR NOTIFICATION Raipur, Dated 2-71)2_,}Jj No_. F-10- 33/ ~ /2013/CTN ( .:J-~ ~ - Whereas;. th~ State Government is . satisfied tl1at. a;ll SlJ: ....... ~s.s..ess:rn.~ntpr9c~ed1ngs Qf dealers liable to pay tax under . the Chhattisgarh Va ue 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 K r Adhiniyam, 1976 (No. 52 of 1976), which have to be completed by the e d of the calendar year 2013 under the provisions of sub section (7) of sectio 21 -ofthe Chhattisgarh Value Added Tax·:Act, 2005 (No. 2 of 7,005), can n,ot b completed within the prescribed period' desp'i'tt.(afl possible efforts being made y the assessing a_uthorities. In order to .enable the ass_essing · authorities to con:ipl te ·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, therefor , in exercise of the powers confened by sub-section (8) of section 21 of the Ch atttisgarh Value Added Tax Act, 2005 .(No. 2 of 2005) the State Government1 ereby, extends up to 30th · June, 2014, the period oI completion of every such assessment proceedings under the said Acts in respect of every dealer pen ing before the Deputy Commissioner of Commercial Tax, Assistant Corrtmissi ner of Commercial Tax, Coinmercial Tax Officers and Assistant Commer -i 1 Tax Officers which is not completed by 31 st December, 2013 . . · • _ ...... By order and in the name of the ·· Governor of Chhattisgarh, ~~ · taJL . (A.P. Tri~hi) '2---'li°w\ 17 Joint Secretary . ~ -:'' ~ .. •. ···'". . . ,,, • ~ c·· . ·. ··- ~ ~-10- 2005 (~ 2 cITT ~ ~ ~ 'c§ ctft f PI ~ ~ 11 ~Fi cl I fcl I F"ll qj ~ R1 'B PI · lf?! I &Ill lHH --I cfl 'Bcf---1". ~ '< I ll 9,'< . 3ffem,'wTT ~; R 1 jq5 2::;fi~I IS . ' /2013/cffcn/1:fr-q (n ) - tPIT!lfPlep ~ ~ cITT" ~. 2005) ct£ tITT1 15-xsf "$1 ~-tITT"T (1) cf) m (cJ) &RT~ ~lfc@lj'j ~ xN451x. ~ &RT, Pi'i:.-ifaRsie1 ~ ~ .%:~ ~ -::c"TTI~ ~-10/49/2013/cflq)/-q-t:q (63) R1iq5 os.09.2013 ~ 3TTP "30.11.2013" cfi x- :cJ'x ~ "2s.02.2014" ~~ fcp-m \i'ITTT I ~ ~-10- · J-ljfi'<!OJ ~, ~ ! ~ 2?/J2/t3 · · wrm %·1· · · . ·••··· ··- ···-- -·-•-· .... ·- •• tPro~x--Pl~ . ~ '<!J\J'<-4q1c1 cfi rfl1-f ~ ' , c'fe:rT -611 ~ ~ 11 jfl l Y.,,_ ·• .• -J\T~LO!L (1:!. lft. i cffr ')'\ \ ~' ') x,=~cffi' "fTWcf . ~. R1i¢ . 2?//?.-/b 2013 / cJlc/? / 'tTI"q- ~ cfi ~ cfi ~ jiU i; 348 cfi ~ (3) cfi cfr ~ ~ ~-10- 5(;/2013/cl'lq? /Ift=cl (;!)-~ ·), cBT ~ ~ xl\J'.Qq1c1 cfi ~ if, ~ &RT !,.1¢l~lci rci?m ..---· --- 'N.: ... . •.- ·.a ,. Government of Chhattisgarh Co1nn1ercial Tax Depart1nent Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION .· Raipur, Da:~d 2,=J-//2-/!J No. F-10- ~/2 13/CT/V ( ~) - In exercise of the powers conferred by clause

(ii) of sub-secti ( 1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2 05), the State Gove111ment, hereby, the following amen_dment:- ·• AMENDMENT .. ···.· . In Notific tion No. F-10/49/2013/CT/V (63) dated 05-09-2013, for the figure "30.., 11-20 3" the figure "28-02-2014" shall be substituted. . ~· -- .. . .. - . .-.. , .-- ..... .. By order and in the name of the. Gove111or of Chhattisgarh, ~T~~- \ '2-')\,.,., \,1 . (A;P. Tripathi) . Joint Secretary • Subject-Chhattisgarh Value Added Tax Adhisuchna No. 01-08.01.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 02-08.01.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 06-22.03.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 07-22.03.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 12-28.03.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 13-28.03.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 14-28.03.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 15-28.03.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 16-28.03.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 17-28.03.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 25-30.03.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 29-06.04.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. -30-23.04.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 31-16.04.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 34-29.05.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. -35-20.05.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 36-14.05.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 39-31.05.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 40-31.05.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 44-29.06.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 45-29.06.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 47-24.07.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 48-24.07.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 57-24.08.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 58-29.08.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 60-29.08.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. -61-29.08.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 63-05.09.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 67-19.09.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 68-19.09.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 70-19.09.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 72-06.11.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 73-27.12.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 74-27.12.2013 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 75-27.12.2013

Chhattisgarh Value Added Tax Act, 2005 (Adhisuchna Year 2013)

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