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

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(1) (2) (3) (4) (s) " ~ cfR ~--· l:lffl _10_(2)(cr) . "[JR_tj)jgj 1-L(2)_-q RJArn!Sc, clU qJ ~ 1. t9CT71'1-Jllq, -~ . . -----· .. -·-·--~. ' ~ qrf c#l" (2) cf ~ 2005 er cITTT 10 Bl=fcITTT tjv1"1c1;ta cZJTTflfr, Rix-1cb<>1 (cp) -q ~ cf) ~ ' ~ 2013-14 cfR wr,;=r 5g ~ ~ ~ ~ ~o 60 ~ ~ 31.03.2014 c'fcr C'IIB ~ ~ ~ %1 -~ _qq ~ %1 2 " t9CT"llf1lict> .. ~- ~ .cfR -~ frr<:r, 8 cf ~ cffu;r:r (2) # fq A R:t:c 6QIYI~ .--~ l •••• • , ·' I ·, 2005, -: -;;"cf? : ~ :"cflf. ·: '3YAlll-1 (1 o) frr<:r,. '8 '3YAlll-J (10) cf 3Tt1Ff ·0 ~-ft-1" ~- 201,3-14 ~ ID'<T ~ cf ~ ~cb~~a Yv11-cf5d. c,Q/qn. ~>!-lcbl C.. ·. • I . ,, • . ~-•·•cg:c;f ~ ~-;-'xtiQ ,60 ~< __ .~.c.' ,·, ·• (wr,;=r) ~~ cnT :PTT'fFl ~ z-[~~,, cc·. ~ ' %1 ~-.. ,e:.,. •· ;, .. ;~;j -~:~ ~ ~ : •:..:--· 30.04.2014 c'fcr ~ ... .. •. ""' ,'A ... '{. -~•··· 81 CT"fl{-j l I ct, cf '<! I \Tl] q I C'i cf ~ ~ ' c'fQ:JT 0-llc;~llj'{-11'<, ~'.i"'~t.A.- (~.tft.mrcfi 2 '11 ,Ii; ~~ ~. ~ r;i_7 'o,\ -i..o,'\ ~.1-lli=h C;[f)"~10/o2./2014/cfTcp/"Cftq- '<,ffif cf!~~--~ 348 cf~ (3) cf5 3-ljf-1'<! 0 1 #:,~ ~ c#l" ~ ~ ~-10/oi_/2014/cfTcp/-qrq (02...), ~2:7,01h~ ~ ~ ~ xl\TllYIC'i er~ "ff, ~ 8RT !.1cf51~1c'I ~ vITTTT % I . . ___ ,,...- Conun.ercial Tax Departinnent IVIantralaya Mahanadi Bhawan, New Raipur NOTIFICATION Raipur, Dated 'l < \ "\> \ \ ':la, ~ No. F-10/ 6 2---/2014/CT/V (o1-)- 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 oLdealer as specified in .column (2) of the Schedule below, for the year as specified ii:i column (3 ), from provisions of the act and rules as specified in column (4), subject to:·1he restrictions and conditions specified in column (5) of the said Schedule,· namely:- '

SCHEDULE S. Clas$ of dealers ...... Year Section/rule from Restrictions and conditions No. .. - ., -- (!) (2) (3)

1. Registered dealer Financial under the Chhattisgarh year Value Added Tax Act, 2013-14 2005 whose. an:itual· turnover does not exceed Rs. 60 lac. which exeniption .. granted

(4) Clause (a) bf sub-section (2) of section 10

(5) When the dealer specified 111 column (2) opts for composition 111 lieu of tax payable upto 31-03-2014. --·r------t-------~-t-~~-·=·· ~--1--~----"---+-----------4 , 2. : Registered: :: ,dealer· :Fin:ai1ciaI- 0 ·: Sub-rule (10) When .the dealer specified m column (2) has paid lm:np sum amourit ( composition money) in lieu of tax payable upto 30- 04-2014. underthe,~hhattisgarh · year, :su,n .of rule 8. Value Added Tax Act, 2013-14 2005 whose annual turnover does not exceed Rs. 60 lac. By order and in the name of the Governo~r Chhattisgarh, . :r·~ . (A.P. TrG'rih1)2 rhl~. Joint Secretary ,' ·---.: .. -· -----~--- . t§fd'ltl•lRm ~,RroJ.J, cITT >fm<T if c'fffi ~ ~. fi-<451-< ~. &RT, ~- cfr -rt ~. ~ ~ .. (2) if Fc1Pim1:e &11q1R.~, ~ cflf cBl ~ (3) if FctP!mtSc ~ ·cfcp .~ ~ (4) if Fc1P!m1:e >lftrntf ~ wrrr ~ 3-T~tlFJ xlviY?I if \.1¢1$!1--I ~ cfl" 1l~lq$!~<:>1cil ~ '3cR'f ~ ~ ~cfr.:r cITT ~ ~ ~ Uc m.:r ~ %:- " ,. -- -~~, ..

(1) ,...,.._.,...~ (2) (3) 1 t9CT1ltlllq, ~ '(1°q1tH1 ~ cl'R cITT ~. 2005 ~ 31t:ft., q' G-1"14l c'1 ~ &IIYl.fl ~ m ~ "fifcrGT ~ P!ti41G1 ~ 1fTCITT7 'l=flc1 cnr ~ ~ dcliGI'< ~ ~ ~ '3"tf-"6cITT (sub-contract) ~ ~ fcnm ~ , ~ ~ -mt, ~ ~~tfr;:f t[c wrr;, m -rt t

(4) ~ ~ OCfJGI'! ~ ~ q'R .~if~~~~ q¢j!;!ci :f@A ~ ~ 5-cf) if\Nf~~~fc;n)~ >ITC(fcR~Tftm,~~ cBlc¥f (2) if Fclf.,ffltSc &llYlfl cITT '3"tf-~ ~ ~ m ~ cpx ~ ~ cb4lfui~H ~ ~ if .. q¢~$!ci :f@R q'R ~ % / CP'< ,:/ ~ (7~ ~ ~ -rm ~ if ~-~~-a:m%1 ! .:,, ' ' tf ..................... ; .......................... :.\;9\\l"lfl~I~ ~ ~ ~ ~. 2005 cB" ~ xf01¾7cbx 01 ~ 'Cl?f ~ ............................................ cf7T ~ clll41'{1, ~ Gffi 1:ITffUlT -~ t ~ ~ ~ ~ xi'i ................................................. (fmRur ~ ~ qTT) ~ ~ m ~ ~ cfi ~ lf (-!cfi~~e1 :fffiR ~ ~ ~ m-ca cM t ~ ~. ¾ ~ ..................................... c!TT B't1-~ >3-Tl ..................................................................... 41J1"1ll1 cJ51=!Tcp .. ·············································:·······················cfTT ~- 'Fcn<:rr t' 1 i:'f "lj"g ~ ~ cRffi t·~ ~ ~ ~ 1:f{ ~ ~ cB" ~ -~cbj~ci ~'PT~~·~ t/~ <rTTI 6-«'lllflX ~ d.~GI'< cf>T ';Jll, ................................. .. ".t·, ~----~- l.(\ ·,,,'-t;',.•·1; ~. ~ JD/ e J / 2.0 1 '-1 ~ ~-10-H-12014/q[cp/qfq-~ m ~ m ~ 348 m ~ (3) m '6lj~ix 01 lf, ~ fct'+n1T ~ ~ ~ ~-10-/J/2014/cfTcl7/tffff(6b ), ~ 30 }o, }2.01'-\,cITT ~ ~ xl\J"ll41,C'1 cfi ~ ~. ~ WT l,lcfil~ld fcpm, "GTimtl \;9ct,"1 fl~ I ct, cB ' 1 ~ No. F-10-r~/2014/CT/V ( o 6 )- In exercise of the powers ~onferred by section 15-B of the Chhattisgarh Value Added Tax Act, 200? (No. 2 of 2005), the State Government hereby exempts the class of dealers specified in column (2) of the Schedule below from payment of tax under the said Act to the extent specified in column (3), subject to the restriction and conditions specified in Colum ( 4) with effect from the date of publication in official gazette :- S.N. Class of Dealer . -~,s. Schedule Extentof exemption ·--- --1 . ___ - __ -2-- 3 'l ' 3Dealetctegisteied';m.1der ~hole of Chhattisgarh · · · · Value tax Added Tax Act 2005, who cames on the business of supplying goods in execution of . works contracts, under a sub contract awarded to ·· ·· -~ him by principal (main) contractor Restriction and conditions subject to which exemption is granted 4 when the principal contra~tor has obtained permission m form 5-A to make lump sum payment in lieu of tax by way of composition in respect of the main contract out of which sub contract is awarded to the dealer specified in column (2) and has · paid/shall pay the lump sum in lieu of tax and \• gives a declaration in form given below . Dedaration I ................... a dealer holding registration certificate No ................ under the Chhattisgarh Value Added Tax Act. 2005 hearby·declare that I have obtained' permission (form 5-A enclosed) to make lump sum payment, in· lieu of tax payable, for supply of goods in execution of works contract for ..................... (herein give particulars of the contract)' out of which I have awarded' a sub contract to shri .:................. R.C. No. ::.............. for Rso••············· I further declare that I have paid/will pay the lump sum, in lieu of tax payable, on the full value of contract. Enc:- .. , Signature Name of the.Principal contractor · By order and 'in the name of the Governor of Chhattisgarh, -4~~ (A.P. Tripathi) Joint Secretary ---1 ... "'c§~cftx=i-11~ ~TT~.:f cfTfurft<rcp cp'{ fq-~:.n-rr ~?l"T'c1~ lrgr.=rcfr '+-Tcf.:r, .:r~T xT~lJ, X arf~:r:x=L ~.:rT ~' ~ 07/02-./2-01'1 ' wlfTcfJ ~-10/3 i /2014/qJcp/1:ftq ( 0~ ) - t§rnlxi~lc;; ~ ~ ~ ~. 2005 (wlfTcfJ 2 °fl1 2005) cn'i ~ 15-~ cBT '3ll'c:ITTT (1) cfi ~ (~) 8ffi ~ ~lfcm~'j cITT >l<WT if cYITf1 ~ ~ flxcblx ~ &RT, ~ cft ~ ~ ct .~ (1) if RlPlR:t:c. ~ ~, ~ (2) if fclPlR:cc ~ cfi ~, ~ (3) if fclPlf<t:c. ~~ -a-~ wm cfi 31"~ ~ ~ ~.=ticb 28.02.2014 cfq? ~ ~ ~ t <l~:-

(1) ~ 20(2)(~) cfi 31"~~~-18 q5'T '+!TTf-lT . -- . '" . , ...... -. ' •

(2) f21rn'"'lll crif 2012 -13

(3) ~ '+ITTf-lT cBT \JJI.--Jcbl~:-

(cp) ~-1 if fcl Pl R:t:c. ~ <TT ~ &m cb x :;crt1 ~ <TT (~) ~-2 cfi '+!TTf-3 cf) ~j¢+iicb 1 ~ 2 if fcl Pl R: t:c. l=flc1", <TT (<T) ~ ~ ~ 1R ~' * t9 rn"'I fl~ I q, ~ if cplf <lT ~ ~ ~ "ITT I tP rn"I fl ~ I q, cfi x I \Tll q I c1 cfi rfr=r ~ -a-~ ~ 1~~1 ljfl Ix, --¾ ·J_l (~.tfi. P..J) 11 ~"' ~<1 ct-a- x,~q ~.~ 07)o'L-{2--01~ Government of Chhattisgarh Commercial Tax Department Mantralaya Mahana di Bhawan, New Raipur NOTIFICATION Raipur, Dated o 7 / 02-- I '2-'°l ~ No. F-10/] C 12014/CTN ( o 8 ) - 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 28-02- 2014 Rule from which exemption is granted (]) Part-C of Form-1-8 prescribed_ under rule 20(2)b) •

SCHEDULE Year

(2) Finartcial , ._ year -2012-13 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~! 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, -4:r~_ (A.P. Tripatlii) 11 i\ ~ Joint Secretary •• ";l·f -,,1,;•-,•1:')'eo~•:,1;, .. !".'-"•>• •• ,-.;•I • " Ottt ltM 4 ~llx-1'1 q1fi)1~cf> cfR ~ 4?116-lll '-ti51.=tcft 1lcA, .:riTT -<Ill~-< ~ ™ '1 I ~. ~.-iicn ~/2/201~ ~ ~-10-~/2014 /cfTcf) /1lftl ( 2& ) - tHffitPlep ~ ~ cITT ~. 2005 (~ 2 ~ 2005) ctr eTRT 15-~ ctr ~-m (1) cB" m (en)~ >IGrn ~1fcrulfi 'Pl "ITTn1T 1) ~ -~ ~ fl-<cnl( ~ mxr. ~kift!Rsla ~ ~ t:- .. ~ cp1Ticf) ~-10/49/2013/cficp/1TT'cf (63) ~.-iicn 05.09.2013 -q · 3fcn "28.02.2014" cf> ~~ ~ 3lcP "31.05.2014" >ffc'R~ fcnm ~ I ~. ~.:iicn U/2/'bJ~ ~ ~-10-Sj/ 2014 /'cflcf) /1TT'cf- ~ cf> ~ cf> ~ji:.U~ 348 cf> ~ (3) cf> 31jfl-<01 ll, ~ ~ ctr ~ ~ ~~10-39 /2014/cfTcf)/lTT'q (2~ ). ~ 2'6/Z/2o1~ .cnT ~ ~ '<l""~q1c1 cf> >llmR ~. ~ GlxT ~cnl~ld TTPm '1fTmt°I . vm"lf!Ji<? cf1 -<l""~q1c1 cf1 ~ ~ ~~H~T~'oil- ~-tft. ~q1Jt)l ~11 '4 ti~cffi ~ Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 2£/2/2'i)IY No. F-10-fU /2014/CTN ( 2g ) - In exercise ofthe powers conferred by clause

2. <rg ~ ~--lief> 01.04.2014 ~ w-llcl~flci "ITT1fi I \Jmlfl'I ct, ct . xl\J"ll 4 IC'i ct .=wr ~ cf~ 3ll~~lljfllx, · ~T·~ ~,..,,-~ (q:i:ft. ~q1dl) -1 13.l"' ~!Jcffi ~ W-Tgx, ~--1 jcfj C) Lf IO~ I'µ}' '1 ~ ~-10/o/D/2014/cJTcp/llTif- 1TTffi ct~ ct 3lj'il§G 348 ct~ (3) ct 3ljflx0 t if,~ fcrwr ~ ~ ~ ~-10/40 /2014/cJTcp/llTif( 3o), ~ 04 f C>) }?-.o, ~ 'cf>T ~ ~ xl\J"l141ci ct~~. ~ IDxl !-lcf>l~ld fcITTrr "GfTdT ~ I . Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, N aya Raipur NOTIFICATION Raipur, Dated o L1 ( o J ( ?-.c l '( No. F-10/ 40/2014/CTN ( "30 )- Whereas, the State Government is satisfied that it is necessary so to do in public interest; Now, therefore, 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 dealers dealing exclusively in tax-free goods under both the Chhattisgarh Value Added Tax Act, 2005 and Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh . Par Kar Adhiniyam, 197 6 from the provision of sub-section ( 1) of section 4 of the Chhattisgarh Value Added Tax Act, 2005. 2- This notification shall take effect from 01.04.2014. By order and in the name of the Governor of Chhattisgarh, --4 I 11<.G-U.. -- (A.P. Tripathi) ·-\ \ ':1 l V, . Joint Secretary 8ctft'tl41 ct, ~ll'ti'1 c:11fa1~q; cfR ~·1-1141 •+511C'lll Ji 6 I '1 <fl 1lcFf, ~· '<Ill 9,'< ~q-ct'il ~-~ 0 y l tl3' '"):L) I '-( ~ ~-1014012014/qJcp/qpq (3/ ) - 'cPmlfl•I~ ~ ~ <R ~- 2005 (~ 2 "fl1 2005) <Bl 'c1RT 15-~ IDxT ~ ~ ~ >l<TT'T lf ~ ~ 'cP«rlfl•I~ ~ ct ~ ~ 6lTI'r fctcnR, fcriwr lf ~ "x=cf-~ ~- ~ '<ii'.ll~ct ~ ~ IDxl ~ lf f¥ifu ~ ~ -fm ~ ~ ~ cl> q5lWf (2) lf cJiuRf ~311 <l5l" \3crrf ~ <Bl 'c1RT 8 cl>~~ 01.04.2014 ~ 31.03.2015

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(1) (2)

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14. cfu~ l:iovernment or Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated o '-( f 03 I ')...t, ,1 No. F-10/ 4o /2014/CTN ( 3/ ) - 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 goods as specified in column (2) of schedule below, which are manufactured and sold in the State by the Cottage Industries run by "Self-help group" listed in the Women and Child Welfare Department of the State of Chhattisgarh, from payment of tax under section 8 of the said Act, for the period from 01-04:..2014 to 31-03-2015,:- S.No. (]) I.

5 ..

10.

11.

12.

13.

14.

SCHEDULE Class of goods

(2) Ready to eat Cooked food School Uniform Condiments, Achar, Papad, Badi Agarbatti Wormy compost Leather footwear School bag and carry bag Sanitary napkin Candle Toys, cards Honey Silk yarn Cane furniture By order and in the name of the Governor of Chhattisgarh, -A-~ ,,, (A.P. Tri path ~ ··~r3l ~ Joint Secte,tary offi) ti• I <t, ffltl-1 ctlfill~qj cpx ~ Ji?ll(,,lll Jl61"1 ~ 1=JcA", ~ ~ ~ . . . " . ~-~ C) \,,( I _CJJ I ?-o ( I m ~-1011012014/c!lcf)/~ (32-.) - 'cPrnlWl(p ~ ~ q)x ~- 2005 (™ 2 X712005) ~ mxr 15-~ mxr ~ ~ <ITT ~ -q ~ ~- ~ mfFl ·~ mxr ~ cfi ~ ~ * ~ (2) -q ~f.'l~~ lffi','[ * cr.f <ITT ~ (3) -q crfurn ~ (1q') ~ (4) ll ~ TTTl ~ -qci mil * 3l'cfR ~

01.04.2014 ~ 31.03.2015 c,q'l ~ ~ * ~ \QRf 8 * ~ cf)x * 'TRfR ~ ~ ~ "ffl' t- ~ 3l,cp, l=ITR cnT q.f ~ctr~ ~tl'l ~ ~ ~ ~ m~~~.ctr~

(1) (2) (3) (4) 1 tlll1111111 ~ q)x \r[,f 'cPCT1"1tl•l(p ~ fflfmr q)x ~f.'n:rl". 2005 * 3l'cfR ~ cllclfll~"I cfil" fcrcplf ~ uITTT I 2 ~~~ ~ q)x 3 ~ ~ -qci ~ '34qj'-(UI 3h@: ~ WfiN ~ cf)x ~ G"x ~ ~ 0P * frr:lfur -q tfc"cR 5 ~ ITT ~ I ~ rn fl ~ ~ -qci '34<t5x 0 1 ~ % 4 ~ '34<t5x 0 1 3h@: .~ WfiN ~ cf)x ~ G"x tfc"cR 5 ~ ITT ~ I 5 ~Jllx<lfal ~ ~ wrut q)x 1-\r[<f ~ lffi','[ cnT frr:lfur thtl1Xi'l(p ~ -q ~ 6 fl Ill <t5 <1 ~ xi Ill <t5 C'1 ~ 3h@: ~ WPR ~ q)x~ 3fh:nRl qj ~ 8ffi fctllT ~ I G"x tfc"cR 2 mm-@ ITT uITTf I 7 %Fi:! -qci 20 ~~# 3h@: ~ WPR ~ cf)x ~ G"x 2-frr:lfw/g.{~¢dl, <ffi fcrcRUT ~ ufR crrc;rr fr-Awr ~ tfc"cR5~ITT~I cnT ~ ffl ~- ~/ ~/~~c!R<TT~ 8 <I,; tj't_qft,xfr ~ ~ ~ -qci 3h@: ~ WfiN ~ cf)x ctr G"x -~ lffi',, 'i:Pm"1f!•t(p ~ -q Rs!¥ Rb 4 i tfc"cR 5 ~ ITT \iW1 I ~ ~wRl¢ ~ mxr f.'rRfu- %1· th'ctlx-PI~ ct xl\J"ll41<1 * "fJ1l ~ Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION . Raipur, Dated o '-1. { ().:, ' 0.D ''1 No. F-10/ ~0 /2014/CTN ( 32... )- 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 as specified in column (2) of the Schedule below from payment of tax under section 8, to the extent specified in column (3), subject to the restrictions and conditions specified in column (4), from 01-04-2014 to 31-03-2015:-

SCHEDULE S.No. Class of goods Extent of exemption '(1) (2) (3) 1 Soyabean Whole of Tax 2 Trolley of Tractor Whole of Tax 3 Welding machinery and Partly so as to equipment thereof including reduce the rate welding machinery and of tax to 5% equipments used in construction of railway track. 4 Weighing equipment Partly so as to reduce the rate of tax to 5% 5 Agarbatti and Dhoop Whole of Tax 6 Cycle and cycle parts Partly so as to , reduce the rate of tax to 2% 7 Mineral water sold in pouch Partly so as to and twenty litre jerricane reduce the rate of tax to 5% 8 Doors and Windows made Partly so as to ofUPVC reduce the rate of tax to 5% Restrictions and conditions subject to which exemption is granted

(4) When sold to a registered dealer under the Chhattisgarh Value Added Tax Act, 2005

1. When such goods are manufactured by industrial unit situated in Chhattisgarh State.

2. Manufacturer/reseller shall issue a bill/invoice/cash memo containing the statement that "the goods sold are manufactured by industrial unit situated in Chhattisgarh State." By order <;llld in the'~ame of the Governor of Chhattisgarh, (:P~rr~~; Joint Secretary 8 ctft 'ti J I ct, :t II 'ti "1 ql~l~cf> cJ>x ~-~IJI 4-t-:SIIC'lll tiel.-Jcft 1T<Ff, .=f<-IT ~Ill~ ~~ ~. R.-ii¢ D½ I 03/ ?-o( I ~ ~ 10- 4o /2014/cf[cp/llfq ( 33 ) - 'c§rolfPld ~ ~ 'PX ~. 200s (~ 2 xlr( 200s) cB1' ~:!'<iill-2 ci> 1'.frT-ql" cB1' !.!Fcl~ ~ 60 if c#l- ~ 3fq"an3TT ci> ~jflx 0 1 if ~ fix¢1x GRT \JJNI" ~ ~ ~ 10-s6/2006/cf[cp/-qtq- (46) R--1i¢ 2a.04.2006 if ~ cfl" ~ 3lj'<iill ~ R1Pl Rtz lTTc'f cnl" "3ll s11 fT1 ¢ 3lTlTT'f" cB1' ~ if ~ \jf@l l <l~,- ~!i~~M 3l'P. ~cpf~

(1) (2) 90 ~'5~llcvl ~ ~ (Cl~lftll!l=I ~ cpl" ~j~Cj?X) 91 ~;g~llcvl ~:cfi.vfi. 92 ~~~J:I 'cP ct-11 f1 J I <t, cf> x I "ll 41 cvl cf> ~ ~ c'f~ ;_ttl~~lljfilx, =~\:~,~ \~-'ii. 410 / ~gcffi ~ ~, R--1iq5 cry/ 03/ ri...o, ', ~ ~-10/~0 /2014/cf[cp/"Cftq-~ cf>~ cf> ;_ttj'iUG 348 cf>~ (3) ci> ~jflx 0 1 ~. ~ fcl1wr cB1' ~ ~ ~-10/40/2014/cf[cp/-qtq- CB) ~:i~/oJJ~l'-i cITT 3ffiW ~ xl"ll41cvl * ~ ~, ~ GRT !.1¢1~1ct fcpm t1 / 'cP ct-11 fl J I <t, cf> x I "ll 41 cvl ct ~ ~ c'f~ ~l~~lljfllx, .. -4T,- ~ ~•tfi. f3iq1%1 :...i I'.].\ "1 ··~¥ti~ / ,' ' ' Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated o \If / o 3 / ?--£J I ~ No. F-10/Lto /2014/CT/V ( 33> ) - In notification No. F-10-56/2006/CTN ( 46) dated 28-04-2006 issued by the State Government in pursuance of the requirement under entry 60 of part-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", nainely,-

SCHEDULE S.No. Name of goods

(1) (2) 90 Industrial Fuel oil ( excluding petroleum products) 91 Industrial L.P.G. 92 Rubber reclaim

2. This amendmentshall come into force from 01-04-2014. By order and in the name of the Governor of Chhattisgarh, --A:r~,,-- (A.P. Trip~)'""-13>lv, Joint Secretary Octft-tM~ ~ c11[1}1~ct> ct>x ~ '1?ilclq '151-itfl 1lcA, .:J1TT ~ .. 31~™"11 . ~' ~ Olt I 02>/ ~ f '-f ~ o/fl-10/Lj'O /2014/cTTcf)/$1" ( '34 ) - BC\flflllip ~ ~ q1x ~. 2005 (~ 2 ~ 2005) ~ cfffi 15-"& mxT ~ ~lfct:all'i cfJl' >l<fl1"T +l ~ ~ ~ ~ ~ mxr ~ cplffcp o/fl-10/10/2013/cTTcf)/$1" (12) ~ 2a.03.2013 +r f.iyfc;Jfula ~~t:- ~:t~tl'i ~ ~ ~ ~ * ~ (2) +l qfg3TT ~ ~ * 3@1TTf 3l.cfi. 31 * ~ f1"9 ~ "GTT<l:- cff9:3TT ~ ~

(2)

32.~~~~

33. ~ ~Fcfqq9c:

34. ~ WfiR * 6fR cpfvy, ~' 611,~ll ~ ~c~ll ~

35. ~ WfiR * cllll~~ ~

36. ~ cfic',x

37. tjfqx~

38. 1TJcR ~

39. ~ ~cJ1c:~11 LJl=q

40. cJ1t~cx .-i1~ct1

41.~w

42. ;g1lji,°;g cnTT ~

43. -@'f.r / x=J+q~;g ~cCf>lll

44. cJl(>f "flT/cfl<:R "flT

45. ~ ~cf~~x ~

46. cTcR mirfc

47. ~ qj~~ct~Fi +l ~ ~ ~ fi:l.ft ~ ~ ~ ~ 4s.m~

49. cfrRl ~cCf>lll

50.~~~

51. ~ ~ ~ '39qjx □ 1

52. ~ * q~qg;:i * ~.cqi ~

2. <To ~ ~ 01.04.2014 ~ >l"fllcl~ftci ~ I Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur~ Dated O ~ ( OJ ( f')...o, ~ No. F-10/10 /2014/CT/V ( 3£; ) - 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 amends the Notification No. F-10/10/2013/CTN (12) dated 28-03-2013 and adds the following goods after S.No. 31 :- AMEDMENT In the said notification, after S.No. 31 of column (2) under class of goods of sch d 1 th fi 11 . d h 11 b dd d e u e, e o owmg goo s s a ea e :- Class of goods

(2)

32. Concrete block making machine

33. Painting equipment

34. All type of bar cutting, bending, binding & straightening machine 3 5. All type of vibratory roller 3 6. Concrete cutter

37. Power trowel

38. Power floater 3 9. Vacuum dewatering pump

40. Vibrator needles

41. Tamping rammer

42. Diamond core cutter

43. Hanging/suspended platform

44. Wall saw/wire saw

45. Concrete mixer machine

46. Tower hoist 4 7. Mini lift & PM lift used in civil construction.

48. Slab trolley

49. Works platform

50. Cube testing machine

51. Cube mould measuring instruments

52. Tough rider for transportation of Concrete

2. This notification shall take effect from 01-04-2014. By order and in the name of the Gove. m .... or ?A C)l...hattisgA,s,.n h,, .-¥-\"~~ .···(A.P. Tri~aililf-~I·,;~ Joint Secretary / / Bctflti~ltp ~llti~ ql~l~cp ~ ~''11~1 '1-:SIIC'lll '151~cfl 1lrFf, .=t""lfT xlll~x ~~ ~. R.=ti¢ 0 ½ / 03/ 9--P I~ ~ ~-10-40/2014/cTTcf>/-qf=q (°3'f.f) - t§ctnfPlct, ~ ~ cJ)x ~. 2005 (~ 2 x=r-=i: 2005) cffl" 'cTRT 15-~ ~ ~ ~,Rk1ll'i cf)l' ~ ll BIB~. ~ t1x¢1x ~ IDx"T ~ cplTTq? ~-10/12/2001 /cTTcf>/-qf=q (3o) R.=ti¢

21.05.2001 ll P\9R;i~a ~ c"lffifl" t:- ~~~l'Ft ~ ~ cffl" ~:!Xiill * ~ (2) ll crftlm qctS11.=i ~fcl~ * x~ "CR ~ ~fcl~ ~ fcluIT '1fm:- "3ljxt-q"1-2 * 1TI11-2 cffl" \.lfcl~ 42 ll fclPl~tc. ~ -crm ~ ~ ~fcl~ 74 ll fclPl~tc. ~~¢c1 ~cf~Si4~f1/~ql~flfi -crm ~A-1c1ic:"

2. ~ ~ R..=ii¢ 01.04.2014 "fl' '!:("f((q~flc1 "ITT1ft I t§ ctn fl ' I ct, cB '/-qf=q (3~)- ~ * ~ * 3lj'c-0~ 348 * ~. (3) * 3ljf1x 0 1 ll, ~ ~ cffl" ~ ~ ~-10-~0;2014/cTTcf>/1:ffil( 3~) n-=-r+ttr= R.=i1~ ~ / J'' ~ cpf ~ 3l"jcllG Xl'Jlj4.1c1 *~"fl', ~ ITTxT ~¢!~Id fcluIT \l'ITTfT t I t§ITJlfi'lcf, ~ Xl'Jll4IC'1 * ~ "ti' Tim 3ll~~lljfil'<, . -4rt~~-----···r '-\ \ ") lv, ~:cft. ~q1d)) 'tigcru ~ Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated o ½ / o 3 / ')..o 1 ~ No. F-10- ~Q /2014/CTN ( 5l)) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in notification No. F-10/12/2007/CT/V (30) dated 21-05-2007:- AMENDMENT In the said notifications, for the existing entry specified in column (2) of the schedule, the following entry shall be substituted:- "Drugs and Medicines as specified in entry 42 and Medical equipments/devices and implants as specified in entry 74 in part-II of Schedule-II."

2. This notification shall take effect from 01-04-2014. By order and in the name of the Governor of Chhattisgarh, -;i\T~ (A.P. Trip;tfti). '1 fit~ Joint Secretary Octft ti J I <t, ~ 11 'tl "1 cH fit1 ~ tp cITT' fcl·i-11 JI , ii-,11 (ii ll Ji61"1cfl ~. "'1'lff Xlll~ -~~ ~. ~~icb D ½ I OJ I ?--o ( 'i ~ -~-10/ lto /2014/qfq)/-qt:q ( 3b ) - '&"1"1+P1<t, ~ ~ cpx ~. 2005 (~ 2 ~ 2005) ~ 'cfffi 15-~ &m ~ ~1Fctctm 'cb)-~ # ~ ~ ~ ~xcblx ~ &RT, ~ cfl- ~ ai1~-cft cf> cITTc¥T (2) # RlPl~te l'.fIB cfi cfTf 'cb)-, cITTc¥T (3) # cfl- ~ ~ c'fco, ~ (4) # Rlf.-1~~ ~ Tiey m cf>, 31'~ ~ ~ ~~icb 01.04.2014 xl 31.03.2015 c'fco cp'x cf> 1J1ITfR xl ~ 'QcfFl" ~t:- 31'. ~cf>TcfTf cp_

(1) (2)

1. fcl.r ~. ~~. ~ GITT ~ TI~ ~ "!C"ll4\if ~~~

(3) 3fffil:~ m.f"Gi~~ tITTT 8 cf> GT~cnx~ ~ Elc.cbx 2 !.lfa~ld "ITT ~,

(4)

1. (en) ~ ~ 2 # Pl~ce 1=fRYf '&ITJl~'l<t> ~ ~ cnx ~. 2005 cf> GT~ 4'11tclid clll41~ IDxT ~ 'E!Tt:fUlT 'Q"?I' "~-en" cf> WT~ #, 3Flf ~ c4141~ 'cbl" xT\Tlf # ~ ffl ~~#~~~cf>fil=lfur#~ ~ cf> '14l!'PI * ~ fcrcITTr ~ ~ "ITT, (~) ~ lffi"f cnr fclcJRl tkcft+Ptep xf"Gll" if m 31\'1~f""ll1~ cZfm ~ q(ful\J\Q cf> ~ if 31'~ ~ *~mm* ~if~ fcl>m ~. 3tR, (1T) cfTTc¥f 2 if RlPtfcf~ lffi"f ~ q\jfl~.-i tfl:!ToT-'Cf?r if~+,@*~ if G\JT m ~~~~cpl" ~-'Cf?r >1•f11q~flc1 ~ I 3'{~

2. vf6f cfTTc¥f 2 if ~ 1={@' cnT ~ '&C\l"lflll<t, ~ ~ q'R ~. 2005 cf> ~ 4\J'l"lc!id c.ll 191{\ ~ ~ ~ c.ll 141{1 cpl" ~ tWfUTI-'Cf?r ">fNiq-en" cf> x=m$, if fcpm ~ ~ IDxT ~ ~ cnr ~4Rlcb~ ~ tfl'l:fOTT-'Cf?r "~-en" ci> X'lliw, .A 3WR"1" ~ ~ ci> frrrtur if ~ 1={@' ci> ~ '11 '34lf)ll -~ ~ c.lll41{1 cpl" fcITT;rr ~ I •" (qlflll~cf> "cf>x ~ ~ a1ftl,qil-1I ~ ................... R.=ticf> ..................... ~ 3l'cfr.:r) tr ........... , ............. (&1141{1 cnT -;:w:r) ........................... _ ...... ("4"ffi), t§~"1ti'l<t, ~ ~ cf)x ~. 2005 cf> 3ltfFl" 4.\J"J"lllrJ w=rruT-LJ?f ~ (~) ........................... cnT 't:TRcp &1141{1 ~ GRT "EJTffUTT cfixITT t TTP ~ ~ ~ ~ fclcRur ~ ~ cnT qR:T .....•............................ (c£1141{1 cnT "1P, ~ "4"ffi) '3"cRl" ~ cB" 31"~ q\iJlll.-J >11,fUT-L[?f cp1TTq) .............................. . "t:TRcp c£1141;f} xl TTPm % I

2. tr ~ 'lrl" ~ ~ t fcp :- (~) qR:f TTPm "ff<:IT ~ ~ "$1" ~ ~ T-f ~~'PX~. 1956 (cp1TTq) 74 x-f1 1956) "$1" tlRf 14 T-f crfu@ ~ cf~ ~ cB" ~ T-f, ~ ~ cf> ~ T-f '34<-llll cB" ~ % I (GT) ~ ~ cnr fclqR:f t§fu\tP I c;, ~ * ~ 31"~ ~a-:hll"lll c.lfTllR ~ cJlful\Tll cB" ~ T-f 31"~ 'lTim cB" ~ ~ cB" ~ f.n:rrn cB" ~ T-f. TTPmvll<FITI (cfr;,) qR:f fclJm -rn:rr ~ m q\iJ1ll.:i >11,fUT-LJ?f if ~ ~ * ~ if ~ % 3tR '3"cRl" lfTc>f cf> ~ tB" ~ cITT 9'-11lllrJ w=rruT-lf;f 1-1·'"11cJ~TlC"I ~ I 31"~ qR:f ~ ~ ~ cnT ~ ~RdlfP I q, ~ -&crfm=r cf)x ~. 2005 cB" ~ ci'-11llld c£1141{1 cITT ~ ~ ~ ~ "$1" ~ ~ T-f ~ ~ cB" ~ T-f '34llill cB" ~ ~ ~ cB" ~ mffur qj~Oi14-::l cB" ~ fcITTlT \J1TWTTI qR:f ~/~/~.-cl l~fl / crm qR:f ~ ~ l=fl?IT ~ "BlTT /~ cnT fclcRur ~cnr . ~ -~ fcrcRur

(1) (2) (3) (4) (5) <WT- ~ ~ (m if)~ .................. (~ if)~ ........................................ 1=fl?fl ~ .................. . ~ ....................... . wrgx, ~-iiq; 0 \/ I O) I ')a I~ ~ ~-101 Cfo /2014/qfcp/"Clfcf- 1fRTI cfi "fffcltrR cfi 3lj'iUc:. 348 cfi ~ (3) cf) ~jfix,0 1 11, ~ fcl~ ~ ~ ~ ~-10/lro /2014/qfcp/trrq(36 ), ~ '-11 3 ) ,1 cpl~~ x1\.TlJq1c1 cf) mmrx ~. ~ ~ !,14>1~,c1 fct>m \JlTcTT t I 8ic'1"mJl4 cfi '<I\.Tll4lc1 cfi '1T+l ~ TI~ '1l I ~ ~II jfi Ix, A :f~ulJL., ;;: ~~' ~ 'tigcffi ~ Government of Chhattisgarh Commercial Tax Department Mantralaya Mahana di Bhawan, N aya Raipur NOTIFICATION Raipur, Dated Dy] o 3/ ?-.o ''1 No. F-10/ 4-o /2014/CTN( sb )- In exercise of powers conferred by the provisions of 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 to the extent specified in column (3), subject to the restrictions and conditions specified in column (4) for the period from 1-4-2014 to 31-3-2015 :- s. Description No. of goods (1' (2) 1 Pig Iron, steel scrap, Iron ore pellet and Ferro alloys Schedule Extent of exemption

(3) Partly so as to reduce the rate of tax under section 8 to 2 percent Restrictions and conditions subject to which exemption is granted

(4) 1 (a) When the goods specified m column (2} are sold by a dealer registered under Chhattisgarh Value Added Tax Act, 2005, to another such dealer, for use as raw material in manufacture of Iron and steel in his own unit in the State, against a declaration in the appended "Form-A",

(b) the manufactured goods are sold within the State or in course of inter- state trade or commerce or in the course of export of out of the territory of India, and, ( c) the goods specified in column (2) are mentioned as raw material in his registration certificate and the certificate was in force on the date of such purchase. OR 2 When the goods specified in column 2 are sold by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) to another such dealer against a declaration in the appended "Form A", who shall resale such goods against a . declaration in the appended "Form-A", to ·\mother dealer for use by him; as raw material in manufacture ofiron and steel DECLARATION ''Form-A'' (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 Act. I further declare that:-

(i) the goods being purchased are for use as raw material in the manufacture of iron and steel in my industrial unit in the State,

(ii) the goods being manufactured by me shall be sold in the Chhattisgarh State or in the course of interstate trade or commerce or ·in the course of export out of the territory of India.

(iii) the purchased goods are specified as raw material in my registration certificate and the registration certificate was in force on the date purchase of the goods. OR *the goods being purchased shall be sold against a declaration specified in this Notification to a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 for use as raw material in his Iron and steel manufacturing unit. PARTICULARS OF GOODS PURCHASED Particulars of purchase Description of goods Quantity Value bill/invoice/ cash memoranda/challan- No. Date Rs.

(1) (2) (3) (4) Total value ( in figures) Rs.---------~-------------( in words) Rs.-------------------------- Place---------------- Date----------------- Signature &Seal of the dealer • strike out whichever is not applicable. By order and in the name of the GovemorJf ~h~~~ • , -~ --'\\'lll-'4 / ! (A.P .. Trip~i) , Joint Secretary .if E·~ /' \J,ctftw1~ {fffFl' ctlfal~cf> cpx" ~ . il?ll(i-1~ '-h3Hift ffl, ~ ~ ~~-rn-,--r~' ~ D ~ ) 03 J ~ I "f ~ ~-10-l/'f /2014/cflcn/lTT'q ( l.tJ) - 'cPcrtltPl<f, ~ ~ cBx ~. 2005 (~ 2 ~ 2005) cBT qm 11 m ~ ~1f4-all1 cITT >fmTT # Bffi ~. ~ "fR'cJ5'R, ~ GRT, m:'ciltPl<t, ~ ~ cBx ~. 2006 # ~ 01.04.2014 ~ f.-1kJfci~a fflcR ~ t "lf2TT,- 'Be@~#:-

(1) frrw=r 5 11:- ~-5 cB -3qf.-)ljJ-j (1) * ~-(Tf) lf ~ "Gff ~ -wm" * ~ tR ~ ''~ ~ ~·· ~ ~ \iff<TI

(2) frrw=r 8 11:-

(3) (~) fclW-JH '3'Cf-~ {2) * ~ tR Piklljfll-t '34f.-1llJ-J-(2) ~ fcpm 'G'ITT::- "(2)- '3'Cf-frrll.-l"(1) * 3T~ ~ ~ ~ tR, <@; ~ ~ lf ~ ~ >fTcl'cl'RT cB" ~ ~. flj~d c11fu1ft-l1cp cBx ~ xfti~cJid ~ cITT ~ * W:J" lf C/¢j~d ~ ffl '$1" ~ ~- lf ~ Wxf 30 'fucfff cB" ~ (~~crs:,1f.-1¢ ~ ~). ~-s(cfl) # m ~ ~ ~ ~ >lftr ~ ffl cf@ xfti ¾lcJifl ~ cITT ~ I" (GT) ~ '3'Cf-f.TT:r:r (5) # 3tcn ~ ~ "30 \.iff, 30 ffla¼x, 31 ~fl¼>! 02:IT 31 lfRT cITT ~ ~ ~ ~-· * ~ tR ~ ''cfft'' ~ fmm ~ I ('ffR") ~-f.n:r:r (10) # ~ "~ ~ * 30 iz.:r * ~,, ~ ~ 11x ~ "cfft~ * 30 ~*~,,~~~I (~ ~-f.TT:r:r(10) * ~ f.t9' ~-frr:r:f ~ \Jll<l, "lf~:- "(10-qj) ~ ~ ~ ~ ~ X'i9" lf ~ :rc=r 'T@Ff cBT ~ mxT 10 cBT ~ (2) * ~ (~) * 3Ttfr;:r, ~ cfft * ~ ~ ~ cBT ~ t ~ cfft ~ ~ ~o ~ ~ <ITT ~ 'ITT \ifR OCP 1,1Rlt1~a rftf cBT ~ I ~ "3c@" ~ &RT ~o 60 ~ ~ ~ fcrclxr ~ 20 ll: xrftr tR ~ ~ 3T~ ~<ITT~ 1r7T_ GX xr fcpm ~ I'' '3'tf-~ (2) ~ ~ (q5) * cRrTR ~ * ~ tR ~kllj'<il-t ~ ~~ ~ 'ijfflf:- ,,~ ~ ~ >!ftix-~cJid ~ i;r~ cfft *• ~ ~ ~ ~ m-17 lf fcr~, ~-~ * ~ ~ 30 'fucfff ~ ~ ~ I ~ <l6 fqJ -~s~¢ tm -:fti~cJia ~. ~ ~ cgR M ~ c'lrur ~ ~ cn1, ~,'~ ~ * fu<l m-11 # fclctx 0~, ~ ~ ~ ~ ~ cfffi ~ * ~ ~,··

(4) ™..:..5 cf)( ti~~l'Fi - cfc'flTT3 ~-s * x~ '9'x f.-1y~ftla ~ ~-6 ~ fcrm'T urrn:- ~-6 .(~ 8(5) ~) oa-\h-1•1q; ~ ~ qR ~~~ll'i, 200s ~ qm 10(1)(31) ~a@lffi~fclcRur ~ cnT-.=rr=r ······································································ ~1lm ............................................................................. .-............ . ~ ~~cnT ~qfr~ crf cfi ctRR mtn ~ 3T~ m<Zf xftr 1 2 3 4 WiR qfr ~~ ffi ~ ffl ~ xrfu, 3ffTWTt crf it ~ ~~ (~cnWm) ~ xrfu (6-7) (~~if) (6-7) 6 7 8 9 ~•1t11'1 ~ 1Tm ~ •m1-,. :- ~. ~ 'P. ~ xrfu ~ cnT .:wr 1 2 3 4 5 ~'ltll"1 ~ &RJ':- ~qfr~ (>11-1~10) 5 ~cWRTT~7% .~xlfu (~~if) (6-7) 10 mm cnT ~ 6 ~. ~'P. ~ xrfu ~ cnT .:wr 'ffimcpf~ 1 2 3 4 5 6 ~ .......................... . ~ ...................... . ~ .......................... . ·························.,························ ~ ....................... . 1 _ 2_ 3_ 4_ 5_ 6_ 7_ 8_ 1 _ 2_ 3_ ~-7cf>T~- ~ ™-1 cfi m ~ frlyfc.lftia ~ ™-1 ~ ~ "GJ"m:- "~ 1 ~8(10) ~) 8ci1'1fl•lq, ~ ~ ctR ~. 2005 qft' \:IRT 10(2)(31) ~3@"Jffi~~ ~'cpfrfm ~ "C@T ~ fcrqm ~-1 ~ Rlfrl ~!'(:', 1=fR>f cITT ~ cf>x<-1'P~ ~ (3-4): cp_ l=JTc>l" cITT qrf cfH <-ill ~ ~ '{'fJ"J,-.:\1 cB)- ~ ~'f''J.'<\I cB)" 1_ %~ 2_ fi'101t~i ~ ;,11~;, % ~ ~ 3Tfx 3_ 3Fl l'7Ul~<-II mrrcp_ ~~ '~ xJfu ~ cITT rffB mm cpT -=rr=r mrr- ~-----------·--···------·--·-·-----·-··- ~ ____ ----------------------------· t--:t=.-rT tj '1119't d ~ cITT mmR ~ ~ <m ~ ~ 'J'II.-Jcbl~ 3Tfx fcl~cllfl cfi 3T:!flTT ~~I ~--------------------------·----·------- ~--·------·-----------------·---·---·

(6) ~-17 cpf ti~~\:l.=t - ~ 17 cB" ~ ~ ~ cB" ~ if ~ cITTft ~ 3fcfj ~ ~ "xii. 1 ~ "c!ffetcn" 3ITTIT 61, cB" m "CR 3fcfj ~~"xii. 3 c'fmf ~4-llfflct>'· ~ ~ '1fm I ~. ~ ol( l oJ J 7,.o,~ ~ -cr:o-10-4 ~ /2014/cf!cp/'iRl- ~ cB" ~ cB" ~ 348 cB" ~ (3) cB" .•~ if, ~ fcrwr qfr ~ ~ "Cf(P-10- y~/2014/cITcf>/lITq (lt3 ), .~~I J) ''1 cnT ~ ~ XI\.TljqJ("j cB" ~ xf, ~ &RT !.lcbl~lc'l ~ \JlTffi 51 1:§~"!fl~i<t, cB x1\Jllq1&J cB" -;:,m xf c'f~ ~l~~lljfllx, ~~~~;\~ ~~ Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated o ½ / o') J '2.a J y No. F-10- ~'1 /2014/CTN ( Lf) ) - 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, from 01-04-2014. AMENDMENT In the said rules -

(1) In Rule 5:- In clause-( c) of sub-rule (1) of rule 5, for the words "rupees ten lac" the words "rupees twenty lac" shall be substituted.

(2) In Rule 8:-

(i) For existing sub-rule (2) the following sub-rule (2) shall be substituted:- "(2) on receipt of application under sub-rule (1 ), if the application is in accordance with the provisions of the rules, the appropriate Commercial Tax Officer shall by an order in writing grant permission ( electronically), within thirty days in Form-5-A, to the registered dealer to make lump sum payment by way of composition and send a copy thereof to the registered dealer making the application."

(ii) In existing sub-rule (5) for the words and figures "quarter ending on 30th June, 30th September, 31st December, 31st March" the word "year" shall be substituted.

(iii) In sub-rule ( 10), for the words "thirty days of the expiry of the quarter" the words "thirty days of the expiry of the year" shall be substituted.

(iv) After sub-rule (10) the following sub-rule shall be inserted, namely:- "(10-A) The facility of payment of lump sum in lieu of tax by way of composition shall not be revoked under clause (b) of sub-section (2) of section 10 up to a turnover of Rupees one crore during the year for which such facility has been granted. However such dealer shall pay the tax at full rate .pl:1:Y,able under the Act; on the sales exceeding rupees sixty lacs." In rule 20:- for the present proviso of clause (a) of sub-rule (2) the following proviso shall be substituted:- "Provided that every new registered dealer shall furnish for every six month of the first year, a return in form-17 within thirty days from the expiry of the six month.

Provided further that, every such registered dealer whose annual turnover is less than rupees sixty lacs shall furnish for each year a return in form 17 within thirty days from the date of expiry of the year"

(4) Amendment of Form-6 :- For the existing Form-6, the following Form-6 shall be substituted:- s. N. 1 FORM-6 [See rule 8(5)] Annual Statement under s~ction lO(l)(a) of Chhattisgarh Value Added Tax Act, 2005 Period of statement DD MM yy DD From To Name of the dealer Full Address ................................ ; .................................... .. MM yy Description Duration Amount Rate of Amount of Amount Balance Excess Excess amount, of the works of received composition Composition deducted payable amount, carry claimed as cash contract contract or (percent) at source amount forwarded in refund receivable (if any) next year (if any) during the (6-7) (if any) year (6-7) 2 3 4 5 6 7 8 9 10 Payment details (Payment made by contractor):- S.No. Challan No. Date Amount Name of Bank Name of Branch 1 2 3 4 5 6 Payment details (By TDS):- S.No. Challan No. Date Amount Name of Bank Name of Branch 1 2 3 4 5 6 Place ....................... . Signature of the registered dealer ....................... . Date .................................... . The above statement is true to the best of.niyknowledge and belief. J•~ Place .............. . Signature of the registered,dealer ... :: ................ . Date .................................... .

(5) Amendment ofForm-7 :- For the existing Form-7, the following Form-7 shall be substituted:- FORM-7 .. [(See rule 8(10)] Annual Statement under section 10(2)(a) of Chhattisgarh Value Added Tax Act, 2005 TIN Period of statement 2

2. 2 Name of the dealer Full address From DD M yy DD M To

3. Gross turnover -------------------------------------------------

4. Turnover of goods specified in Schedule-I --------------------------------- M yy M

5. Taxable turnover (3-4) ------------------------------------------------

4. S.No. Class of goods Amount of Rate of lump

1. Cooked food

2. Sweet and namkeen

3. Other than cooked food and Total: Total payable amount Deposited amount Details of payment --------------------------------- S.No. Place Date Challan No. Date Amount Name of bank Total --------------------------------- Signature of the registered dealer The above statemept is true to' th¢ best of my knowledge and belief. Place Date . ~-;, ' ,. .··· --------------------------------------- '. Signatµr; of the registered dealer Amount of Name of

(6) Amendment ofForm-17 :- In the heading of the list annexed with form-1 7 for the words and figure "Rs. 1 lac in a year", wherever occur, the words and figure "Rs. 3 lacs in a quarter" shall be substituted. By order and in the name of the Governor of (ihhattisgarh -+\ -;r½ ~ (A.P. Tripatimr-~J Joint Secretary . r- 0 ctfr -t·t3 I <;; ~ rl 'tf '1 / u' q I fell~ cf> cfR ~ 'i?ll('rlli +f 51 '1 cfl 1=fcl"'1", .:rm '<Ill~'< ~™"11 ~. ~ 0\.-i I OJ I )() 1 '-1 ~ ~-10-Jl-112014/qfcp/-qfq ( LI~) - -g--~"---rft-•-,¢ ~ ~ cf>x ~. 2005 (w+W5 2 "fl'1 2005) ctft ~ 15-~ m ~ ~,fcR-t~'i cf>l m- if C1IB ~. ~ mct>R ~ m ~

01.04.2014 ctft w~wln<.v1m xl Pll-.-i~Rs!a ~ qffift ~:- iti~~'cA"

1. ~ ~ ~-10/33/2008/qfcp/-qfq (27) ~ 31,03.2008 ctft ~ cf> 3l.cp, 1 xl ~ ~ cf>T ~ fcnm "Gfm I

2. ~ ~ ~-10-11/2013/qfcp/-qfq (16) ~ 28.03.2013 ctft ~ cf> 3l.cl). 12 xl ~ ~ cf>T ~ fcnm ™ I

3. ~ ~ ~-10/11/2013/qfcp/-qfq (25) ~ 30.03.2013 ctft ~cf>~

(3) cf> ~ +:n-::::rr=r:rr.r cf>Tc¥T (4) ~ ™:- '1f6f ~ cf>T '3~1&--1 ~ . ~ 3l~ +ra:lll '111" t§~ltl•l<t, ~ ~ cf5x ~. 2005 cf> 3l~ tjJ'lctza ~. cf> IDxl fcl>m ™I 'fqte]qj--!01 :- (1) ~ ~ cf> ~ cf> ~ ~ 3l~ +ra:lll ~ti1'714> ~ xl 3ITTTlf ~ fclw-11-1 ~ cf>T ~ 31.03.2014 dCf>, cWTT 01.04.2014 ~ ~ ~ \:l~IG-1 ~ ~ cm;fi ~ cf>T \:l~IG--1 ~ dCf>, ~ ~ 'i~~.=t~ ~ cgc'f fclPl~lGl.=t, ~ (depreciation) cf> ~ xi'i. 10 ~ xl ~ ,=r iTII

(2) ~ ~ cf> ~ cf> ~ ~ ~ ~ if FclPl41Gl.=t ctft <TUFTT 'l=fRcf ~ cf> ~ "'3WT ~ ctft ~ ~ cf>T.3TT.1722(3l) ~ 5 ~. 2006 cf> ctft ~I .

4. Pll-.-i~Rs!a ~3TT ~ ~ ~ 4>1cllq~ xl ~ 3lcP "2014" cf> ~ l:R, 3lcP "2015" ~ fclRn "Gfm:- 3l_cp_ ~~ ~

(1) (2) (3)

1. ~-10/28/2006/qlcp/qfq ( 16) 30.03.2006

2. ~-10/24/2006/qfcp/llfq ( 29) 12.04.2006

3. ~-10/64/2006/qfcp/-qfq ( 56) 14.06.2006

4. ~-10/27 /2008/qfcp/-qfq ( 19) 28.03.2008

5. ~-10 / 33 / 2008 /qfcp /-qi"=q ( 27 ) 31.03.2008

6. ~-10/49/2008/qfcp/-qfq ( 38) 25.06.2008

7. ~-10/64/2008/qfcp/qfq ( 53) 27.09.2008

8. ~-10/03/2009/qfcp/qfq ( 08) 27.01.2009

9. ~-10 / 15 /2009 /qfcp / qfq ( 25 ) 27.05.2009

10. ~-10 / 26 / 2010 /qfcp /-qrq ( 29 ) 26.03.2010

11. ~-10/26/2010/qfcp/-qfq ( 30) 26.03.2010

12. ~-10/47/2010/qfcp/-qfq ( 64) 08.10.2010

13. ~-10/23/2011/qfcp/-qr-q ( 23B) 31.03.2011

14. ~-10/23/2011 /qfcp/-qtq ( 23C) 31.03.2011

15. ~-10/ 15/2012/~ /-qfq ( 20 ) 31.03.2012

16. ~-10/ 15/2012/qTcpj:;-qfq ( 21 ) 31.03.2012

17. ~-10/10/2013/qfcp/"QTq {12) 28.03.2013

18. ~-10/11/2013/qfcp/"QTq (2113) 28.03.2013

19. ~-10/11/2013/qfcp/-qfq ( 17) 28.03.2013

20. ~-10/11 /2013/qfcp /-qfq ( 25 ) 30.03.2013

21. ~-10/ 46/2013/qfcp /-qrq ( 58 ) 29.08.2013 t§~ltt~lep cB x1~q1ct cfi -TT1l ~ ~ ~14~11j'ftl-<, . -4:-. ~ ~.lfi. ~3\ V\ ~~ ~. ~ 0 '-11 06 l '2.-t> 1 '-f ~ ~-10-1 ~/2014 /cITcf> /-qf-q, (4 ~ )- 1ffiq cf) ~ cf) ~ 348 cf) ~ (3) cf) ~ it,~~~~~ ~-10- /2014/cITcf>/-qi'q( 4~) ~ y /3 /1 ½cpl~ ~ xl~41ct cfi ~ ~. ~ lITTT \.lcf>l~li.1 ~ \JTTfil ~ I f t§ml'ft~lep ~ xl~41ct cfi -TI+r ~ am ~,4~11jttlx, -\/h~~ ~.lfi. ~) ·~r1l ~ ~~ Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION / / Raipur, Dated o·"-1 OJ M / '-J No. F-10- \ '112014/CTN ( 4 '1 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment with effect from 01-04-2014:- AMENDMENT

1. In Schedule of notification No. F-10-33/2008/CTN (27) dated 31-03-2008, the related entry of S.No. 1 shall be omitted.

2. In Schedule of notification No. F-10-11/2013/CTN (16) dated 28-03-2013, the related entry of S.No. 1 shall be omitted.

3. In Schedule of notification_ No. F-10-11/2013/CTN (25) dated 30-03-2013, after column (3) the following column (4) shall be added:- Restrictions and conditions

(4) When such goods are manufactured and sold by a small or medium scale industry situated in Chhattisgarh who is registered under the Chhattisgarh Value Added Tax Act, 2005.

Explanation - (1) for the purpose of this notification small or medium scale industrial unit means such existing unit in which upto 31-03-2014, and industrial unit commencing production on or after 01-04- 2014, upto date of production, total investment in plant & machinery, before depreciation does not exceed Rs. 10 crore.

(2) for the purpose of this notification investment in plant & machinery shall be calculated as per notification no. S.O.1722(E) dated 5 October, 2006 of Ministry of Small Scale Industries, Govt. of India.

4. In the following notifications for the figure "2014" related to period of the notification, the figure "2015" shall be substituted:- S.No. Notification No. (]) (2)

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

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

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

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

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

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

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

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

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

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

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

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

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

14. F-10/23/2011/CT/V ( 23C)

15. F-10/15/2012/CT/V ( 20)

16. F-10/15/2012/CT/V ( 21)

17. F-10/10/2013/CT/V ( 12)

18. · F-10/11/2013/CT/V ( 16)

19. F-10/11/2013/CT/V ( 17)

20. F-10/11/2013/CT/V ( 25)

21. F-10/46/2013/CTl,V (;58) ·/, 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 28-03-2013 28-03-2013 28-03-2013 30-03-2013 · 29-08-2013 By,order and iii' the name of the Governor of ri!li•_gar1;;J,t,._ }!;!'; ~.::~81 I, r. ' il",; " . 8roH1~lc:p ~lltl.-f ql~tfatcf> "cf>x ~ Sf511cl,Q li51.-fcft ·~. ~ -<Ill~'< ~'flit:!! ~. ~-iict> 0\ \ O'-\ \ ')..o \ '1 ~ ~-10-55/2014/cflcp/tITTf ( 5'½) - 'cProlfPlc;; ~ ~ q5x ~. 200s (~ 2 ~ 200s) cfiT 'tfRT 15-~ cfiT '3"Cl-'tfRT (1) cf> ~ (Gl) ffiT ~ ~1fcradi 'Pl 1PTT1T ~ ~ ~ ~ '<1-<cf'>lx. ~ -rnr, f.iklR;,Rsrn "ffWR ~ ~:- ~ cpl,jcn ~-10/36/2014/cITcP/tITTf (oa) ~-1icf'> o?.02.2014 ~ 3lcP "28.02.2014" cf> ~-Q.TA tR 3lcn "31.05.2014" ~~ fcITT:rT '1fm I '&ro"! ' ' rfP1 ~ ('fl2TT 3ll~~llj'<il{ ~:,~i. . (-q.tfr. ~q1J1f•"····-····,f¼\ \\ 'tl~c@~ ~. ~.-Jicf'> 0\ \ ◊"' \ '2o \ '-\ ~ ~c-10-55/2014/cflcp/:cn'tl- 1,ffiJ cf>~ cf> 3-lji:U~ 348 cfi ~ (3) cfi ~j~-<01 ~. ~ ~ ~ ~ ~ ~-10-5'5/201/qfcp/tITTf (S-y ), ~ 0\ Io"'' l'-4 cf>T ~ ~ '<l'J"./.l41c1 cf> >ITmR ~. ~ mxT \.lcf'>l~ld rcRTT vITTTT t I 1 · /": : ;'/ ,/ Government of Chhattisgarh Commercial Tax Department Mantralaya I Mahanadi Bbawan, Naya Raipur NOTIFICATION ~ -, . Raipur, Dated c 1) O'\ \ .1o 1 '1 No. F-10-S512014/CT N ( 5" i ) - 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-10/36/2014/CTN (08) dated 07-02-2014 for the figure "28-02-2014" the figure "31-05-2014" shall be substituted. By order and in the name of the Governor of Chhattisgarh, (A.~t~;i 1 '1 Joint Secretary /,;-. I uflm:ar<? ~11?101. cufurtd<J.ct> Cl>< fif<}-IfcJI J-I5llc1.Q ~ Jf61olcft ~Ic1ol oIQI ~IQ~ ~ ~ O.\\o-'-\ \.l.o \ '\ ~1~-10-s,12014/cTTcn/'CfTcl (55) - ~~~'PT <Tg "flTmlR' m -rn:rr t ftp lh1~xi 1 1Cp ~ ~ qix ~ 2005 (~ 2 x-R 2005), ~ ~ qix ~ 1956 (~ 74 x:r,, 1956) ~ 't§tflxillep x~ ~ B T1IB ~ ~ "CR qix' ~ 1976 (~ 52 x:r,, 1976) ~ ~ ~ ~c1x-11~di ctt ~ ~ cITT" fq'cffi'UT cf>1th11f%a1 ~ ~-rrra; ~~ ~ qix ~ .2005 · (~ 2 x:r,, 2005) ctt tITTT 21 ctt ~ (1) m mcmFlT m 3ffiTIB cf>~U-5'1( ~ 2012 ~ 3TTf -a-cf> ~ fcrm '1fAT ~ ~- c!TT-fqtTTxur m1Uch-w<TT 8R1 fcn<) ~ ~ ~'4T ~ 'ITTITTiT m l3tR@ '4T frmc, -<i9a1c1R:r ii ~ ~ ctr lsfT ~cf>cft ~ I c!TT-f.1~ ~ q51 ~ cf>l<folf%ll'i q>1 ij0 1~l!:j cfi -3-TT'cllx "CR T7l ffi m _ ~ x-11!-ll, W ~ ~ 1m, B <rg Jilcl~llcf> 5 fuJ ~ cf>llfi:11f%ll'i q'lT ~ ffl m @<1 ~<Tcl fi-'1<1-mlil ~ 'G'ffC; I 3TTl• um-1~ lfC'~ x~ cITT w~. 200s (~ 2 ~ 200s) ~ um 21 cm ·,JQ'cITTl (8) 8RT ~ ~rfc@-[n cnl "Q<TT1T ~ 'RIB ~ -~ti "f!Zcfilx ~ 8RT ~ ~ q f-i I~! m ff~~ ~ '3cm ~ cf; 3ffiTTc'f ~ ~ cITT f.1mx01 cf>l?fo1f%al ~ '3Yl~cfci c11fu1!vacf>cf>x, ~Tlfcf> 3~ ~. c11fu1R,-acf>cf>x ~ ~ x=f"ITTtlcn_ c11fu1R,-acf>cf>x ~ m "xii=ra:r ~fim m .-cir 31 ·ITI'ci 2013 c'fcn ~ ~ cm ~ t ~ m ctt ~ 30 ·q;:r 2014 (l((i~t! I xn:rgx ~ O>.\ \ o.~\ :i~, '\ ~i:ri"cf> ~en-10-5.,/2014/cTTcl?/qr'q- 1ffi(l m ~ m ~ 348 m ~ (3) m JfyffCJT -q, ~ fcrwT cB1 ~ ~ ~-10-.S:&./2014 /cTTcn /"ClTTi (5s-)~.O.l\.o.~,-'4>f'-J cnT ~ ~ xl1Jl1YIC'1 ~ ~ ~. ~ m \.lcf>lf"tlci fcpm ~ t I Government of Chhatisgarh Commercial Tax Department Mantr'alaya Mahanadi Bhawan,-Naya Raipur NOTIFICATION Raipur, Dated <:>.,) o.~.\"lD, '"\ No.F- I 0-'56/ /20 I ~CT/V (S'SJ- Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Vaule 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 p_eriod 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 Chhattisgarh Value Added Tax Act,2005 (No. 2 of 2005) the State Government, hereby extends up to 30 June 2014, 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 3 I ~1 March, 2014. By order and in the name of the Governor of Chhattisgarh (A.~:~¼\~~ .Joint Secretary " tH'tlltl~lq, ~lltl'i q1fa1~ <f5 cnx fcMrrr +i?I I &1 ll · '161'1c:fl ~, .,m xl~9;< ~ &-9 'i I . ~, ~-iicb ,, ) 0'1 ) ·20' '1 ~ ~-10-5.t/2014/qfcp/°Cftq ( 5" 7) ...:. 8rn"ltPl<t, ~~'PX~. 2005 (~ 2 ~ 2005) ctl" 'c:ITTT 21 ctl" "B"G"-t:Tm (8) 6RT ~ ~1Fcrc,ii'i cn1 ~ 1f c>fIB ~ ~ flxcb1x, ~ am, "GfTfr ~ ~ ~-10/ss/2014/qfq?/'!:ftq(s5) ~ 01.04.2014 cfi ~t:t if Plwi1jfl1x· ~fc&q=;i vrRT fcnm \JlTffi ~:- '3cRf ~ - ctl" ~ >ffil. ~ 3TTTil, ~ if 3Tcn ''2013' cfi ~ tR 3lcP "2014" ~ fcmrr \1Jl11 I

2. .~ ~ f&~jcp .01.04.2014 ~ >1'~1q~~c1 1,Rf Gil~~l11 . II l .I . I~ .f . . . . I ' ·Government of Chhattisgarh Commercial Tax Department . . . · Mantralaya Mabanadi Bhawan, Naya Raipur NOTIFICATION ·Raipur,Dated 11) 0 ~)'2..o ,1 No . . F-lo'-5 6/2014/CT /V ( S 7 ) - The following corrigendum .is being issued in respect of Notification NO· F-10/56/2014/CT /V(SS) Dated 01-04-2014 issued by . . r . the State Government in exercis·e of the powe_rs conferred · by sub-section (8} of section-21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2Q0S} :- CORRIGENDUM In the last line in the Hindi version of said Notification the figure 11 2013" shall be substituted by the figure "2014".

2. This amendment shall effect from 01-04-2014. By order and in the ·name _of the Governor of Chhattisgarh, __J\'f~A . (A.P T_rip;~i) · .\\ \ "'-\ ''-' Joint Secretary 'i:P ta) ti • I <$ ~ II -<·Fi i:11 fil, fGact> cf>x ~ '1-;Sllcl~ '161.-f cft 'fJcA', ~ '<I~~'< ~™.:ti ~. ~-1icn c/J-/ ~,'1 ~ ~-10/ s 712014/qlcp/Lffq (S-B ) - 'c§(\Jlf!ll<f> ~ ~ cITT" ~. 2005 (~ 2 ~ 2005) "$) 'tlRT 15-~ ctr ~mxr (1) cf) m (zj) am ~ ~1Rra~'i cm wniT if ~ ~ xl\Rf ttxcnl-< ~ ITTxT, ~ ~ ~ ~1-<t~", cFi cf>Tc¥f (2) il fclPt~tc dll41R~t. cfi crlf "¢1, ~ (3) ll RlPt~tc cl1f cfi fuir, ~ (4) ll <l~IRlPl~tc ~ cf) ~ ~ ~ cf) f¢;,_ff-c'H~'i ~ JI 1-<t-qf cf) ~ (5) ll fc1 Pl f4tc ~ CT~ mTT cfi 3l~ X6Cf ~ ~ >!GR qffift- t_ <l~:- 3l. cp_

(1) (2)

1. SffilfPlct, ~ ~ cf)x ~' 2005 cf5T ~-2 cfi ~-3 cfi ~j<Pl--licb 5 if crfum" ~ if &1qfll.Q ~ qTTq cJ.lqf114' cITT tPl-$¢'{, ~ 4\JJ"1ctJa mri:l"Rt, fvl flc:61 m ~~~xrfuqtf 2009-10 cfi" fc;r) ~o 40 m& ~ cpl-I", ~ 2010-11 * ~ ~o 60 C'lruT ~ cpl-I" (f~ ~ 2011-12 cB" fc;r) ~o 1 ~ ~ cpl-I" t

2. l:Pmlfl'I<?> ~ ~ "¢x ~. 2005 ctl" ol jf[ -cft-2 cfi 1TI1T-3 cfi . o!j¢t-Jicn 5 il crfum qx-g Tf di q fl Ill ffl ~ dlcl'<il~l 'Pl" '01"?,¢"<, ~ cB" ~ 4Zi11clzd ellf 41~, fvtx-1ctl ~~~~ xrfu xi)O 10 ~ ~ cnl-f t, '1ij~-cft

(3) fcl(\Jjlj q1f 2009-10, 2010-11 ~ 2011-12 Rlmlll q1f 2009-10, 2010-11 ~ 2011-12

(4) ~ 21 ctl" ~ (2) cl) m(~).

(zj) ~ (TIM) -a-~mi=r 20(2)(cp) 'cfRT 19 ctl" ~ (1) cl) m (-rr), 'cfRT 21 ctl" B1ltTRT

(2) cf) m (~), (zj) ~ (TIR) a~ ~ 20(2)(cp) CT~ ~ 41 ctl" ~(2)

(s) vf6T ~ (2) "# Rlf.-l~tc ell 141 ~ ~ cITT" xrftr CT~ ~ ~ cfITTf "ITT, cpf 'TJ(fA q ~if lc't, "t90Tf0 ~ ~ cITT" ~' 2005 cti- mxr 19 cti- ~mu ( 1) cl) m (~) "# ~mtm >fRritf-1a "# ai1-1c11~-1 Rlc1xo1 ~ ~

31.07.2014 c,cp ~ cITT" ~ i, ~ cITTc¥r (2) il Rlf.i~tc c1.11q,~ ~"¢xxfMCT~~~~ "ITT, cpf :f@"Fl ~' tTRT 19 cB1" ~ ( 1) cf) m (~) if ~ ~-18 if 311'1<:"11~'1 fclcRiJf q?f ~ 31.07.2014 cicB" ~ c/?x ~5.CT~~~~ ~ xTfu cr1f 2009-10 if ~o 40 "c1"rof 3T~ cr1f 2010-11 if ~o 60 "c1"rof 3T~ qff 2011-12 if ~o 1 ~ ~ ~ "ITT, ~ ~, 1961 c#r tTRT 44(AB) cB" 3lcfT@ ~ ~ m1i ctr >ffi1 cf I fu I~¢ c/?x 3ffiRt cB" "fll-flff ~ ~ I L

3. t§rn"rfPI¢ ~ ~ Rlrn"P-1 q1f ~ ~. 2005 2009-10, ~ 3lj-<i~"t-'--2 cf> 2010-11 1WT-3 m 3lj<P'"licn 5 ~ ~ clfu@ ~ ~ 2011-12 cllctftlll ffl ~ cllctttl4' cfTT 01¥cb'<. ~ cf> 3TW@ --2- 'clffi21 ctft ~ (2) m m (-qm-), (GT) ~ (~) -erim ~ 20(2)(cn) ~ ~ (2) ~ fclPI~~ clll41~ ~ 'PX ~ Til2TT ~ ~ ~ m, cpT ~ 4~illtj, U0lT0 ~ ~ ~ ~. 2005 ctft mxr 19 ctft B"CT~ (1) cfi m (&) ~ ~ ~-18 ~ Qilr\611~-i fclc1x 01 -q-?[ ~.=ii¢ 31.07. 2014 den ~ 'PX <tfT t Til2TT U.lT. ~ ~ 'PX fin:r:T, 2006 cfi f.n:p, 53 cf> B"CT-~ ( 1) ~ frrmfu, m-wr-s·o i:t 3rrfuc ~ c11fu1fG-tJcp cnx ~ ~ w,a, ~cRTTTI t§ct'llftJI¢ cB xl\J"ll4161 cfi "1flf xl -erm 3ll~~lljftlx, -4~~\?\'1 (~.-cfi. ~q1d)) 'tf~cffi ~ ~. ~ t If ,~I"'( ~ ~-10/s-7/2014/q[cp/llfil- 1TI"ffl cfi ~ cf> 3lji0~ 348 cf>~ (3) cfi 3ljtt-< 01 i:t. ~ ~ ctft ~~~wl,lcp~ · ~-10/s- 7 ;2014/cflcp/"Cfr-q(s 8 ), ~ 6 / f /t ~ cpT ~ ~ Xl\J"-44161 cf> ~ xl, ~ &RT \.lcbl~ld WlIT "G'fTITT t, Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, N aya Raipur NOTIFICATION Raipur, Dated { / r / -:2...o, '1 No. F-10/57/2014/CT/V (5 i) - In exercise of the powers conferred by clause (ii) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2095 (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. (I) l.

SCHEDULE Class of dealers Year

(2) (3) Registered dealer,. whose Financial annual turnover is less year than Rs. 40 lac for the 2009-1 O, year 2009-10, Rs. 60 lac 2010-11 for the year 2010-11 and and Rs. 1 crore for the year 2011 _ 12 2011-12, 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 Registered dealer under Financial the Chhattisgarh Value year Added Tax Act, 2005 2009-10, whose annual turnover 2010-11 1s less than Rs. 10 and crore, except dealer 2011-12 who deals m goods specified in S.No. 5 of part-III of Schedule-II Section/Rule from which exemption granted

(4) Clause (i), (ii) and (iii) of sub-section

(2) of section 21 and rule 20(2)(a) 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 Restrictions and conditions

(5) When the dealer specified in column (2) an.er payment of due tax amount with interest, if any, file a statement on line in Form-18, upto 31-07-2014, prescribed in clause (b) of sub-section ( 1) of section 19 of the C.G. Vallue Added Tax Act, 2005. When the dealer specified in column (2) after payment of due tax amount with interest, if any, file a statement online in Form-18, upto 31-07-2014, prescribed in clause (b) of sub section (I) of section 19 of the C.G. Vallue Added Tax Act, 2005 and if his annual turnover exceeds Rs. 40 lacs in the year 2009-10 or Rs. 60 lacs 'in the year 2010-11 or Rs. l crore in the year 2011-12, shall furnish a copy of audit report, as required under section 44(AB) of Income Tax Act, 1 961 before the Commercial Tax Officer. Registered dealer Financial under the Chhattisgarh year Value Added Tax Act, 2009-10, 2005 whose annual 2010-11 turnover 1s Rs. 10 and crore or more, except 2011-12 dealer who deals in goods specified in S.No. 5 of part-III of Schedule-II --2-- Clause (i), (ii) When the dealer specified in and (iii) of column (2) after payment of sub-section (2) due tax amount with interest, of section 21 if any, file a statement online and rule in Form-18, upto 31-07-2014, 20(2)(a). prescribed in clause (b) of sub-section ( 1) of section 1 9 of the C.G. Vallue Added Tax Act, 2005 and shall furnish a copy of audit report, in Form-50 as prescribed in sub-rule ( 1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006, before the Commercial Tax Officer. By order and in the name of the Govern4 ofChha·t·t·i·sga. rh, --~ ,\~ -S-f (A.P. Tripat·;·~f f; ', Joint Secretary g fflH·t'I ~ ~ II ~Fi , qlfal~cf> ~ fct1TilT +-bll&tll +i 61 '1 cft 1lcR, ~ '<Ill~'< ~'5i!:f'11 . · ~- ~"iicf> 2-6} or/ ?-dJ'lj ~ ~-10-5 912014/qfcp/i:rfq (r J ) - \:Pcttlx-PI~ ~ ~ <PX ~- 2005 (~ 2 ~ 2005) ~ mxr 15-~ ctr '3"Cf-mxr (1) cf> ~ (<TT) IDxT ~ ~,~di cnl" ~ lf <'fIB ~ ~ fF<cf>I-<, ~ 6RT. ~hiR-JRsrn ~ ~ t:- •

1. ~- ™ ~-10/39/2014/qfcp/'CfT'q (28) ~"iicf> 28.02.2014 ~ 3fcn "31.05.2014" cf> ~ "Qx 3TcP "31.07.2014" mm~ ~ '3'fn:r I

2. ~ ~- ~-10/55/2014/qfcp/i:rfq (54) ~"iicf> 01.04.2014 ~ 3fcn "31.05.2014" cf>~~ "Qx 3TcP "31.07.2014" mm~~ \ilT<l I I \:PcttlfP1~ m -<1"~4IC'1 cf> .,r:r ~ ~2:TT Jll~~lljfll'<, j~m~ ~:t)bl tl~ci ~- ~"iicf> 2.£ / or/ ';l..01 '1 ~ ~-10-5J/2014 /qfcp /'Cft=q- '+fTffi m ~ m Jljmc: 348 cf> ~ (3) m 3ljtt-< 01 lf. ~ fcrwr ctr ~ ~ ~-10-s312014/qfcp/i:rfq er, ). ~ 2.-0 / t>J { ''1 cp]° ~ 3fjcTR Xi\J"~41C'1 cf> ~ ~- ~ 6RT !.lcf>l~ld fcITTrr '1fm1t! ' . . / ·····1,,"."'>:,•·•·1,s,,o;,.·.,··-,···· Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, D~ted 26" /or/ 1 ~ No. F-10-JJ /2014/CTN ( S-j ) - 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

1. In Notification No. F-10/39/2014/C~ (28) dated 28-02-2014 for the figure "31-05-2014" the figure "31-07-2014" shall be substituted.

2. In Notification No. F-10/55/2014/CT/V (54) dated 01-04-2014 for the figure "31-05-2014" the figure "31-07-2014" shall be substituted. By order and in the name of the Governor of Chhattisgarh, ~1-~ . ~-w- (A.P. Trip~thif 1'(\ "\ Special Secretary octfltt~I~ ~ qlfal~cl> cf)x ~ '1?11cl4 '161.=tc:fl 1l<:R, .:r"llT ~ ~~:i1 ~. ~ Jo J 5' / ;J_o/'--{ ~ ~-10-$"8'/2014/qfq)/"Cft-q (to) - ucti"itPI$ ~ ~ cf>x ~. 2005 (~ 2 ~ 2005) c#J" mxT 15-xsf IDxT >IGffi ~1f&a4'j q51" ~"if~~. ~ "tRcPR ~ · &RT ~ tfr .~ ~ ~ cf>Tc¥f (2) "fi f4P)~l'(;:, .:rrc;f cf> crf q51" cf>Tc¥f (3) 1l f4P)~Gc ft cfcp cf>Tc¥f (4) 1l f4P)~Gc ~ ~ wm ~ ~~ m ~ ~ 01.06.2014 ~ 31.03.2015 cfcf5" "$1 cf>1c>11q~ ~ ~ '3cRf ~ ~ ~ cf>x ~ ~ ~ ~ ~ ~ t:- {1) (2)

1. ~ ~ q)X ~. 1956 ('P. 74 ~ 1956) ~ elffi 14 ~ m ("'clR) ~ rn ("'clR) B ~ ~ mx (~ tf5Pt <ITT ~) ~ ffl (i:ri'cr) B ~ ~ x~qi;lx&J

2. ~ ~ q)X ~. 1956 ('P. 74 ~ 1956) ~ elffi 14 ~ m ("'clR) ~ rn ("'clR) B ~ ~ mx (~ tf5Pt <ITT ~) ~ ffl (llfq) B ~ ~ x~qi;lx&J

(3) 3i'm,: ~ ~ ftR:rn fcp q)X ~ G"x ~ 3% or IJfflfl ~: ~ ~ ftR:rn fcp qi"{ ~ G"x ~ 4% or IJfTlf I ~

(4)

(1) \if6f ~ +TT&!" cf)l ~ t:Pctflx-Jllif, ~ ~ qi"{·~. 2005 ~ ~ xftl«'14ta ~ am ~ i:l'IW, \ill" ~ t9~l'{-Jllif, B ~ ·~ ~~ l=lur=r ;;sfk11fTI¢ ~ B, ~ or 1 '('{ltit)cpi(OI:- (i) ~ ~ ~ ~ ~ ~ ~ ~ l'!&l+f ~ ~ ~ 3ITTl<l ~ fcrw:n.:r ~ ~ ~ 31.03.2014 qcp cf./-TT 01.04.2014 <TT ~ ~ ~ ~ 3TR cfrc'fr ~ <ITT qtfot~c/5 ~ ~ qq), ~ ~ ~ ~ ~ ~ FclPtll1w1, 3fcf&fllllT (depreciation) ~ ~ ~o 10 ~ ~ ~ ,=r NI

(ii)~~~~~~~~~~ FclPtltlGFt c#r 1flJl'1T ~ m ~ ~ ~ ~ c#r ~ ~ CITT.3TT. 1722(al) ~ 5 ~. 2006 ~~c#r~I

(2) cfTTc¥f (2) B FcH'i~Gc W ~ \,l<l"IGFll~. xftl«'14ta ~ \ill" ~ +TT&!" cf>T mtur t:P~"lifPlif> B ft~. ~ ;;st)d1fTI¢ ~ B ~ or, "ff xftlx-~4ta ~ ~ >fRii'Cl- r B ~ mi:a cITTTTT 31~ xftlx-~cftd ~ "ff ~ +TT&!" cp?:J ~ t, ~ '3"ff ~ (1) B cffufu "<Ril~l<:fid ~ "ff cp?:l fcm:iT ~. ~1-Jlftlcfj fctcRur-"Cf?IT ~ ·"fm?-T ~ ~ cITTTTTI

(1) \if6f ~ +TT&!" cf>T ~ t:P~"1x-1i1q; ~ ~ qi"{~. 2005 ~ 3Rf1fu xftlx-~4ta ~ am ~ i:l'IW, ~ ~ (1) B ~ ~ "ff ~ ~ 3ft d1 fTI ¢ ~ B mtur fcm:IT or,

(2) cfTTc¥f (2) B ~Pt~tic W ~ ~~. xfti{~cftd ~ \ill" ~ +TT&!" cf)l mtur 'c§~"lx-Jllif, B ft~. ~ ;;st)-d1fT1¢ ~ B ~ or, "ff xftlx{l4ta ~ ~ >fRii'Cl- n B ~ mi:a cITTTTT 31~ xftl x{l 4ta ~ "ff ~ +TT&!" cp?:l ~ t ~ '3xt ~ (1) B ~~~"ff cp?:l ~ t ~1-11ftl¢ fctcRur-"Cf?IT ~ w~ ~ ~ cITTTTTI \ ~~i i ii l<w -~ ~ -~ : ~ ~ ~ ~ ~ ~~~i i: it E i 1 i~ _ ,g ~ ,g-w ~ ~ 1 1 1~~~ ~~ ~ li~ l~ i~ ~I , i 1~ 11..-1 If I I !j i!! ~ ~ _ ;~ I& "1+ ~i U ) " - " i ~ - ~ ,~- - -~ ~1& f1& 1& i1& i -t~!~ ~d ~1s "i!i :i 1 i i I rs: i j ! ~ 1 ~ ~! ~ ~-! ~ ! i1&1 J! 1~ i~ ~ i ~ 1r !1 !' E l $ l t& ~ 1 - i ~ l g '?t 4I ~ ~ ~ ;w 1& : ~ ~ & is:~ . , Jrs lf 1 i1,o I I! l~ i'--f R ;~ ;t ~ l t<{& I ~ . - I ~ ; ? ll i iii i 1s ! i Ii I i [ \ ~f i \ lq,i 1:.,- . ·~ & . ~ 1& elf i .~ Jtfi , i!1 ~' [ t& ~ [}- $ ~1& $ ~ t t ~{;~ ' ~~j ~ ~ ._.., l1~ l ~ i1 & ~1~ ~-1 ~ Is'. l IP ~ ~ IP -~ is: rt ~ ~ i i l i fcl$;rcmcnfrcfif ~ lfTc,f cpf ~.~ffl iwr/~/ctm ' lfTc,f cpf fctcRur ~ ~ ~ +fT?!T ·~ ~/~ cpf lffcp"mtcpf (ffl 1f fctcRur ,ff+[ q 11CIT 1 2 3 4 5 ~<Wr ~---------------------···---- ~------------------------------- Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 3 DJS/ :2. t> I '1 No. F-10-St/2014/CT/V ( b O) - 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) from payment of tax under the said Act to the extent specified in column (3), subject to restriction and conditions specified in column

(4) of the schedule below for the period from 01-06-2014 to 31-03-2015:- s. No.

(1)

SCHEDULE Class of goods Extent of exemption

(2) (3) Steel bars ( excluding Partly so as in coil form) as to reduce the specified in category .rate of tax to

(iv) and steel 3% structural as specified in category (v) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). Steel bars ( excluding in coil form) as specified in category

(iv) and steel Partly so as to reduce the rate of tax to 4% Restriction and conditions

(4)

(1) When such goods are sold by dealer registered under the Chhattisgarh Value Added Tax Act, 2005, which has been manufactured in his small or medium scale industrial unit situated in Chhattisgarh.

Explanation:- (i) for the purpose of this notification small or medium scale industrial unit means, such existing unit, whose total capital investment, in plant and machinery, does not exceed Rs. 10 crore, before depreciation, upto dated 31-03-2014 and industrial unit commencing production on or after 01-04-2014, up to date of commercial production,

(ii) for the purpose of this notification investment in . plant & machinery shall be calculated as per notification no. S.O. l 722(E) dated 5th October, 2006 of Ministry of Small Scale Industries, Govt. of India.

(2) The registered dealer intending to avail exemption specified in column (2) shall obtain declaration in the appended Form-I from the registered dealer who has manufactured such goods in his industrial unit situated in Chhattisgarh or has purchased such goods from a registered dealer who has purchased them from a registered dealer, referred in (1) above, submit the declaration along with quarterly return.

(1) When such goods are sold by dealer registered under the Chhattisgarh Value Added Tax Act, 2005, who has manufactured such goods in his structural as specified in category (v) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956). industrial unit other than a unit mentioned in (1) above, situated in Chhattisgarh.

(2) The registered dealer intending to avail exemption specified in column (2) shall obtain declaration in the appended Form-II from the registered dealer who has manufactured such goods in his industrial unit situated in Chhattisgarh or has purchased such goods from a registered dealer who has purchased them from a registered dealer, referred in (1) above, submit the declaration along with quarterly return. FORM-I Declaration (Under CTD Notification No ........ Dated ....................... ) I, (Name of the Dealer) ............................................ holding registration certificate No.(TIN) .......................... under the ChhattisgarhValue Added Tax Act, 2005 hereby declare that the goods particulars of which have been given below sold by me to (Name of the purchasing dealer) Shri /Mis ...................................... .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of ................................................ holding registration certificate No.(TIN) ...................................... Under the Chhattisgarh Value Added Tax Act, 2005. have been manufactured by me in my own industrial unit, situated in the state of Chhattisgarh and tax has been charged @3 percent on the sale price of such goods and that the said registration certificate was in force on the date of sale, of the aforesaid goods, OR have been purchased by me, from a registered dealer who had purchased them from another such dealer, who has manufactured such goods in his own industrial unit in Chhattisgarh. Particulars of goods sold on declaration Particulars of Description of *bill/invoice/cash · the goods memo/challan of the selling dealer 1 2 Date ................... . Place .................. . Name and Quantity Value address of the (Rs.) dealer who manufactured the goods in his own industrial unit 3 4 5 Total Signature of the selling dealer with seal FORM-II Declaration (Under CTD Notification No ........ Dated ....................... ) I, (Name of the Dealer) ............................................ holding registration certificate No.(TIN) .......................... under the Chhattisgarh Value Added Tax Act, 2005 hereby declare that the goods particulars of which have been given below sold by me to(Name of the purchasing dealer) Shri/M/s .................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of ................................................ holding registration certificate No.(TIN) ...................................... Under the Chhattisgarh Value Added Tax Act, 2005. have been manufactured by me in my own industrial unit situated in the state of Chhattisgarh, and tax has been charged @4 percent on the sale price of such goods and that the said registration certificate was in force on the date of sale, of the aforesaid goods. OR have been purchased by me, from a registered dealer who had purchased from another such dealer, who has manufactured such goods in his own industrial unit in Chhattisgarh. Particulars of goods sold on declaration Particulars of Description of *bill/invoice/ cash the goods memo/challan of the selling dealer 1 2 Date .................. .. Place .................. . Name and address of the dealer who manufactured the goods in his own industrial unit 3 Total Quantity Value (Rs.) 4 5 Signature of the selling dealer By order and in the name of the Governor of Chhattisgarh, . --4:r~~ - (A.P. Tripalhi) "J.-. J {\"" Special Secretary letter ffifl::aa1<? ~ll&n cr.tfoltaqw < ~IT<JI J-b.llctq JJ6IO.tcft 3-l<I0.1. oim -H~-l ~ '<t9 .-J I wl,jq)/~-10- t//2014/cflcp/"Cffq (61) - fft'11flllct, ~ ~ cf)x ~. 2005 (wl,jq)2 X1'l 2005) c#I" tITTT 15-~ c#I" ~ (1) cf>~ (2) IDxT ~ ~lfcra<TI "q)l" >f<TTTf ~ "Rm ~ ~ fl-<ct>I'< ~ mxr, ~9~ftla ~ ~ ~:- mn~

(1) ~ wl,jq) ~ -10/56/2014/cflcp/~ (55) ~ 01.04.2014 "B 3lcf) 30 '3ff 2014 cf> ~ ~ "30.10.2014" ~ fcnm ~ I

(2) ~ wl,jq) ~ -10/55/2013/cflcp/~ (74) ~ 27.12.2013 "B 3lcf) 30 "Gff 2014 cf>~~ "31.12.2014" ~~ fcnm \Jlfcr 1 \:9'1"1 fl J I ct, cf> 'I! I \.Tll q I c-1 cf> -;,r:f ~ <l'l~l~~ (~o -cfio ~~1'fc\ v, fcmlSf ffiq ~ ~ 25" / t /I~ ~ ~-10- 6 / ;2014/cflcp/"Cffq- 'B"ffif cf) 'fifclt:TR cf) 31:f"~ 348 * ~ (3) cf) ~"Uf if, ~ fcnwT c#I" ~ ~ ~"710-{//2014/cflcp/lfr-El~l)~-2.j"'/(}f·~ cfiT 3n:IW ~ '<l\.Tllq1c,1 cf> ~ ~. ~ &f"'{T !.!cf>l~lc1 fcnm '3ffi'IT ~ I 4 letter Government of Chhatisgarh Commercial Tax Department Mantralaya Mahana di Bhawan, N aya Raipur NOTIFICATION Raipur, D~ted2...-> j 6} 1 ~ No.F-10/G"1}2014/CTN (tr)- 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. 02 of 2005), the State Government, hereby, makes the following amendment:- AMENDMENT

1. In Notification No. F-10/56/2014/CTN (55) dated 01-04-2014, for the figure "30-06-2014" the figure "31-10:-2014" shall be substituted.

2. In Notification No. F-10/55/2013/CTN (74) dated 27-12-2013, for the figure "30-06-2014" the figure "31-12-2014" shall be substituted. .,l By order and in the name of the Governor of Chhattisgarh _J\~½~ - (A.P. Tripaf hi) 1--'f\ '\ ~ Special Secretary 6 I £tctflti~lq, ~ qlftllfG'~cp cf>x fcMrrr '1?11<."I~ 4161-1 tfl 1=fcFf, ~ '< I <.l 9,'< 31"~~-11 . ~, -i...:,,.fu_;.=t j'---45 2 5' l & J ?-.o I "'f ~ ~-10/ 6"2/2014/qfq)/1TTif ( b'2_) - 'cht1lfPI~ ~ ~ c1?x ~. 2005 (~ 2 ~ 2005) "$1 'cfRT 15-~ "$1 ~ (1) cfi m (~) ~ ~ ~lfckl~'i cITT ~ ~ crrm ~ ~ fl-<451-< ~ ~. ~ cft ~ 011xtifl cFi cfITTYfl, (2) ll RlPtru:ec Ull41R41 cfi cr.f cITT, ~ (3) l=f FclPtf<!tc ~ cfi m, ~ (4) l=f ~IQ1Fc1Ptru:ec ~ cfi mcJm.-j" ~ ~ ~ RP<-tl.:tjll.=t \9" 3ljf!_"tl"I cfi cfITTYfl, (5) ~ RlPiru:tc w~ om~cfi 3l~~ ~ w~ ~ t <Tm:- ~j!(i\) 3l. Ull41R~'i cf>T cr.f ~ mtTR/~ ~~om~ cp_ ~ ~ cft ~

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

1. t9"1lftllq, ~ ~ cpx Fc1 " ct'l Ill 'cfRT 21 "$1 '3lq cfITTYfl, (2) l=f RlPtru.tc ~. 2005 ctr ~ ~'cfRT (2) cf) UllYl-fl ~ c1?x ffl c=rm ~ ~-2 cf) m-rf-3 cf) 2013-14 m(~), ~ ~ 'ITT, cf>T ~ q~tjlq, 3-ij<'Ptticb s ~ crfuTc:r ~ # (zj") ~ (dl'l) uo-.iro ~ ~ cl?x ~. &l c1 xw.1 m crrc;r &l c1 xi 1 ~1 om~ 2005 "$1 'cfRT 19 ctr B"Q"'cfRT ( 1) cpl" Vl-$cb':.C ~ ci'111qze1 20(2)(cp) cFi m (~) ll f.4-~ i;fRi)q-18 ~' ~ftc#l ~ ll 3llrfe>1l~rf Rlc1-< 01 ~rficB ~~~xlffi~ 1 ~ ~ cpl=f m 30.11.2014 c,cp ~ qK ~ %1

2. '0ml-<-PI~ ~ ~ Rl " ct11 ll 'cfRT 19 ctr \ifij cITTc¥f (2) B ftjf.,f46c Ull q 1-fl cITT ~' 2005 "$1 ~ ~ ( 1) cfi ~ cITT "-<Tm c=rm ~ ~ cnW ~-2 cf) '+lTlf-3 cfi 2013-14 m (lf), tITTT "ITT, cf>T ~ ~, tJRf 19 ctr 3ljiFflicb s ll qfurc, ~ 21 "$1 ~'cfRT ~ ( 1) cFi m (x:sr) -# frr~ ll Ulclxilll ~ ~ (2) cf) m ~-18 -# ~fi.=ic,,11t.--i fcrcNoT Ulclfl I <-11 cITT ' (~), (zj") ~ ~ 30.11.2014 Ticfi ~ qK 'cP F$ 45 '<, ~ cf) ~ (~) om ~ %, c=rm ~ ~ ~ tjcl)~a c;q1q1.fl, fG1t1cb1 ~ ~ "'<Tm ~ 1 ~ ~ ~ clWfcp ~ ~ 20(2)(cb") c=rm ~ m, 3W:rcbx ~. 1951 ~ ~o 1 o ~ \9" cf5+l 'cfRT 4 1 ctr cBl" tITTT 44(AB) cfi ~ %1 ~'cfRT (2) -~ ~ ITT)i "$1 ~ q I fol f0-<-t cb qK ~ cf) -w=ra=r ~cITTlTrl 4 ., .. --2--

3. \Rt11tPli1, ~ ~ rurnlll qtf cvx ~. 2005 2013-14 ctfl" ~j~ifl-2 cfi ~-3 cfi 3lj¢~jcfj 5 1l crfum ~ Tf ell cl fl Ill ffi cfTR ell cl fl I .fl cm- \:91 ¥ cfj { ~ cfi ~ 4\Tll'ltc'I clllYlfl, ~-<1¢1 m ~ ~ fctcfRf ~ ~o 10 ~ m ~ ~ti cl"RT 21 cBl" \JCrcl"RT (2) cfi m (~). (zj") ~ (~) elm f.Rr;r 20(2)(cn) ~ cITTc¥f (2) 1l ruf.iru:~ clJ1q,.fl ~~xrfuelm~~~ "ITT, cpf :ffc'IR Y~illq, U0"lT0 ~ ~~~.2005ct) cl"RT 19 c#l" \JCrcl"RT ( 1 ) cfi m (~) ~ ~mful >lffiq-18 ~ Q]I.-Ji:11~..., rucJx 0 1 ~ 30.11. 2014 c,cp ~ qR" ~ t elQTT U."lf. ~ ~ ~ ~. 2006 cfi ~ 53 cfi '3Lf-f.TTR (1) ~ ~mful ~-50 ~ ~ m1i q I fut ft.q cf5 cITT" ~ cfi "fr=fa:l" ~cfRlTTI thtrl fl 4 I <?> cfi '/1lrn- ~ cfi ~ cfi 3lji:UG 348 cfi ~ (3) cfi 31jflxu1 ~. ~ fcrwT c#l" ~ ~ ~-10 / 6 2.L2014 /qTcp /1lrn( t 2._J, ~"2-J/ 6/,'-f cf)f ~ ~ xl(rlJq1c1 cfi ~ ~. ~ &RT !,lcfjl~lc'I fcl5m ~ t1 ,I .) Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanad_i Bhawan, N aya Raipur NOTIFICATION Raipur, Dated '2-- 5'} ~ ) ?..o I t.r No. F-10/ {z.12014/CTN ( G'2..J-- 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. (])

2. Class of dealers

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

SCHEDULE Year

(3) Financial year 2013-14 Financial year 2013-14 Section/Rule from which exemption granted

(4) Clause (i), (ii) and (iii) of sub-section

(2) of section 21 and rule 20(2)(a) 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 --2-- Restrictions and conditions

(5) When the dealer specified in column (2) after payment of due tax amount with interest, ~f any, file a statement online in Form-18, upto 30-11-2014, prescribed in clause (b) of sub-section ( 1) of section 19 of the C.G. Value Added Tax Act, 2005. When the dealer specified in column (2) after payment of due tax amount with interest, if any, file a statement online in Form-18, upto 30-11-2014, prescribed in clause (b) of sub section (1) of section 19 of the C.G. Value Added Tax Act, 2005 and if his annual turnover exceeds rupees 1 crore shall furnish a copy of audit report, as required under section 44(AB) of Income Tax Act, 1961 before the Commercial Tax Officer. f .-3-.-,-:-n-eJ_!_~t-;~-:-dc_h_h_a_tt_~-~-a~-;~-.---~-~--:-:n_c_i-al---r--;n-l~-u-s-e(-ii_g_, -(-~i---.-:_o_f u-em_n_:_h(_;_)d_:_~_:r-r -:-a:-~-ifi-:~-~- 0 -i~- / Value Added Tax Act, 2013-14 sub-section (2) due tax amount with interest, 2005 whose annual of section 21 if any, file a statement online turnover, is Rs. 10 and rule in Form-18, upto 30-11-2014, crore or more, except 20(2)(a). prescribed in clause (b) of dealer who deals m sub-section ( 1) of section 19 goods specified m of the C.G. Value Added Tax S.No. 5 of part-III of Act, 2005 and shall furnish a Schedule-II copy of audit report, in Form- 50 as prescribed in sub-rule

(1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006, before the Commercial Tax Officer. ... By order and in the name of the Governor ~f ;:hattisgarh, -+11 ·~ (A.P. Tri~i) ~ '\ C\ ~ Special Secretary It-~ --. " 8ct'lltl~I<? ~lltl..-f c-ll~l~cf> cf>x ~ •-J-511C'lll '151..-fcft ~. -.=rllT -<Ill~'< ~®-ii ~, fq'iicb 2~ / 6 / 2a / '1 ~ ~-10/ ( 2./2014/qfq)/-cm:f ( {J ) - '&ffilfPlct, ~ ~ q)X ~, 2005 (w1TTcb 2 "ff"9 2005) c#l" tlRf 15-~ c#l" '3"qtITT"f ( 1) ~ m (en) wr ~ ~1 Fcra ll'i cpl" WTT1T if @ ~ ~ {ixcbl·'< ~ &RT, ~ ~ ~ 3ij~ill ~ ~ (1) if fc)~~t:e ~ ~, ~ (2) if RlPifcfe:e ~ ~ fu-4, ~ (3) ii fc)Plmt-c ~.-'cFT d~ m ~ GT~~~ fq'iicb 30.11.2014 ~ ~ ~ ~ %, lf~:- '1lj~ifl ~ ~ ~ ~ ~ qif f.:m?c:R CT~ ~

(1) (2) (3) ~ 20(2)(~) ~ fc)ct11~ qif ~ 1TI11-Tf c#l" \J"J I '1 cb I fl:- 3ltfr.:r fcrt%c=r ~-18 2013-14 (q)') 3-lj~-ql-1 if fc) Pl me:e l=flcq <:rr ~ cpl 'BTTT-Tf &RT cfj '< ~cfd .,-rc;r <TT (~) 3-ljxf-r.J1-2 cfi 1TTTf-3 cfi ;Jtj¢J.Jicb 1 -~ 2 if fcl ~ Fcf t:e l=flcq, <TT (Tf)~~~~~. ~ '& ct11 xi~ 1 q; ~ if qITf <TT ~ ~ ~511 I l I _.~,.- - / Government of Chhattisgarh Commercial Tax Department Mantralaya Mahana di Bhawan, N aya Raipur NOTIFICATION Raipur, Dated 2-5 / c, / 2-0 111 No. F-10/ 62-/2014/CT/V ( 6 3 )- In exercise of the powers conferred by clause

(2), subject to the restrictions and conditions specified in column (3) upto 30-11-2014, namely:- Rule from which exemption is granted

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

SCHEDULE Year

(2) Financial year 2013-14 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. I & 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, . .J\T~ - (A.P.Tripathd '")..--zfZtA.\ Special Secretary ad)~JI<? ~11~"1 c11r)1~<t> ~ fct+rrrr 'i-31 I cl ll 1-151"1cft ~. °"1<TT '<Ill~'< ~@.=ti ~. R:1i¢ 25 / C) 2..o ''1 ~ ~-10/ t2_/2014/cTTcn/-q-pq ( C ½ ) - t§rnlfPl<t, ~ ~ qR ~. 2005 (~ 2 ~ 2005) ~ tTRT 15-~ ~ ~ (1) ~~(~)am~ ~,Rltill'i cf>l" wwr ll ~ sR ~ fix¢!-< ~ am, ~ ~ ~-10/49/2013/cTTcn/-qr'q (63) ~ 05.09.2013 ~ ~ ~ ~-10/57 /2014/qjcp /l:ltcr (58) ~ 06.os.2014 l) Pt&-J1jx-11x ~ ~ ~. Irm:- ~

1. ~ ~ ~-10/ 49/2013/ cTTcn /-qi:q (63) R:.=ii¢ 05.09.2013 ~ ~jff-cil if ~j¢lii¢ 1 ~ 2 ~ ~ s if fclP!f4tSc ~..q;, (fm wm ~ 3lo ~ · ~.~

2. ~ cplITq5 ~-10 / 57 / 2014 /cTTcn /-q-pq (58) R:1i¢ 06.05.2014 ~ 3ijx-[-ci"I if 0lj¢lii¢ 1, 2 z=rw 3 cB" ~ s if fclP!f4tSc ~..q;, z=rw wa"T er; 3lTI cB" 9~ill<i NhiljfiR trxT ~ '3'fl<J:- ,, x RrJ f{I <=Qd clffCfRf ~ tPct1 I fi JI <:p 1F'4 ~ qR ~ 2005 ~ mxi- 19 ~ ~tlm(1) ~ ~ (~) ll fcrt%-cr mwf-18 ll fclc1x 01 ~ qR ~ ~.

31.07.2014 Gcf) m-wf-18 ll ~ Rlc1x 0 1 ~~cf~IPI¢ ~ ~ ~ qR ~I" Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated 2.5 / { / 2 01 '1 No. F-10/ {2. /2014/CT/V ( { 1 )- 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 Government hereby makes the following amendment in the notification number F-10/49/2013/CTN

(63) Dated 05-09-2013 and notification number F-10/57/2014/CT/V (58) Dated 06-05-2014, namely:- AMENDMENT

1. In the schedule to the notification number F-10/49/2013/CT /V (63) Dated 05-09-2013 in Sr. No. 1 and 2 after end of restriction and conditions specified in column 5, and

2. In schedule to the notification number F-10/57/2014/CT/V (58) Dated 06-05-2014 in Sr. No. 1, 2 and 3 after end of restriction and conditions specified in column 5, the following para shall be added:- "The registered dealer, who has furnished statement in Form- 18, prescribed under clause (b) of sub-section ( 1) of section 19 of the Chhattisgarh Value Added Tax Act 2005, may file revised statement in Form-18 electronically upto 31-07-2014." By order and in the name of the Governor of Chhattisgarh, --41i~ - (A.P.Tripathl)~ ,\' l ~ Special Secretary ...• " 'c§ ct11]'{-1 ~ I ep ~ 11 '{-l ..--f c!lful~¢ cpx fcl'+fTlT 1-l-511 crlll 1·H51.-Jcfl ~. ".-J<lT -<Ill~'< ~ '{j!1 ~-11 C t ~' ~: 1)\ t,7 \'2--0\'1 ~ i:;cf)-10-~7/2014/qTcp/-qfc,l ( b:) ) - 9m 0 1fPlct, ~ ~ QR ~. 2005 (~ 2 ~ 2005) ctr tITTT 15-~ ctr '31T-tITTT (1) cB" ~ (err) IrRT ~ !;/lf4all'i cpl" ~ # ~ ~ ~ -<Ncbl-<, ~ m, Plk-f~~a ~ clffifl" %:-

1. ~· ~ i:;cf)-10/39/2014/qTcp/-qfc,l (28) R.=iicb 28.02.2014 # 3Tcb "31.07.2014" cB" "x"-QTR ~ 3Tcb "30.09.2014" ~~ ~ \Jll<1 I

2. ~ ~ i:;cf)-10/55/2014/qfcp/-qfc,l (54) R.=iicb 01.04.2014 # 3Tcb "31.07.2014" cB" "x"-QTR ~ 3Tcb "30.09.2014" ~~ fcITT:iT \Jll<1 I \J ml xi J I ct, cB" ~ 1 \J"<-l 41 c1 cfi rfP=f ~ c'f~ J-11~!;/lljfll~, -¥\~~ (~.-cfi.n) ~ ~ ~. ~ ·3) \ ◊-, \ \ '-1 ~ i:;cf)-10-~7,/2014/qfcp/-qfc,l- ~ cB" ~ cB" J-ljv9q 348 cfi ~ (3) cfi J-ljfl~UI if, ~ ~ ctr ~ ~ i:;cf)-10- ~ J /2014/qfcp /-qfc,l ( (,J ), ~ 1)' -, ) \ '1, cnT ~ ~ ~I\J"<-l4lc1 cB" ~ ~, ~ IrRT !.lcbl~lci ~ \i'ITITT % 1 Government of Chhattisgarh Commercial Tax Department Mantralaya Mahana di Bhawan, N aya Raipur NOTIFICATION ' f Raipur, Dated: ~, \ 7 \ha\\ No. F-10- G7 /2014/CT/V ( 6 J) - 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

1. In Notification No. F-10/39/2014/CT/V (28) dated 28-02-2014 for the figure "31-07-2014" the figure "30-09-2014" shall be substituted.

2. In Notification No. F-10/55/2014/CT/V (54) dated 01-04-2014 for the figure "31-07-2014" the figure "30-09-2014" shall be substituted. By order and in the name of the Governor of Chhattisgarh, -A-·~ "t ~l\~ (A.P. Tripathi) Special Secretary '0"~cf)x,Tf~ lm=f';f crrfbTfG-"ll'q; 'q;'x fcr~TTTf ~?l'T'~"ll' ~5T-;:rcft ~Tcf';f, ';f"ll'T x'T"ll''tJ, x &ft;r~ ~";JT ~." 'i' ~. Rr1icb ]t), l Ml'1 ~ ~-10/ t8/2014/cffcp/"Cfril (~70) - 'c§rolfPI<?> ~ ~ "cpx ~. 2005 (~ 2 ~ 2005) c#r WxT 15-~ ctr ~ (1) * m (en) IDxT ~ ~,Fcrall'i <ITT >f<TI1T it B@ ~ ~ 'fi-<cbl'< ~ "ITT'<T, ~ cfi ~ ~j~<-11 cf>~ (1) it fclPtf<!te frr<llTT ~. ~ (2) lf FclPt~te ~cf>~.~ (3) it FclPtf<!tc: ~~ TI~ WITT cf> 31"~ ~ ~ Rr1icb 30.09.2014 ~ ~ ~ cfRcfr t <.T~:- ~ftr.:rn~cfi~ qq

(1) (2) ~ 20(2)(~) cf> Fclro"ill qq 3rtf8 ~ ~-18 2009-10 cITT 1TI1T-ll 2010-11 ·TI~ 2011-12 31":t!t.-=dr W~.TI~W

(3) ~ 1TI1T-ll ctr \J1 lr!cbl{l:- (cl?) ~ j~<-1"1-1 it FclPt~te 1=fTci <TT ~ "ITT'<T cp '< ~<ffi 1=fTci <TT (~) ~j~<-1"1-2 cf> 1TI1T-3 cf> ~j<P'-licb 1 ~ 2 it Fcl Pt Fi! te ~. <TT

(ll) ~ ~ ~ "Clx ~, cfi 'c§rol'fiJl<t, ~ it ctRT <TT fcrcITTT ~ ~"ITTI 'c§ ffil 'f1 J I ep cfi '< I \J"ll q I C'1 cfi ~ ~ TI~ 3ll~~llj'fil'<, -4T·~ ('l".tft. ~) 'l ll 1-" I '-'1 fcnt l)J ~~er ~. Rr1icb ]) ) D7) '2o1 '1. ~ ~-10/ 616 /2014/qfcp /"Cfril- inm * ~ cfi ~jiUq 348 cfi ~ (3) cfi 3lj'fix 0 1 it, ~ ~ c#r ~~~m+flcp.-..-· ~-10/ t 3 /2014/cffcp/"Cfr-cl(7o ), R r1 i cf> 1,) 7 h '1 cITT ~ 3ljcITG -< 1 \J"ll q I c1 cfi ~ ~. ~ "ITT-<T !.I cb 1 ~, a fcpm ~ t1 Government of Chhattisgarh Commercial Tax Department Mantralaya Mahana di Bhawan, N aya Raipur NOTIFICATION Raipur, Dated 3 l \ en I \ '1 No. F-10/ l 3 /2014/CTN ( 70 )- 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 · 30-09-2014, namely:- Rule from which exemption is granted (I) Part-C of Form-18 prescribed under rule 20(2)b)

SCHEDULE Year

(2) Financial year 2009-10 2010-11 and 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 r

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

( c) Medicine at maximum retail price. By order and in the name of the Governor of Chhattisgarh, -4:r~~-- \ '3\j:\-\l~ (A.P. Tripathi) Special Secretary ~ c-cft~Ff~ lTIB.=f crrfb'r~~cp cf>~ fcr,:.rrrr .f~T~~ ~-i:n.=rcft ,:.rcr.=r, .=f~T ~T~lJ, ~ 3T~~-=t'T ~. ~-ii$ J,\ o, \ ,'20)'-\ ~ ~-10/ 6~/2014/qJcp/-qfq ( 71 ) - 'c§ro"lflJl<t, ~ ~ cfR' ~. 2005 (~ 2 ~ 2005) '$1 tJffi 15-~ ctr '3lltfffi (1) cf>~ (err) &RT~ ~lfcki~'j cf)l" ~ -ij cYITTl ~ ~ fl-<cfjl-< ·~&RT,~ <ft~ ~jf!_-rfl cf>~ (2) -ij Rlf.-lfcfte clll41R~'i cf> q1'f cf)l", ~ (a) -ij Rlf.-lfcfte crtf cf> tB-4, ~ (4) -ij ~~1Rlf.-lfcfte ~ * "ITTcitfA ~ fi<rTT * Rh.Q1..-c1.Q.:i xl 3ljf!.-ql * ~ (5) -ij Rlf.-lfcfte w~ -crm Wfff * ~ ™ ~ ~ ~ cfRcfi %, ~m:- aT~"!L~ 31". cp_

(1) (2) (3)

1. t.9"7"1•1.-Pl<f, ~ ~ cITT' RICT1l.Q ~. 2005 '$1' qif ~-2 cfi ~-3 cfi 2009-10, ~j45l--licf5 5 1l crfu@ ~ 1l 2010-11 cljq-{-llll ffl cf@ cljq,(-lll!I ~ cf5l' tPl¥cf5-<, Zffi tjV1"icfit1 2011-12 clllYI~, fvt-<-tcCI m clWfcp ~ fcrcJRl xrfu qrf 2009-1 o cf> ~ ~o 40 cvTruf ~ 'cf5ll, cflf 2010-11 cf> ~ ~o 60 cvTrur ~ 'cf5ll G°~ crrf 2011-12 cf> ~ ~o 1 ~ ~ cp1-j' t

2. 'c§ctflflJlct, ~ ~ fclctf].Q cfR' ~. 2005 ctr crtf ~jf!_-q')-2 * 'mlT-3 * 2009-10 3Jjcpl--Jjcp 5 -ij qfu@: ~ 2010-11 -ij ell cl fl I .Q ~ ~ ~ ~ .....4 T"T'+-=-=c-r cllcl'!il~1 q,1 tpl,$$'<, 2011-12 ~ * 3@1TTf cj \Jll cJp:1 cll 141 ~, fti fl c6I 'fl'cf>c1" ~ ~ fcrcfRl xrfu ~o 10 ~ xl cpl--J' %1

(4) tJffi 21 ctr '3lltfffi (2) cf> m(~). (GT)~(~) -crm~ 20(2)(cf>) tJffi 19 ctr '3lltITTT ( 1 ) cf) m (7T), tJm 21 ctr ·'3ll'cfm

(2) cf)~ (~), (GT)~ (~) c=rim .~ 20(2)(cf>) -crm mxT 41 ctr '3lltITTT (2)

(5) ~ ~ (2) -ij RI Pl fcf te cll 141-fl ~ cfR' xrfu -crm ocITTJf ~ ~ "ITT, cnT 'T@"A 4~'clltt, t'907f0 ~ ~ cfR' ~. 2005 '$1 tJffi 19 '$1 '3lltITTT ( 1) cf> ~ (~) -ij ~ ~-18 -ij 311.=ic11~.=i Rlc1xu1 ~ ~

30.09.2014 cfcp" ~ cfR' ~ %1 \jfij ~ (2) 1l fclPl~tc: &:11q1~ ~ <Px" ~ G°m ~ ~ ~ "ITT, cf>T ~ ~. tITTT 19 ctr ~ (1) * m (~) B ~ ~-18 B ~1.=ic11~.=i fctcRur -q-:;if ~ 30.09.2014 "ffcp" ~ cfR' ~ t, cl~ ~ ~ ~ ~ ~ qif 2009-10, 2010-11 B ~o 60 C1Rsr 3l~ qif 2011-12 B ~o 1 ~ xl ~ m, ~ ~. 1961 '$1' tITTT 44(AB) cf> ~ ~ ~ ~ "cCI' ~ q1fu1fu-l!cp cITT' ~ cf> x=rliff ~ cRTff I

3. l-Prn"ltPlq, ~ ~ fclctflll ~ cf5x · ~. 2005 2009-10, ctft 31jxt"t.l"i-2 * 2010-11 1WT-3 cf> 31jcb½icf> 5 ~ 1f crfu@ ~ 1f 2011-12 cll<Hi Ill ffl m cllclfll41 cm- '&l-$cf>'<, ~ cfi 3@T@ '-i \11"1 'tl d cll 141 °{), fuiflc.B) ~ ~ cgC'f ~ "xTfu Xti0 10 ~ m ~ ~i, --2-- 'cfRT 21 cfiT ~ (2) * m (~). (~) ~ (~) TI~ fi<rn" 20(2)(cn) ~ cfITTYrl (2) 1f fclP!f4tc: clll41°{) ~ cnx xrfu Tim ~ ~ cnW "ITT, cnT ~ q ~'ii I q, 1c90Tf0 ~ ~ cf5x ~. 2005 cfiT 'cfRT 19 cfiT ~ ( 1) cf> ~ (x.sr) 1f ~'cfffur ~-18 1f QJ11c11~1 Fclc1x 0 1 lf?r ~'iicf> 30.09.2014 Ticn ~ cf5x ~%TI~ 1c9.Tf. ~ ~ cf5x fi<P,, 2006 cB" fi<P, 53 cf> '311-~ ( 1) 1f ~'cfffur ~-50 1f ~ ft1Tii q1fu1ftl!cp cl'R ~ ~ ~a:r mwr ~ I l-Prnlfl~lq, cB" xl'Jll41C'l cB" -;,r, ~ =~\~ (-q-. "lfr. ftil" qrcfT I ~, \ ~ fcr~°t"6T ~ft.ref ~. ~ 1 icf> 3 I / 6, / 2 o/ y ~ ~-10/6'8/2014/cffcp/"CffcT- ~cf>~ cf> 31j'6\JG 348 cf>~ (3) cf> QJjflx 01 ll, ~ fcl,:rrr ctft ~~~w+{fcp~ . ~-10/ tB /2014/cffcp/"CffcT( 7 f ), ~1l)1lt'1cnT ~ 3TjcflG '<l'Jll4IC'1 cB" ~ ~. ~ IDxl !.lcf>l~lci TTP<TT.\JJTITT %1 . l-Prn"m~,q; cB" X!'Jll41C'1 cB" -;,r, ~ I TI~ QJl~~lljfll'<, ~7:~~ - (-q- :cft. ftirq1cft) ~ I} ti \ 1 fcrlt "6J ~ft.ref .... Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur NOTIFICATION Raipur, Dated '"3) \ l ' '2..o\ 1 No. F-10/ ~'& /2014/CTN (l J ) - 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)

SCHEDULE Class of dealers Year

(2) (3) Registered dealer, whose Financial annual turnover is less year than Rs. 40 lac for the 2009-10 year 2009-10, Rs. 60 lac 2010-11 for the year 2010-11 and and Rs. 1 crore for the year 2011 _ 12 2011-12, except dealer who deals m goods specified in S.No. 5 of part-III of Schedule-II under the Chhattisgarh Value Added Tax Act, 2005 Registered dealer under Financial the Chhattisgarh Value year Added Tax Act, 2005 2009-10 .whose annual turnover 2010-11 is less than Rs. 10 and crore, except dealer 2011-12 who deals m goods specified in S.No. 5 of part-III of Schedule-II Section/Rule from which exemption granted

(4) Clause (i), (ii) and (iii) of sub-section

(2) of section 21 and rule 20(2)(a) 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 Restrictions and conditions

(5) When the dealer specified in column (2) after payment of due tax amount with interest, if any, file a statement online in Form-18, upto 30-09-2014, prescribed m clause (b) of sub-section ( 1) of section 19 of the C.G. Value Added Tax Act, 2005. When the dealer specified in column (2) after payment of due tax amount with interest, if any, file a statement online in Form-18, upto 30-09-2014, prescribed in clause (b) of sub section ( 1) of section 19 of the C.G. Value Added Tax Act, 2005 and if his annual turnover exceeds Rs. 60 lacs in the year 2009-10, 2010-11 or Rs. 1 crore in the year 2011-12, shall furnish a copy of audit report, as required under section 44(AB) of Income Tax Act, 1961 before the Commercial Tax Officer.

3. Registered dealer Financial under the Chhattisgarh year Value Added Tax Act, 2009-10, 2005 whose annual 2010-11 turnover 1s Rs. 10 and crore or more, except 2011-12 dealer who deals m 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) after payment of due tax amount with interest, if any, file a 'statement online in Form-18, upto 30-09-2014, prescribed in clause (b) of sub-section (1) of section 19 of the C.G .. Value Added Tax Act, 2005 and shall furnish a copy of audit report, in Form- 50 as prescribed in sub-rule

(1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006, before the Commercial Tax Officer. By order and in the name of the Governor of Chhattisgarh, -J\T. , (A.P. Tripat i) '?lj 1' "J Special Secretary t§rol'(-t~l<t, ~ C. • " qtfcll~cb "cbx ~ J.i-511<1 ~ 'i 51 '1 <ft 'ffcR', ~ xi ll ~'< 5fil§ 'i."t! '11 ~. f4-1iw 07 /Io/ 2-C?! "1 Ila r ~ ~-10/76/2014/qfcp/'CJtq (73) - §ffilfPI~ ~ ~ ~ ~. 2005 (~ 2 ~ 2005) ctr clRT 1s-~ ctr ~ (1) m m (GT) &RT ~ ~1f<fflj1 cpl JTm1T if .z;f@" ~ ~ tlxcf>I'< ~ IDxl, ~.<ti°~ 0ljf!_i:\) cf>~ (2) if fclP!f4'te c.a1q1Rm cf> cT1t cf5T. ~ (3) if RlPt ~i:e ~ cf> ~. ~ (4) if <l~1fclPif4te ~ ~ >fTcfcTR ~ ~ cf> 1"¢~1-=ctlFI ~ 3l:!f!-ifi (fj" ~ (5) if fc)Pim1:c. ~ TI~-m=r'f cr;~~~~~cITTcftt <l~:- 31j:tl-4) ~ 'P.

(1) (2)

1. 8rol'{-l~t~ ~ ~ q)X ~. 2005 qft ~-2 cfi ~-3 cfi '1ijc$'1icfi 5 1l crfum ~ 1l ell q '{-1 I lt ffi cfTR ell c!'{i 14) cITT 811-$cfi-<, ~ 4'11"i<li_a cITTtlRT, fGt'{-lcBl m qJfircp cwr ~ xrftr crtf 2009-10 cf> ~ X'>O 40 z;irof ~ co"B, crrf 2010-11 cf> ~ X'>O 60 ~ '9" coB t 2009-10, 2010-11

2. Dro"m JI (p ~ ~ fclct-11 ll cfR ~. 2005 ~ ~ ~-2 cff ~-3 cf> 2009-10 '1JjcpJ.tjqj 5 if ~ m=g 2010-11 if c,Qqfllll ~ er@ =..-,,.;." ~ ' c,Qi:lflllll cn1 '&h$cf>-<, ~ * ~ 4G1lclid c.a1q1-fl, ~fl$) ~' ' ~ qffercp cg<>f ~ ffl xi50 10 ~ '9" ~ %1 .;, JI

(4) 'clRT21 ~ ~(2)m m(~). (GT) ~ ("ffA) ciQTT ~ 20(2)("cf>)

(s) ~ ~ (2). if fclPtf<!tc: c,Q I q 1{) ~ cfR ffl TI~ 6lITTJf ~ ~ "ITT, "q}l 1.f@R 4~'tllq, UOlTO ~ ~ cfR ~. 2005 ~ clRT 19 ~ '3CftTRT (1) . ~ ~ (~) if ~ ~-18 if 3l1-1c11~-1 fcrcRirr ~ ~-=ticf>

30.11.2014 (fcp ~ cfR ~ %1 mxT 19 ~ ~ ~ (2) if ICll'11Gt::C c.lll41{l ~ (1) ~ ~ cITT xrftT cren-~ ~ ~ m (1T), cTRT m. "q}l 1.f@R ~. mxr 19 c#r 21 ~ ~ \14t1RT (1) cfi ~ (~) 1l ~

(2) cf> ~ ~-18 if ~11&11~1 fctcRur ~ (~). (err)~ ~ 30.11.2014 cfq) ~ "cfR ("ffA(aQTT ~ t ci~ ~ ~ cJTfitcp ~ ~ ~ qlf 2009-10, 2010-11 20(2)(qj) aQTT -q X'>O 60 "&l"mf '9" ~ "ITT, 'elm 41 ~ ~ ~. 1961 ctr tTRT ~ (z) 44(AB) cf> am.fer ~ 3TTfuc ft9li ctr ma- q I fu I fvll cf> cITT ~ cfi "fll=f&=I" ~ cfR1"TT I -2- , Fclrolll cftt 2009-10, 2010-11 'cfRT 21 ~ '3ll'cfRT (2) cfim (~). (GT) ~ (-aR) cf~ ~ 20(2)(cr) ~ ~ (2) 1l fcl·Plf415c clllYlfl ~cnxxlfucf~~~~ "ITT, cpf ~ q:ti.llq, U"0Tf0 ~ ~ cnx ~. 2005 ~ 'cfRT 19 ~ ~ ( 1) cf> m (~) 1:f ~ >f"Rt)q-:--18 ll ~1--1e11~--1 fcl,N°1 '9?T ~--iicf5 aQ.11.2014 c,cp ~ cpx ~ t cf~ U".Tf. ~ ~ cnx ~. 2006 cf> ~ 53 cf> \:f(f-~ (1) 1l ~ >f"Rt)q-50 1:f' ~ ~ q1fi)1ft-llcf5 cfR ~ cfi ~al >RWf cfRlTT I '&rol-{1'1~ cf> '<l""llYIC1 cf> "--i"fll "'{f cf~ ~l~~lljtil'<, -JJ.:rT- (-q.tfi. f¾q1d)) ·:} \x \ ,, ~~ ~. ~--iicf5 07 / lo/ 2o/ '--f ~ ~-10/7O/2014/qfcp/-qfq- 1lffil cf>~ cf> ~j'i.0½ 348 cf>~ (3) cf> ~jti-<01 1:f, ~ ~ ~ ~~~wllfcp~. ~-10/70/2014/qfcp/-qfq( 7J ), ~--iicf567/1'0//'-4cpf ~ 3fjcllG '<i""ll4IC1 cf> ~ "'{f, ~ IDxl ~cf51~1d fcnm "GfTffi ti I . . . . ... Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, N aya Raipur NOTIFICATION Raipur, Dated o 7 /Io/ ;t&? Lt No. F-10/ 7 D /2014/CTN (7 3) - 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 (N'lt 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

(2) Registered dealer, whose annual turnover is less than Rs. 40 lac for the year 2009-10, Rs. 60 lac for the year 2010-11, 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 Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover 1s less than Rs. 10 crore, except dealer who deals m goods specified in S.No. 5 of part-III of Schedule-II

SCHEDULE Year

(3) Financial year 2009-10 2010-11 Financial year 2009-10 2010-11 Section/Rule from which exemption granted

(4) Clause (i), (ii) and (iii) of sub-section

(2) of section 21 and rule 20(2)(a) Clause ( c) of sub-section (I) 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 --2-- Restrictions and conditions

(5) When the dealer specified in column (2) after payment of due tax amount with interest, if any, file a statement online in Form-18, upto 30-11-2014, prescribed in clause (b) of sub-section ( 1) of section 19 of the C.G. Value Added Tax Act, 2005. When the dealer specified in column (2) after payment of due tax amount with interest, if any, file a statement online in Form-18, upto 30-11-2014, prescribed in clause (b) of sub section ( 1) of section 19 of the C.G. Value Added Tax Act, 2005 and if his annual turnover exceeds Rs. 60 lacs in the year 2009-10, 2010-11, shall furnish a copy of audit report, as required under section 44(AB) of Income Tax Act, 1961 before the Commercial Tax Officer. r 3. Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover 1s Rs. 10 41 . crore or more, except dealer who deals m goods specified m S.No. 5 of part-III of Schedule-II ,l ]J Financial year 2009-10, 2010-11 Clause (i), (ii) When the dealer specified in and (iii) of column (2) after payment of sub-section (2) due tax amount with interest, of section 21 if any, file a statement online and rule in Form-18, upto 30-11-2014, 20(2)(a). prescribed in clause (b) of sub-section -(1) of section 19 of the C.G. Value Added Tax Act, 2005 and shall furnish a copy of audit report, in Form- 50 as prescribed in sutrule

(1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006, before the Commercial Tax Officer. By order and in the name of the Governor of Chhattisgarh, -A :f 9U.t ~ -- (A.P. Tripathi) "i1 -y.\~ Special Secretary \:HtlN-\ ~ I <t, :t II tl '1 qlfctl~ct> 'PX ~ +t?lfoRI +151'1cft ~. ~ -<I~~'< ~®11 ~. f4.-ii45 o?} Jo/ z_ot~ 1,.;'\ .} ~ ~-10/70 /2014/cJTcp/"Cffq ( 7'1 ) - '&fultPl<t, ~~'PX~. 2005 (~ 2 ~ 2005) ctr mxr 15-xsr ctr~ (1) cf> m (GT) am~ ~,fcl-aii'i cm-~ it ~ ~ ~ t1-<¢I-< ~ mxr, ~ <ft·~ ~:!-<i-41 cf> 'PTc¥f (1) ij RIPI ~tc ~ ~. ~ (2) it RIPl~tc 3lclfu cfi fc;m, 'PTc¥f (3) it RIPl~tc .~ cf~ WITT cfi ~ m ~ 1"4.-ii45 ao.11.2014 cfcp t[c >!GA ~ i. <l~:- f.}<#r~~cft~ qr:f

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Chhattisgarh Value Added Tax Act, 2005 (Adhisuchna Year 2014)

The enactment

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