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

230 Raipur, the 31st January 2015 NOTLFICATLON No. F-I0-2/2015/CT/V (02).- In exercise of the powers conferred by sub-section (2) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005) the State Government, hereby- (!) Rescinds this department notification No. F-10-58/2014/CT/V (60) dated 30-05-2014 with effect from 09-01-2015.

(2) Rescinds this department notification No.F-10-11/2013/CT/V (25) dated 30-03-2013 with effect from O 1-06-2014 as exemption granted under this notification was also incorporated and continued in notification No. F-10-58/ 2014/CT/V (60) dated 30-05-20 14 which was effective from O 1-06-2014.

By order and in the name of the Governor ofChhattisgarh, A. P. TRI PATH I, Special Secretary.

~. ~ 31 ~ 2015 ~~ ~ ~, 1956 <~ 14 WIJ 956) cfit mus cfit~ -mu< 5 > &m~~rf<ffi,ihitwwrit~ ~ . ~ ffl<fi"R, ~~fmrr.rcfit ~~~-10-41/2014/cflefi/1TTq(37) ~ 04-03-2014<fil~ 01-02-2015 il Rl©fir-sa ~t mffiit-lll~ ~~~ -m:r#omslil~~ll:!,(-11<, ~- '1ft. mm,~~- ~.~31~2015 ~~-10- 2/2015/cflefi/1TTq(03). -~~~~~ 348~~ (3)~~it. ~rc{lTT1fcfit~ ~~ -10-2 /2015/cflefi/1TTq(03) , ~ 31-01- 2015<1il~~~~~#~Wfim@f<rnl-;;:r@lt_ tfo1l(-l•I~ ~~~ -m:r#om slil~~ll:!,(-11<, ~- '1ft. mm.~~- Raipur, the 31st January 2015 NOTIFICATION No. F-10-2/20 I 5/CTN (03). - 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 sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956), the State Government hereby rescinds this department Notification No.F-10-4/2014/CT/V(37) dated 04-03-20 I 4 with effect from O 1-02-2015.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATH I, Special Secretary.

'~ ~ ~ ~ ~ ~~ -111G ~(w-IT ~R:cR)~ ~ ~ ~-~ ';if,2-22-0iilft•I~ ~ I 38 fu. #. ~. ~ 30-05-2001."

(arnttt 1(01) 1-il~cfil( ~ !.lcfil~lti ~453] ~. ~~ 27 ~ 2015 - ~ 5, ffii 1937 qlfol~ch~~ ~' ~~, ~~ .fm~, ~ 22 ~ 2015 ~~ "OOff•l~/~/09/2013-2015."

~~-10-33/2015/cflcfi/~ (59) . -0dlft•I~~~~~. 2005 (~ Hl-!_2005)<.filURT71 &RT Jl~'rnrfcffimcfil~'ihr@~. ~~. ~. 0dlft•1~ ~~~f.1-<rn. 2006itmit~<tl~il. PiHlj/-lR ~ ~@l '31~ :- (I) f.'lml 57 it, - "~-f.iukur 31ffir~~<fl~ ~ffi~ 31ffir~ ~ ~m-;q 53 it $Aif?'i'Pti.ti ~#imWT<tl ~~mt2rn#~1:R~ft@it~<tl~.·· ··~/W1Tcfil ~. ~31fflr. ram~~/W1T ~~~7jfR'Tt, <tT~<tToT&r#~~ lim ~ lfuR, m-;q 5411 $Aif?'i'Pti.ti ~ # imWT <tT ~ ~ mt2rn # ~ 1:R ~ ft@it ~ <tl~."

905 906

(2) 3irfl-a,1~ it~it •mn)om >&11~11111-a1<, ~-rft. mra'r, ~ ~ - -Im~, ~ 22 Wffif 2015 sfimcfi~-10- 33/2015/qfcf;/tm:J (59). - ~it~it~ 348it~ (3)ifi~l'f~futrrrrcRt~ sfimcfi~- 10-33/2015/ qfcf;/ tm:J (59), ~ 22-08-2015cfil~~ ~if;mft:rcm~ ~w:,;m@~~t 3ml'tl•I~ it;~it; 'fm~om>&ll~!/11:!'tl l<, ~- rft. mra'r, ~ ~- Naya Raipur, the 22nd August 20 15 NOTIFICATION No. F-10-33/20 15/CT/V (59). - 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 fol lowing further amendment in the Chhattisgarh Value Added Tax Rules, 2006 from the date of pub I ication in the Official Gazette, namely :- AMENDMENT In the said rules,- (I) In rule 57,-

(a) In the ex isting sub-rule (3), the fol lowing shall be substituted, namely:- "An appeal against an order of assessment or against on order imposing penalty, shall be ti led 111 Form 53 electronically through the website of the department in the manner provided thereon."

(b) In the exist ing sub-rule (4), the following shal l be substituted, namely:- "An applicat ion for revision shall be made in Form 54 electronically through the website of the depa11ment in the manner provided thereon, within six calendar months from the date of communication of the order aga inst which the revision application is to be ti_led."

(2) In the existing rule 63, clauses (i) and (iii) of sub-rule ( I) shall be omitted.

By order and in the name of the Governor ofChhattishgarh, A. P. TRlPATHI, Special Secretary.

8-cd'ltl 4t <? ~lltl'i .

c11Rl1fGllct> cpx fcMrrr •f?ll6RI " '151'1<:tl ~. -,lIT xi~~'< ~ij_'q.=tl ~. R.=ticf> : OJ /o 1 l 1-0 IS ~ ~-10-01 /2015/qfq'>/-qrq ( o 1 ) - ern1+Pli'$ ~ ~ cnx ~.

2005 (~ 2 "ff1 2005) ctr 'clRT 15-xsr ctr \W-mxt (1) m ~ (GT) IDxT >1Gm ~lfcmll'i q5T >fmlr it ~ ~ ~ flxcf>lx, ~ IDxr, ~ ~ ~-10/75/2014/qfq'>/-qrq (81) ~ 10.11.2014 it Pli:.-tljfllx ~ ~ % :~ ~ ~ ctr ~1~in m ~ (5) 1l 3Tq) "31.12.2014" m ~~ ~ 3lcP "31.01.2015" ~~ TTPm ~ I \:PrnlflJI<? m '{(1J.Q4lc1 m ~ ~ c=rw-=, TL1>,,.·1L '-~~il'Y (-q.-cfi. ~q,d)) ~~ ~. ~.-fief> : (3' 61 / J-0/>..- ~ ~-10-01 ;201.1/qfq'>/"(ffq-~ m ~ m ~1m~ 348 m ~ (3) m 31jflx 01 it, ~ fcr+rrrr ctr ~ ~-~-10-0I /201$"/qfq'>/"CJt-q (DI ), ~03 \01 \2-01<"cITT ~ ~ '<l1Jll41&1 m ~ ~. ~ IDxT !.lcf>l~lct TTPm mTITT%1 Government of Chhattisgarh Commercial Tax Department r Mantralaya Mahanadi Bhawan, N aya Raipur NOTIFICATION Raipur, Dated: OJ j o 1 / 2.c JS No. F-10-O1 /2015".ICTN ( 0/ ) - In exercise of the powers conferred by clause (ii) of sub-section (1) of section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following amendment in notification No. F-10/75/2014/CTN/(81) dated 10.11.2014 :- . AMENDMENT In Column (5) of the schedule t.o the said notification, for the figure "31-12-2014" the figure "31-01-2015 shall be substituted.

By order and in the name of the Gov~~w:att:sg~h, (A.P.T~J Special Secretary '~~ if;~~~if;

~ ~ ( f.r-rr ~ Wfic) if; ~ ~ ~-~ -it.2-22-MB•I~ 'Nfc / 38 fu. "ft. -fm;rrt, ~ 30-05-2001."

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(1) ~fcr'l:rm<fil~~~ -10-5s/2014/q1qi/lffil(60)~ 3o-o5-2014<fil~ 09-01-2015il Rl©~a ~ t

(2) ~fcr'l:rm<fil~~~ -10-11/2013/q1qi/lffil(25)~ 3o-o3-2013<fil~ 01-06-2014it Rl©~a ~ t~~~if;~~w:01-06-2014(1~~~~-10-58/2014/qlqi/lffil(60)~ 30-05-2014 if 1:fhllll~a~~ m.

~.~31~2015 0dlB•1~ ifi~ifi -rrn"ft-a~1 ~1~:111,;@., ~-'QT.~.~~- ~~-10-2/2015/qlqi/lffil(02).-~ifi~if;~34gifi~(3)ifi~if,~fcr'l:rm<fil~ ~~ -10-2/2015/qlqi/lffil(o2), ~ 31-01- 2015cfil~~~ifi~il~~i~•:rFirtaTl 229 m~fiB•I~ if;~if; -rrn"ft-am ~l~:/llj~·m, ~-'QT.~.~~- 230 Raipur, the 31st January 2015 NOTLFICATLON No. F-I0-2/2015/CT/V (02).- In exercise of the powers conferred by sub-section (2) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005) the State Government, hereby- (!) Rescinds this department notification No. F-10-58/2014/CT/V (60) dated 30-05-2014 with effect from 09-01-2015.

By order and in the name of the Governor ofChhattisgarh, A. P. TRI PATH I, Special Secretary.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATH I, Special Secretary.

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~sfimcfi " i§dl't-l•l~/~/09/2012-2015."

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(1) ~"cl"'f2014-15~~ ~ cfiT fcrcrom, ~ cfiT ~~ 59~0'fi 239 ~~. ~"cl"'f2014-15~~ ~ cfiT ~ ~. ~ ~ cfiT ~~ 30 ~~ 'lfuR"sillTI<R~l 3dl't-l•I~ ~ ~~ -m:J~-am '3ll~l(lljttR, ~-"QT.~.~~- 240 ~.~31~2015 sfillT<fi~-10-3/2015/qlq,/1:J@(04). - 'llffil~.~~~348 ~~(3)~~-it. ~imwrtl ~ sfillT<fi ~-10-3/201s/q1q,/1:J@ (04), ~ 31-01-201s<lil ~ ~~~mmR~~ ~fcl:im~t 0irfiftll~~~~.frn~~m~,~~lljfil<, ~-"QT,~. fcrili;r~.

Raipur, the 3 1st January 20 I 5 NOTIFICATION No. F-10-3/2015/CT/V (04). - In exercise of the powers conferred by Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government hereby exempts the class ofregistered dealers under the State Act from the operation of the provisions of the Chhattisgarh Value Added Tax Rules, 2006 specified in column (I) of Schedule below, subject to the restriction and conditions specified in column (3), for the period mentioned in column (2) of the said Schedule:- Rule from the operation of which exemption is granted (I) Clause (a) of sub-rule (2) ofrule 20

SCHEDULE Period of exemption

(2) Upto 59 days from the quarter end of the th ird quarterly return for the financial year 2014-1 5 Restriction and Conditions

(3) If the dealer deposi ts payable tax amount of the th ird quarter for the financial year 2014-15 within 30 days from the quarter end.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

·~$c~~Gfcfi~~ .fl'Ta: W@R ( f.r-n GJcfi ~ ) ~ ~ ~ ~-~ -it.2-22-mdlti•I~ 'Nie / 38 fu. #. ~ . ~ 30-05-2001."

~~ ' \m1ti•1~/~/09/2013-2015."

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2. 3dlti•I~ ~ ~ <R ~cfl'f ~ . 2005 ~ ~ 2014-15 ~~.~~ ~ ¥T ~ ~ Q. 60 ~ # ~ ~t um 10 (2) (<fi) f.t;:rn 8 ~ ~(10) 301

(5) ~ ~ < 2) it~ "o!l1tITft um 1 o cfil~(2)~~(<fi)it ~ <R ~ ffl JraJR ~ ~ ~ 31-03-2015ocfi~<R~t ~ ~ (2) it ~"o!lltITft f.tm:r 8 ~(lO)~m:fR~&m~ ~ffl~ (JrolR) ~ (fil W@R ~ 30-04-2015octi<R~t 3dlti•I~ ~~~'-t"Tll#~m ai1~:111jti1<, ~- 1ft. ~. ~ ~- 302 md1f!•l~ ~. ~ 24 ~ 2015 ~.~23~2015 ~~-10/05/2015/q'lq;/~ (08).- llffif~~m-r~ ~ 348~~ (3)~ ~.l. ~fcn:rm~~ ~~-10/05/2015/qfcf;/~ (08) , ~ 23-02-2015cnl~~~~mftrcrn:~~~f<f;m~l tfallfl•l~ ~ ~ ~ -m:r ~ ~m ~ 1~~1 ljfl R, Raipur, the 23rd February 20 15 NOTIFICATION ~- i:ft. mto't, ~ ~- No. F-10/05/20 I 5/CTN(08). - In exerc ise of the powers conferred by clause (i i) of sub-section (I) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), 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 :-

SCHEDULE S.No. C lass of dealers Year Section/rule from Restrictions and conditions which exemption granted (I) (2) (3) (4) (5) I. Registered dealer under the Financial Clause (a) of When the dealer spec ified in Chhattisgarh Value Added year sub-section (2) column (2) opts for composition Tax Act, 2005 whose annual 2014-15 of section I 0 in lieu of tax payable upto turnover does not exceed 31-03-2015.

Rs. 60 lac.

2. Registered dea ler under the Financial Sub-rule ( I 0) of When the dealer specified in Chhattisgarh Value Added year rule 8. column (2) has paid lump sum Tax Act, 2005 whose annual 2014-15 amount (composition money) in turnover does not exceed lieu of tax payable upto Rs. 60 lac. 30-04-2015.

By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary.

'~i:iw;~~~W<fi~ ~ ~<w-rr ~WR)~~ ~ ~-~ ~-2-22-m~fl.:M~ 'Nie / 38 fu. ",/;)_ -fm;nt, ~ 30-05-2001."

~~ "0dl.:M~/ ;;ft! 09 / 2013-2015."

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~.~27~2015 0dlft•1~ ~~~-rm"./;)"m'3l1~~lljf!R, ~-'QT.~.~~- ~~-10-06/2015/cllcfi/'q"fq (o9). -~~~~~ 348 ~~ (3)~~-il wfcrm.Tcfil~ ~~-10-06/2015/cllcfi/'q"fq (09), ~ 27-2-2015<fil~~~~~",/;t~ ~f<tm~t '3mlft•l~~~~-rm"./;)"m ~,~~lljf!R, ~- 'QT. mrat, ~ ~- 315 316 Raipur, the 27th February2015 NOTIFICATION No. F- 10-06/2015/CT /V(09). - In exercise of the powers conferred by clause (ii) of sub-section ( I) of Section 15-8 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, the following amendment:- Al\1ENDMENT In Notification No. F-10/56/20 14/CT /V(55) dated 01-04-2014 for the figure "28-02-2015" the figure "30-04-2015" shall be substituted.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

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(3) 2011-12 471 ~ 21cf>l ~(2) ~~(~). ("~) ~ (i'fR)"m f.n:rn 20(2)(cfi)

(5) ~ cfi'fc;rn ( 2) if ~ "oQ'TQffi ~~ufu"m~~~ m, <fiT ~ ~ "3. 1T. ~ ~ ~ ~ . 2005 <fil ~ 19 <fil ~ (1) ~ ~ ("&) if -f.!mfuf Jmc;q-18 if ~~1:f?f~ 31-05-2015 ~~~~%.

472

(1)

(2) €9·d'l-H•I¢ ~ ~ <R ~ . 2005 <fiT ~-2 ~ 'IWT-3 ~ ~5iicrlu@~ii ~ ffi ~ '&fcR'IT1TT <lil~.~~ ~ ~ ~.

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~~~'¥f ~urn~.10 ~m ~~t

(3) 2011-12 2011-12

(4) um 19 <f>'T ~(1) ~~('<I), um 21 <fiT ~(2) ~~ ('tf<n), (GT)~ ('ffi.l) omf.!m:i 20(2)(cfi) om um 41 <fiT ~(2) um 21 <f>'T ~(2) ~ ~ ('tf<n), (~) ~ ('ffi.l) omf.!m:i 20(2)(cfi)

(5) ~ ~ (2) ii ~ ~ ~<Rurnom&!:l'NI'~~ m, cfiT W@R ~ um 19 <fiT ~ (l)~~(~)iif.itllfur ~-18 ii~~ 'Cl'>l' ~ 31-05-2015 ocfi ~ <R~t."m ~~ ~ ~ ~- 10~ # ~-m.

~~. 1961 <fiT um 44(AB)~~~ ~ ~ cfiT -i:r@ c11fu1~ifi <R ~~~&{~~- ~~(2)ii~~ ~ <R urn om &!:l'NI' ~~ m, cfiT W@R ~ U. 'JT. ~ ~ <R ~. 2005 <fiT um 19<fiT~ (1) ~ ~ (~) ii f.itTlfur ~ -1 8 ii ~~'Cl',{~ 31-05-2015ocfi ~ cR ~ i "m U .'JT. ~~ <R f.!m:i, 2006 ~ f.!m:i 53 ~ ~ -f.!m:i ( 1 ) ii f.itTlfur ~ - 50 ii mfuc ~ c11fu1~ifi <R ~~~&{~~- €9m1w1¢ ~~~ -m:r#om~1~wj-HH, ~- 1ft. fsrqra'J, ~ ~.

~~. ~3olffif2015 sfilriifi~-10/ 12/ 2015 /c!lcfi/tff'q (12). -~ ~ ~ ~ ~ 348 ~ ~ (3) ~ ~ ii, ~ fu''IWT <f>'T ~ sfilriifi ~-10 / 12/ 2015 / c!lcfi / tff'q ( 12), ~ 3 0-0 3-2015 cfiT ~ ~ ~ ~ ~ # ~~ ~ ';jf@'f t t§m~,w,¢ ~~~ -m:r#"m~,~~llj-HI<, ~. lft. fsrqra'J, ~~- 3mlft•I~ ~. ~ 11 ~ 201s 472(1) Naya Raipur, the 30th March 2015 NOTfFICATION No. F- 10/12/2015/CT/V (12) - In exercise of the powers conferred by clause (ii) of sub-section (I) of Section 15-8 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), 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)

Class of dealers

(2) Registered dealer, whose annual turnover is less than Rs. 1 crore for the year 2011-1 2 except dealer who deals in goods specified in S. No. 5 of part-lll of Schedule-II under the Chhattisgarh Value Added Tax Act, 2005.

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

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

Year

(3) Financial year 2011-12 Financial year 2011-12 Financial year 2011 -12

SCHEDULE Section/Rule from which exemption granted

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

(2) of Section 2 1 and ru le 20(2Xa) 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 4 1 Clause (i), (ii) and (iii) of sub-section (2) of Section 2 1 and rule 20(2)(a).

Restrictions and conditions

(5) When the dealer specified in column (2) after payment of due tax amount with interest, if any, file a statement on line in Form-18, upto 31-05-2015, 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 on line in Form-1 8, upto 31-05-2015, prescribed in clause (b) of sub-section ( I) of Section 19 of the C. G. Value Added Tax Act, 2005 and if his annual turnover is less then Rs. l 0 crore, shall furnish a copy of audit report, as required under Section 44(AB) of Income Tax Act, 196 1 before the Commercial Tax Officer.

When the dealer specified in column (2) after payment of due tax amount with interest, if any, fi le a statement on line in Form- I 8, upto 31-05-2015, prescribed in clause (b) of sub-section ( I) of Section 19 of the C. G. Value Added Tax Act, 2005 and shall furnish a copy of audit report, in 472 (2) (!) (2) (3) (4) (5) Fonn-50 as prescribed in sub-rule (I) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006, before the Commercial Tax Officer.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

-mnri:rg;~. ~ 30 lil"if 2 o 15 ~~-10/12/2015/q[Cf;/~ (13). t§d'i-t-i'I~ ~~~~. 2005 (~ 2 ~2005)cfiTURT 15- °'9cfil ~"1RT(1)~~(m)&mWffi~<n1WWT'if~~~mcfi'R~.~<ft~~~~(1)'if~ f.rmn ~.

~ (2)-if~~~ft;r), ~ (3)-if~f.r.P.R('fm~~~tfi.fwt~~ 31-05-201s'(i'cl;~ ~ ~ t ~~:- ~ 20(2)(°'9) ~ ~tft.f ~mffl-18 <fiT 'IWT-11 qif

(2) 2011-12 -Im~,~ 30lil"if 2015 ~ 'IWT-11 -tr~ :- (cf>) ~-1'if~lTTc1'<TT~&ffi ~lTTc1'm (°'9) ~-2~'1WT-3 ~ ~ I~ 2 'if ~lTTc1',m

(11) ~~lWl~~.

t§d'ift•I~ ~~~ .fm~l'lm~l~!!llj'tm, ~- '1ft. mra't, fcroisr ~- ~~-10/12/2015/q[Cfi/~(13). - ~ ~ ~ ~ ~ 348 ~ ~ (3) ~ ~ if. ~ fci'IWT <f>'l~~~-I0/12/2015/q[Cf;/~(13),~30-03-2015cfilzj);;f't~~~~~~~~ 7jffffi t gd)w1~ ~~~ .Jm~l'lm~1~wjft l<, ~- '1ft. mra't, fcroisr ~.

472 (2) (!) (2) (3) (4) (5) Fonn-50 as prescribed in sub-rule (I) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006, before the Commercial Tax Officer.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

-mnri:rg;~. ~ 30 lil"if 2 o 15 ~~-10/12/2015/q[Cf;/~ (13). t§d'i-t-i'I~ ~~~~. 2005 (~ 2 ~2005)cfiTURT 15- °'9cfil ~"1RT(1)~~(m)&mWffi~<n1WWT'if~~~mcfi'R~.~<ft~~~~(1)'if~ f.rmn ~.

~ (2)-if~~~ft;r), ~ (3)-if~f.r.P.R('fm~~~tfi.fwt~~ 31-05-201s'(i'cl;~ ~ ~ t ~~:- ~ 20(2)(°'9) ~ ~tft.f ~mffl-18 <fiT 'IWT-11 qif

(2) 2011-12 -Im~,~ 30lil"if 2015 ~ 'IWT-11 -tr~ :- (cf>) ~-1'if~lTTc1'<TT~&ffi ~lTTc1'm (°'9) ~-2~'1WT-3 ~ ~ I~ 2 'if ~lTTc1',m

(11) ~~lWl~~.

Naya Raipur, the 30th March 2015 NOTIFICATION 472 (3) No.F-J0/ 12/2015/CTN(l3).- ln exercise of the powers conferred by clause (ii) of sub-section ( I) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government hereby exempts, from the rules as specified in column (I) of the Schedule below, for the year as specified in column (2), subject to the restrictions and conditions specified in column (3) upto 31 -05-2015, namely :- Rule from which exemption is granted

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

SCHEDULE Year

(2) Financial year201 l-12 Restrictions and conditions

(3) When the information of part-C is related with purchase or sale within Chhattisgarh State, of:-

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

(b) Goods specified in S. No. I & 2 of part-Ill ofSchedule-2, or ( c) Medicine at maximum retail price.

By order and in the name of the Governor ofChhattisgarh, A. P. TRI PATH I, Special Secretary.

-rm~.~ 30l!T'cf 2015 ~~-10/12/2015/"qfcf,/qrq (14) . - ifo1lfllliP~~~~~. 2005 (~ 2~2005)cITTurn 15-"<Sicfil ~(l)~~(qT)&;Rf~~<fil"J:l<.1111ilcna~U~HRcfiR~,~<ft-.rf~~~(2)il~olll41f.:41~ wfq;), ~ (3)il~~~m. ~ (4)il7:!~:uf¾f.tf4e~~~l[cl"R<rnl~ fshi.ll.tj/.l•Ht~~~ (5)il ~~c'lm~~ ~tft•n~~~~~,.nnmtl ~~:- ~ ~- sfi. oll 14 lf<41 cl;l cl1f ~ ~/H<m ~c'lm ~ fir-m~m-.rf ( I ) (2) (3) (4) (5)

1. th-1l~M~ ~~ ~ ~~ urn 21 <tft ~~(2)il~"oll"TQRT ~ . 2005 cITT 2012-13 ~,my (2) ~~m~rnm~~~ ~.

~-2 ~ m.T-3 ~ "![cl ~~ (~). (qT) <fil~~U.1f.~ ~5ilmufu~ ii 2013-14 "![cl ("ffi.f) c'lm ~ ~ ~. 2005 cITT ~m cffi1 ~ f.lm:{ 20(2)(<fi) urn 19 cITT ~ (1) ~ q;) ~. ~ ~ ~ ("lsf) ii ~ ~ -18 ii Naya Raipur, the 30th March 2015 NOTIFICATION 472 (3) No.F-J0/ 12/2015/CTN(l3).- ln exercise of the powers conferred by clause (ii) of sub-section ( I) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government hereby exempts, from the rules as specified in column (I) of the Schedule below, for the year as specified in column (2), subject to the restrictions and conditions specified in column (3) upto 31 -05-2015, namely :- Rule from which exemption is granted

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

SCHEDULE Year

(2) Financial year201 l-12 Restrictions and conditions

(3) When the information of part-C is related with purchase or sale within Chhattisgarh State, of:-

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

(b) Goods specified in S. No. I & 2 of part-Ill ofSchedule-2, or ( c) Medicine at maximum retail price.

By order and in the name of the Governor ofChhattisgarh, A. P. TRI PATH I, Special Secretary.

1. th-1l~M~ ~~ ~ ~~ urn 21 <tft ~~(2)il~"oll"TQRT ~ . 2005 cITT 2012-13 ~,my (2) ~~m~rnm~~~ ~.

~-2 ~ m.T-3 ~ "![cl ~~ (~). (qT) <fil~~U.1f.~ ~5ilmufu~ ii 2013-14 "![cl ("ffi.f) c'lm ~ ~ ~. 2005 cITT ~m cffi1 ~ f.lm:{ 20(2)(<fi) urn 19 cITT ~ (1) ~ q;) ~. ~ ~ ~ ("lsf) ii ~ ~ -18 ii 472 (4) ( 1)

(2) clf[qffi, ~ ~ ~ ~ fcra;znrro cfff 2012-13 ~ 2013-14 ~ m ~- l ~~<filtt g..Jl,a,,~ ~ ~ qi\ ~ . 2005 cfi1 ~-2 ~ mil-3 ~ ~ 5 11 crlu@ ~ 11 ~ffi ~~ <fil~.~~ ~ ~ clf[qffi, ~~~~ fcrst;;;rufu ~- 10 ~ ~ <fillt g'tft,a,1~ ~ ~ qi\ ~. 2005 cfi1 ~-2 ~ mil-3 ~ ~ 511 crlu@ ~ 11 ~ffi~~ <fil~. ~~ ~ ~ clf[qffi, ~~~~ fcrsR:r ufu ~- 10 ~ <TT -~mhntr<til

(3) 2012- 13 ~ 2013-14 2012-13 ~ 2013-14

(4) um 19cit ~(I) ~~ (1T) , um 21 -ti ~(2) ~~ ("Qcn) , (qT) ~ ("ffi-f) omf.izrn 20(2)(<fi) om um 41 -ti ~(2) um 21 cit ~(2) ~~ ("Qcfi), (qT) ~ ("ffi-f) omf.izrn 20(2)(<fi)

(5) ~ ~ ll,if ~ 30-06-2015 (l'fi~cfi\~t ~ ~ ( 2) 11 ~ clf[qffi ~cfi\ufuom~ ~ citt m, <fi1 ~ ~ um 19 -ti ~ (l)~~ ('51) 11 f.mffuf m-1s 11 ~ ~ ll?r ~ 30-06-2015 (l'fi ~ cfi\~t, om~ ~ ~ fcrsR:r ~- IO ~ ~ <fill "ITT, ~ ~ . 1961 -ti um 44(AB) ~ ~ ~ ~ ~ cfi1 -i:lra cl I fill fal<t> cfi\ ~~mi~~•- ~~ (2) 11 ~ clf[qffi ~cfi\ufuom ~ ~ citt m, cfi1 ~ ~ "3. 1T. ~ ~ cfi\ ~. 2005 cfi1 um 19 -ti~ (1) ~ ~ ('51) 11 f.mffuf m-1 s 11 ~ ~ ll?r ~ 30-06- 2015 (l'fi ~ cfi\ ~ t om "3.1T.

~ ~ cfi\ f.izrn, 2006 ~ f.i;;rn 5 3 ~ ~ -f.izrn ( 1 ) 11 f.mffuf m-5o11~ ~ c11fu1faliti cfi\~~mi~~•- mr11,a,1~ ~~~ -fm~om~,~~llj'HI<, l!. ltl. ~ . ~~- -Im~, ~ 30-i:wJ 2015 sfillT<fi~-10/12/2015/cfTi;fi/~ (14). -~ ~ ~ ~ ~ 348 ~ ~ (3) ~ ~ 11, ~ fumir cit~sfillT<fi~-10/12/2015/cfTi;fi/~(14),~30-03-2015cfil~~~~mftrcm~~~"Ri<lT ~t gd),a, ,~ ~ ~~ .fm~om~,~~11:1,a1<, l!. 1ft. ~ . ~ ~- 472 (5) Naya Raipur, the 30th March 2015 NOTIFICATION No.F-10/12/2015/CT/V(l4).- ln exercise of the powers conferred by clause (i i) of sub-section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), 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) I.

C lass of dealers

(2) Registered dealer, whose annual turnover is less than Rs. 1 crore for the year 20 12-1 3 and2013- l4 except dealer who deals in goods specified in S. No. 5 of part-Ill of Schedule-II under the Chhattisgarh Value Added Tax Act, 2005.

Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover is less than Rs. IO crore, except dealer who deals in goods specified in S. No. 5 of part-Ill of Schedule-II.

Registered dealer under the Ch.hattisgarh Value Added Tax Act, 2005 whose annual turnover is Rs. 10 crore or more, except dealer who deals in goods specified in S. No. 5 of part-III of Schedule-JI.

Year

(3) Financial year 2012-13 and 2013-14 Financial year 2012-13 and 2013-14 Financial year 2012-13 and 2013-14

SCHEDULE Section/Rule from which exemption granted

(4) Clause (i), ( ii) and (i ii) of s ub-section

(2) of Section 2 1 and rule 20(2Xa) C lause (c) of sub-section ( I) of Section 19, Clause (i), (ii) and (iii) of sub-section (2) of Section 2 1 and rule 20(2)(a) and sub-section (2) of Section 41 Clause (i), (ii) and (iii) of sub-section (2) of Section 2 1 and rule 20(2)(a).

Restrictions and conditions

(5) When the dealer specified in column (2) after payment of due tax amount with interest, if any, file a statement on line in Form- 1 S, upto 30-06-2015, prescribed in clause (b) of sub-section ( 1) of Section 19 ofthe 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 on line in Form-1 S, upto 30-06-20 15, prescribed in clause (b) of sub-section (I) of Section 19 of the C. G. Value Added Tax Act, 2005 and if his annual turnover is less than Rs. I 0 crore, shall furnish a copy of audit report, as required under Section 44(AB) of Income Tax Act, 196 1 before the Commercial Tax Officer.

When the dealer specified in cofumn (2) after payment of due tax amount with interest, if any, file a statement on line in Form-1 S, upto 30-06-20 15, 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 472 (6) (I) (2) (3) (4) (5) Form-50 as prescribed in sub-rule (I) 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. P. TRIPATHI, Special Secretary.

;ml~,~ 30ll'fif 2015 ~~-10/ 12/201s/cflq'i/i:rr-a (1s). gdlw1~ ~~~~ ~. 200s (~ 2 WI_2oos)cITTtTRT ts- ~cITT ~ (t)t~ (<n)&RT~~<it~"ifC1ffi~~m<nR~. -;ftit<ft11-{~t~ (t)"if ~ f.mll1 ~.

~ (2)"if~-3lclfutmi!, ~ (3)-if~~nm~t~,.m:fr-n~~~ 30-06-201s"ff<fi-w; ~ ~ t 3l"mq_:- f-\1:rn 20(2)(~) t 3IUR ~~-18 <fiT 'l:rnl-Tf.

qtf

(2) fc@mqtf 2012-13 "Qci 2013-14 ~ 'l:rnl-Tf cfil ~ : -

(cfi) ~-I "if~ llTR m ~ &RT ~ll'TR,m (~) ~-2 t 'l:rnl-3 t ~ I "Qci 2 "if ~lTTR.m (Tf) ~wro~~~.

t (§1"1ift•I~ (~°if Sfi<:fmfcrsrn~mffi:@QT.

By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary.

;ml~,~ 30ll'fif 2015 ~~-10/ 12/201s/cflq'i/i:rr-a (1s). gdlw1~ ~~~~ ~. 200s (~ 2 WI_2oos)cITTtTRT ts- ~cITT ~ (t)t~ (<n)&RT~~<it~"ifC1ffi~~m<nR~. -;ftit<ft11-{~t~ (t)"if ~ f.mll1 ~.

~ (2)"if~-3lclfutmi!, ~ (3)-if~~nm~t~,.m:fr-n~~~ 30-06-201s"ff<fi-w; ~ ~ t 3l"mq_:- f-\1:rn 20(2)(~) t 3IUR ~~-18 <fiT 'l:rnl-Tf.

qtf

(2) fc@mqtf 2012-13 "Qci 2013-14 ~ 'l:rnl-Tf cfil ~ : -

(cfi) ~-I "if~ llTR m ~ &RT ~ll'TR,m (~) ~-2 t 'l:rnl-3 t ~ I "Qci 2 "if ~lTTR.m (Tf) ~wro~~~.

t (§1"1ift•I~ (~°if Sfi<:fmfcrsrn~mffi:@QT.

(§cffift•I~ i~i -m:l~nm~,~~lljflR, ~--«it. f51qra'\, ~~- ;ml~,~ 30ll'Fif 2015 ~~-10/12/201s/cflq'i/i:rr-a(1s).-~ t ~ t ~ 348 t ~ (3) t ~"if,~ fcrnm cfi'r~~~-10/12/2015/cflq';/qr-a(1s),~30-03-2015<fil~~~t1;niucnrH)~~fcf;m ~t (§cfflft•I~ t ~ t -m:r ~nm ,jj 1~~11:1,@:, ~- -«it. f51qra'\, ~ ~ - 472 (7) Naya Raipur, the 30th March 2015 NOTIFICATION No. F-10/12/20 15/CT/V ( 15) .- In exercise of the powers conferred by clause (ii) of sub-section (I) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government hereby exempts, from the rules as specified in column (I) of the Schedule below, for the year as specified in column (2), subject to the restrictions and conditions specified in column (3) upto 30-06-2015, namely:- Rule from which exemption is granted (I) Part-C ofForm-18 prescribed under rule 20(2)(b)

SCHEDULE Year

(2) Financial year2012-1 3 and 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-Ill ofSchedule-2, or

By order and in the name of the Governor ofChhattisgarh, A. P. TRI PATH I, Special Secretary.

·~~ i~~~i ~ ~ ( f.r-n '5lcfi ft.R ) i ~ ~ ~- sfiJffcfi ~ -2-22-{fifl-tM<;

-rac / 38 fu. ~- fm;rrf, ~ 30-05-2001."

( aRJrtl 1(0 I) sufttcfil( ~ !.4cfil~ld sfiJffcfi 23 7 ] ~ . ~. ~17 ~ 2015-~ 27, ~ 1937 ctlful~i:fi ~ fcmrrr ~. ~ ~. -fm ~ -l<TT~, ~ 31 ~ 2015 ~sfiJl"fcfi ' \Wfl-tM<;/~/ 09 /2013-2015."

sfiJl"fcfi'l!(n-10-15/2015/cITTfi/1".TIT-r (26) . - 0dl-t1•I<; 'W'~~~. 2005 (sfiJl"fcfi 2 ~2005)<fiTURT 71 !rRT ~~cfiTJl<llll"if~~. ~m<m. ~. 0dl-t1•1c; ~~~f.n:m. 2006"if~ 1~. 2015~ f.lJ.1R:if©11 ~ mt~~:- "~~~fcfi~~ <~f?ltia ~. ~~¥Jf.rsl;r~~m~ ~t ~ cff.f i ~ ~ 171ffcrcRufh:11 Rlcnf.m~li~r-PR~ 181ffcmur, cff.f~~cfr-n:r~imo~ $~~1Rcfi '-1~~~ • · ~~~i~"if~-f.n:m (2)im <~soi~Mlll~ffe."

473 474

gdlti,1~ ~~ii; -mnh1m~1~:<llj@., ~-i:ft. f,rq-rat, ~ ~.

~~-10-15/ 2015/qlofi/~(26).-\:Jm'I ii;~ ii;~ 348 ii;~ (3) ii;~ if~ fcn:lm <f>"t~~~- 10-15/2015/qlofi/~ (26), ~ 3 l-3-2015cfil ~ ~~il;~~~~fitm -n@Tt i§i~fl(tll~ ~~ii; •ITTH~('lm;&1l~:(lljfll{, ~- i:ft. f,rq-rat, ~ ~ - Naya Raipur, the 3 I st March 20 15 NOTIFJCATION No. F-1 0-1 5/20 15/CT/V (26) - In exercise of the powers conferred by Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government hereby makes the following amendment in the Chhattisgarh Value Added Tax Rules, 2006, from the date I st Apri l, 20 15, namely:- AMENDMENT In the said Rules:-

1. In Rule 20, for the exist ing second proviso to clause (a) of sub-rule (2), the following proviso shall be substituted, namely :- "Provided further that, every such registered dealer whose annual turnover is less than Rupees one crore shall furnish electronically for each year a statement in Form 18, instead of return or returns Form 17, within three months from the date of expiry of the year, and the provisions of clause (b) of sub-rule (2) shall not apply in relation to such dealer."

2. In Rule 36, for the existing sub-rule (7), the following sub-rule shall be substituted, namely :- "(7) Every dealer shall compulsorily pay tax electronically."

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

lfa11-Hll~ (~, ~ 17 ~ 2015 47 4 (I) ~~-10-15/ 2015/qfcfi/ ~ (21). -3dlw1~ ~~<g~. 2005 (~ 2~2005)-tltoo 15-<Sl&m ~~cit-wimif~~. ~~. ~ • .fracft~~t~ (2)if~~tcl.fcit, ~ (4)ifcft~~ om~t ~. ~ (3)if~mlf!(fcl;, ~ t-4-201H) 31-3-2016 (fcl;<fil~tfc.rn, <gt '!!'@R~~ ~ cRffi t :- ~- sfi.

(I) I.

~:.~'Wm ~<g<filG{~ 2%Ql~ ~:.~wm ~<g<filG{~ 5%Ql~ (1:fcfi) ~~(2)if~ ~ <fiT ~ .

mdl~lll~~~<g~~.2oos t ~trr,, ~ ~ &RT ~ ~ -ITTl~Tf"Q~if~ ~ ~ ~ .

~~~fcf;m~~ sfi<l' fcf;m 1Tm ~ . ffl t ~ qm ~ ii ~ ~~ ~ (qm) ~ ~ if ~ ~~~if~tfu"Qt (<n) ~ ~"3<R{ ~ ~ . ~ ~ -tt ~ ~ 30 k<m ~ mm ~~- (m.T) ~ sfi<l' ~ ,rn ~ ~ ~ ~ ii criura~~ft:R~mcm:RtflUT silTffi t ,o1 ~ ~ ~ G{ ~ ~ <g ~fum«ft~~~<gt~-tt~ 0~1 mJlw1~~ ~<g~, 200s -tt mu 19 -tt ~-um (4) ~ ~Jtt ~~~ '!!'@R<filql<TT wrr.

(1:fcfi) ~~(2)if~ ~ <fiT ~.

mJlw1~~~<g~,2005 ~~~~ &RT, g d]~,,~ ~if~~ ~~cit, ~~-ITTl~Tf"Q~ if~~ t ~. ~ ~ ~ fcf;m ~ ~ sfi<l' f<fim1Tm~.m-tt ~~if ~ 3W@ ~~if, f.rnfut~ ~tfu"Qt 474 (2) ( 1) (2) (3)

3. mRc, ~fiq:;f¾<hl::s q ~ ~ ~~~

4. '{!QH{<fil< ~ ~~ .mil-~~~ i:fi'41~ii:,_fl

(4)

(en) ~~ ~ ~ "Q,I, ~ ~ c€t ~ ~ 30 Wcffi ~ ~ mwt<Rm.

(~) ~ sn<i ~ .m ~ ~ ~ q;ij "it cffufu~itm..f ~<TT«l<A'Q'Tm -n@1tm ~ ~ ~ ~~ ~ ~'3ffiwmra't~~ ~~~ ~c€!

urn om Omll:1•1<$ ~ ~ ~ ~. 2005 c€t um 19 c€t ~-um (4) ~~~ ~&!IN! t ~cfilzy.ft zyrl.

(~) ;j{of~ (2)-if~ ~ 'i:fil ~.

0<:ri1w1<$ ~ ~~ ~ ~.

2005 ~ ~ ~ cmQ@ &RT ~ ~.fm~1TQ~-it ~ q;ij ~ ~. ~ 3ITTJ?l ~ Ffim ~. fcf; sn<i ~ .m~'i:fil ~ ~ mcrn ~ ~ '3ffi ~ 1R1'oft ~ ~ &RT oR'T'Q 1fQ "~~-~-~ 41<!.f{r./lQ ~ ~ ~-~" (~2013) ~ -3:iUR,~~ f.n:nuT ~ ~ t

(m) ~~~~"Q,I.~ ~c€t~t 30 ~t ~ mwt<Rm.

(~) ~ sn<i ~ .m ~ ~ ~ q;ij if cffufu~it m..f ~<TT«l<A'Q'Tm -n@1 t,m ~~ ~ ~ ~ ~ ~ '3ffi fum«ft ~ ~ ~ ~ ~ ~ c€t urn om 0mlt1ll<$ ~ ~ ~ ~. 2005c€! um 19 c€t ~-um

(4) ~~t ~&!IN!~ ~ cfiT zy.ft iWl1.

(~) ;;,.i ~ ,:m;i cfiT f.n:nuT 0dlw1<$ ~ ~ ~ ~. 2005 t ~ ~ ~~&R!Ffim~.

(cTT) f.rntn 31~ ~Rfsl,('11, ~ ~ 'i:fi'ffl ~ Wc1 -3:i~ ~ 31~ ~ 'Wl1 ~ <Rm fct "~ lW-1 odlti• I<$ ~ -if~~~&RTf.ififut" 474 (3) ( 1) (2) (3) (4)

5. ~~~~. ~ :.~WfiR~~ 1956 (~ 7 4 WI_ 1956) cfil~~4r.m~ cfiT mu 14 t ~ (~) tJr<Pf(~)iicrlu@~ <ITT~ JrcPf (QT-q) ii qfufu ~~

6. ~-~~ ~ :.~WfiR~~ cfil~~2r.m~

7. $~f¼ctic-1 ~~ ~ ~ :. ~WfiR~~ ~ cfi'41~~ft cfil~~5o/.m~

8. ~.~nm ~:.~WfiR~~ c~~ cfil~~5o/.m~

9. ~-lro~ f.lfifu ~~ ~nm~

10. ~~ ~~~. ~:.~WfiR~~ 1956 (~74Wl_l956) cfil~~4r.m~ cfiT mu 14 t ~ (<n-c1) ii~~ ~ 3R1 ~WI$~

1. ll ........................ (o!iTQffi<fil'll'll) , ... .... .. ......... ... (c@l), 3cril,tlll~~"fiqf~~~. 2005 t 3ltfr-T~ "llmUT-~ ~ (~> .................. Cfi1 ~ o1TTtlffi, ~ . tITTIUTT"cfi"ffil t ~~~~rm~ ~ ~ <filsli<l' . ... ... .... ...... ......... (o!iTQffi<fil'll'll nm c@l) ~ ~ t 3ltfr-T ~ ~ "llmUT-q,f ~ (~) ............................ ~ o!ITQ""RT~f.i;m t ,:,(~)th:msfi<l"~•rlln:i~~ mft;m, m t ~~~ii~~~~(~) t ~ ii ~~t~ii~t~ t ~~ ~, (<ii) mamsfi<l"~rf<l1 $-sf¼t1c1 ~ . "IWmcfilmm~ii. ~awIBt~ii f.rnfur ii~ t~t ~~ ,:, ("ffi-f) mamsfi<l"~1T<IT mRc, u,q:,f¾~-s m /~ ~ ~ ~ <fi1 ~ mra mcm t ~~~ 1"ffuft ~ ~ aRl ~ ~ "~-~-"$-{-41<!'1(~14 ~ t mrr-~" (~ 2013)t~. ~~f.rnfurt~t 474 (4)

~ Wc1/~ /~m:rr/ ~f~;,h1.) lITTtT ~ ~cfil~ ~< ~cfil (Q.)

~ ~ ~ (I) (2) (3) (4) (5) <WT- "¥'-w:r(~li)~ ...... , ................. (~-it)~ ············ ............................ .......................... ...... +m{.

~ .. ..................... ..

~ ....................... .

m.i1'8•1~ ;;~~ ·-innl"~'~'~><lljBI<, 1?. '1ft. mra'\, fcroq ~.

474 (5) ~~-10-1s/201s/qf<l;/~ (21). -mttt~~~~ 348~~ (3) ~if. ~mwrcit~ ~~-10-15/2015/qf<l;/~ (27), ~ 31-3-201S~~~fcnT~lqJ('f~mf~~~~~~t tfailfl•I~~~~ -;m:f~"Rm~1~lill:!fm, ~- tft. ~. fu-itlil ~- Naya Raipur, the 31st March 20 15 NOTIFICATION No. F-10/-1 5/2015/CT/V (27) .- In exercise of the powers conferred by Section 15-8 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), 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 restriction and conditions specified in column (4), for the period 1-4-20 15 to 31-3-2016:

S. Class of goods No.

(]) (2)

1. Plant and machinery

SCHEDULE Extent of exemption

(3) Restriction and conditions

(4) Partly, so as to (i) When the goods specified in column (2) are sold by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 against a declaration in the form hereinbelow, to the effect that the goods being purchased are for use as capital goods in own captive power plant for generation of energy or power.

reduce the rate of tax to 2%

(ii) The selling dealer shall submit the said declaration within 30 days of the end of each quarter.

(iii) If the goods being purchased on declaration are found to be used or disposed for purpose other than that described therein, the purchasing dealer shall be liable to pay the difference in the amount of tax payable at the full rate and that payable at the concessionary rate and interest as per the provisions of sub-section ( 4) of section 19 of the Chhattisgarh Value Added Tax Act, 2005.

2. Industrial lubricant Partly so as to (i) When the goods specified in column (2) are sold by a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 to a registered industrial unit situated in Chhattisgarh State, against a reduce the rate of tax to 5% 474 (6)

3. Precast, pre- Whole of tax fabricated and monolithic concrete products declaration in the form hereinbelow, to the effect that the goods being purchased are for use as industrial input, in own industrial unit for the manufacturing of goods.

(ii) The selling dealer shall submit the said declaration within 30 days of the end of each quarter.

(iii) If the goods being purchased on declaration are found to be used or disposed · for purpose other than that described therein, the purchasing dealer shall be liable to pay the difference in the amount of tax payable at the full rate and that payable at the concessionary rate and interest as per the provisions of sub-section ( 4) of section 19 of the Chhattisgarh Value Added Tax Act, 2005.

(i) When the goods specified in column (2) are sold by dealer registered under Chhattisgarh Value Added Tax Act, 2005, against a declaration in the form hereinbelow, to the effect that the goods being purchased are for use m construction of residential housing under the "Scheme of Affordable Housing m Partnership Guidelines" (December, 2013), framed by the Ministry of Housing and Urban Poverty Alleviation of the Government of India.

(ii) The selling dealer shall submit the said declaration within 30 days of the end ·of each quarter.

(iii) If the goods being purchased on declaration are found to be used or disposed for purpose other than that described therein, the purchasing dealer shall be liable to pay the difference in the amount of tax payable at the full rate and that payable at the concessionary rate and interest as per the prov1s10ns of sub-section ( 4) of section 19 of the Chhattisgarh Value Added Tax Act, 2005.

474 (7) , I , Bio-toilets with Whole of tax (i) When the goods are manufactured by an superstructure, and industrial unit registered under the its components Chhattisgarh Value Added Tax Act,

2005.

(ii) Manufacture or reseller shall issue a bill or invoice or cash memo containing the statement that "The goods sold are manufactured by an industrial unit situated in Chhattisgarh State."

5. Steel bars as Partly, so as to - specified in category reduce the rate of

(iv) and steel tax to 4% structural as specified in category

(v) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956)

6. Electro-forged Partly, so as to - gratings reduce the rate of tax to 2%

7. Electrical panel and Partly, so as to - its components reduce the rate of tax to 5%

8. Glass, glass-sheet Partly, so as to - and toughened reduce the rate of glass tax to 5%

9. Tiles and pavers Whole of tax - manufactured from fly-ash

10. Aviation turbine Partly, so as to - fuel other than that reduce the rate of specified in clause tax to 4% (ii-d) of section 14 of the Central Sales Tax Act, 1956 (No.

74 of 1956).

DECLARATION (Under Commercial Tax Department Notification No . ....... . .. dated . ..... . . . ..... )

1. I, ..... .. ...... . ... . .. . . . . . . ... (name of the dealer), . . ... . . . ... .. . . .. . ......... . . . (address), a dealer holding registration certificate no. (TIN) ... . .... . .. . . . . ... .. . .. . .. 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. (TIN) .... . ... . ... . ... .. issued under the said Act.

474 (8)

2. I further declare that:- * (i) the plant and machinery being purchased are for use as capital goods in own captive power plant for generation of energy or power.

Or * (ii) the industrial lubricant being purchased is for use as an industrial input, in own industrial unit for manufacturing of goods.

Or * (iii) the precast, pre-fabricated or/and monolithic concrete products being purchased for use in construction of residential housing under the "Scheme of Affordable Housing in partnership Guidelines" (December, 2013), framed by the Ministry of Housing and Urban Poverty Alleviation of the Government of India.

3. The goods being purchased are specified in the registration certificate and the registration certificate was in force on the date of purchase of the said goods.

Particulars of the goods purchased Particulars of purchase bill/ Description of Quantity Value invoice/cash memo/challan* goods (Rs.)

No. Date purchased (]) (2) (3) (4) (5) Total- Total value (in figures) Rs . . . ....... . ... (in words) Rs . . . . . . ....... ... ..... .. ..... ... .. . only.

Place ...................... .

Date ....................... . Signature & seal of the dealer *Strike out whichever is not applicable.

By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary.

·~ lffi'.c t ~ ~ "Wfit ~ ~(f.r-rr ~~)t ~ ~ ~ - ifil:n<fi -;;fi.2-22-3i11~-lll~ 'Nie I 38 m. ~- ~ . ~ 30-05-2001."

( am ,tt 1<01) 3-ll~cfil{ ~ !:lcfil~li1 sfill'fcfi 243 ) ~.~.~ 11•2015-~21, m 1937 qlfol~cfi ~ fcrnTJT ~. ~ w:R, .flTT ~ .:rn"T~.~31~2015 ~ ifil:ri<f;

' 'gdj,a,1~/~ / 09 / 2013-2015."

ifil:n<fi ~-10-19/ 2015 /q]cfi / 'Cj'fq ( 3 4) - m,~,,a, I~ 'i!r-n:rcriU<1 cfiNTTt':lf.rcm, 2 00 5 (ifil:n<fi Hf~ 2 0 05) <fil tm1 15-"& imT ~ ~ cfil 'WWT if~ :si), ~ mcm ~ , ~ 1 - 4-2015 -tr-mi jq~n<'1(1 I, ~ f.11-1 f?.l @<1 mr)tr.r<fi&T i : -

31. sfi. ~ ifil:ri<f; ~ (I) (2) (3)

1. ~-10/ 28/ 2006/ 'q]cfi/ 'Cl'fq(l6) 30-03-2006

2. ~-10/ 24/ 2006/ 'q]cfi/ 'Cj'fq(29) 12-04-2006

3. T?.,tfi-10/ 64/ 2006/ cfT<fi/r:ir-a(s6) 14-06-~006

4. ~-10/ 27/ 2008/ 'q]cfi/'Q'T'q(l9) 28- 03- 2008

5. ~-10/ 33 / 2008/ 'q]cfi/ 'Cj'fq(27) 31-03-2008

6. ~-10/ 49/ 2008/ 'q]cfi/ 'Cj'fq(38) 25-06-2008

7. ~-I0/ 64/ 2008/ 'q]cfi/ 'Q'T'q(53) 27-09-2008 485 486 ( 1) (2) (3)

8. ~-10/ 03/ 2009/cflcfi/~(08) 27-01-2009

9. ~-10/ 15/ 2009/cflcfi/~(25) 27-05- 2009

10. ~-10/ 26/ 2010/cflcfi/~(29) 26-03-2010

11. ~ -1 0/ 26/2010/cflcfi/~(30) 26-03-2010

12. ~-10/ 23/ 2011 /cflcfi/~ (238) 31-03-2011

13. ~-10/ 23/ 2011 /cflcfi/~(23C) 31-03- 201 1

14. ~ - 10/ 15/ 2012/cflcfi/~(20) 31-03- 2012

15. ~ -10/ 15/ 2012/cflcfi/~(21) 31 -03- 2012

16. ~ -1 0/ 10/ 2013/cflcfi/~(12) 28-03-2013

17. ~ -1 0/ 11/ 2013/cflcfi/~(16) 28-03-2013

18. ~ -1 0/ 11/ 2013/cflcfi/~(17) 28-03-2013

19. ~ -1 0/ 46/ 2013/cflcfi/~(58) 29- 08-2013

20. ~ -1 0/ 40/ 2014/qjq=i/~(31) 04-03-2014

21. ~-10/ 40/ 2014/ cflcfi/~(32) 04-03-2014

22. ~-10/ 40/ 2014/ cflcfi/~(36) 04-03- 2014 odl~•1¢~~~~~"m~,~~11:!~R.

l?. 1ft. f5rq-rat, ~ ~ .

.ml~, ~ 31 m'<f 2015 ~~-10-19/ 2015/cflcfi/~ (34)- ~~~~~ 348~~(3)~~-if~fcrnm<fil~ ~~-10-19/ 2015/cflcfi/~ (34), ~ 31-03-2015~ ~~~~~~~~f<fim~t md't~,1~~~~~~"m~1~:t11:!~R, l?. 1ft. f5rq-rat, ~ ~ .

486 ( 1) Naya Raipur, the 3 I st March 2015 NOTIFICATION No. F-10-19/20 I 5/CT/V(34) .-In exercise of the powers conferred by Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government hereby, makes the following amendment, with effect from 1-4-2015:- AMENDMENT In the following notifications, for the figure "20 15" related to period of the notification, the figure "2016" shall be substituted :- S.No. Notification No. Date (I) (2) (3) I. F-10/28/2006/CT /V ( 16) 30-03-2006

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

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

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

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

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

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

8. F-10/0312009/CTN (08) 27-01-2009

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

10. F-10/26/2010/CTN (29) 26-03-2010

11. F-10/26/20 I 0/CTN (30) 26-03-2010

12. F-10/23/2011/CT/V(238) 31-03-201 1

13. F-10/23/20 I I/CTN (23C) 31-03-2011

14. F- 10/1 5/20 12/CT N (20) 31-03-2012

15. F-10/ 15/2012/CT/V (21) 31-03-2012

16. F-10/10/20 13/CT/V (12) 28-03-2013

17. F-10/11/2013/CTN (16) 28-03-2013

18. F-I0/11/2013/CT/V(l7) 28-03-2013

19. F-10/46/2013/CT/V (58) 29-08-2013 486 (2) (I)

20.

21.

22.

(2) F-10/40/2014/CTN (31) F-10/40/2014/CTN (32) F-10/40/2014/CTN (36)

(3) 04-03-2014 04-03-2014 04-03-2014 By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

i - ·~ 1ITTc ~ ~ Gfcfi ~~ ~ ~(f.RT Gfcfi~)~ ~ ~ ~-~ silt.2-22-·mdl;a•1~ 'Nie / 38 fu. ~- -fm;nt, ~ 30-05-2001."

~~ "0dl;a•1~/ ~/ 09/2013-2015."

(1\11451 ( mJrlt 1(0 I) JA I fticfil( ~ SAcfil ~Id ~242] ~.~. ~17~2015-~27,~1937 cU fu1 ~cfi ~ fcrnFT ~. ~ ~. ";Jm ~ ~~-10-21/2015/q]cfi/1::liq (36 ). gd);a,1~ ~~~~. 2005 (~ 2~)005 )<fil~-2~ 'lWT-2~~ 60~~~if<ft11"{~~3TI~~if. ~~. ~. ~~~- 10/56/2006/q]cfi/ i::ifq (46), ~ 28-4-2006-if, Pt1-i1j;a1nrnlv.Jmt 3l~:

93 ffle~f(~'qtt~~).$&1f¾_itic>1®1+.1•fl~<~.~~.~~.~~~.

·crrcm;i1"t-1 iti'-9;Ptifi:11-1 ~. ~ 483 gd);a,1~ ~~~-m:i~cfm~l~:/llj;aR, ~-"QT.~.~ fficf.

484 -mT~. ~ 311ffif 2015 sfil!Tofi~-10-21/2015 /q'Jq; /m'tT ( 36 ) . - 'llffi'f"~ ~m.f~ ~ 348 ~~ ( 3) ~ ~jf ~ fcoo.Tcfil ~ sfilTicfi~-10-21/2015/q'Jq;/m'tT (36 ). ~ 31-03-2015 tfiT ~~~~·i:i1ftrcnTn1~~fcRTT-;;r1or~.

grrfl~-lll~ ~~~•lllHll,~1 ~l~~llj'tll<, 1?. "1ft. mra't, ~ ~- Naya Raipur, the 31st March 2015 NOTIFICATION No. F-I0-21 /20 15/CT/Y (36).- In pursuance of the requirement in the entry against serial No. 60 of part-II of Schedule-II to the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the fo !lowing amendment in notification No. F-10/56/2006/CT /Y ( 46), dated 28-4-2006, namely :

AMENDMENT In the Schedule to the said notification, after serial No. 92, the following entry shall be added :- 93 Circuit breakers (HT & LT), Electrical switchgear panels, Surge arresters, Lightning arresters, Substation automation systems, Power line communication carriers, Reactors

2. The said amendment shall come into force from I st April 2015.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

-fm~. ~ 311ffif 2015 sfilTicfi~-10-21 /2015/q'Jq;/"QTt! (37). - 3mi'tl•I~ ~~~ ~. 2005 (sfilTicfi 2 ~2005) cfiT ~-2 ~ 1WT-2~~ 21~~~.1-t't~~imm~~.1. ~mcfiR. ~. ~sfilTicfi~- 10/56/2006/ q'Jq;/ "QTtT (4s). ~ 28-4-2006 .1. Pt1-11j'tl,nimu.Jffl~. -31'~:

2. ~~1~.2015if~mm.

3ml'tl•1~~~~-;rmil1,m-311~Wj'tll<, 1?. "1ft. mra't, ~ ~- 484 -mT~. ~ 311ffif 2015 sfil!Tofi~-10-21/2015 /q'Jq; /m'tT ( 36 ) . - 'llffi'f"~ ~m.f~ ~ 348 ~~ ( 3) ~ ~jf ~ fcoo.Tcfil ~ sfilTicfi~-10-21/2015/q'Jq;/m'tT (36 ). ~ 31-03-2015 tfiT ~~~~·i:i1ftrcnTn1~~fcRTT-;;r1or~.

2. The said amendment shall come into force from I st April 2015.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

2. ~~1~.2015if~mm.

3ml'tl•1~~~~-;rmil1,m-311~Wj'tll<, 1?. "1ft. mra't, ~ ~- ma'lw,~ m , ~ 11 ~ 201s 484 ( 1) ,r:rnr,:r~<. ~ 31 ~ 201 s ~"Qtfi-10-21/2015/qf<f',/T:/TTJ.(37).-~iWc{tlRi~348i~(3)i~-jf~~<fil~ ~"Qtfi-10-21/2015/qf<f',/T:/TTJ. (37 ), ~ 31-03-2015 cfiT ~ ~~i-i:1ifticfiTHt~WfiTIWfifim~t 3ffil-l:l•l~~~i-mnt11m-&1,~!/llj-l:ll<, ~- -.ft. mrat, ~ ~- Naya Raipur, the 3 1st March 2015 NOTIFICATION No. F-10-21 /2015/CT/V (37).- In pursuance of the requirement in the entry against serial No. 27 of part-II of Schedule-II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government, hereby, makes the following amendment in notification No. F-10/56/2006/CT/V ( 45), dated 28-4-2006, namely:

AMENDMENT In the Schedule to the said notification- After serial No. 29, the fol lowing entry shall be added- "30. Machinery, and their spares parts, for fertilizer manufacturing units"

2. The said amendment shall come into force from I st April 20 15.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

·~tr1tc ~~~W'fi~ ~ ~(Won~~)~ -gquy ~ ~-~ -it.2-22-mffl-ti-i~ -rac / 3s ftl. ",€)_ ~. ~ 30-05-2001."

~~ "@dl-tM~/~/09/2013-2015."

(lijiQSI (alm~l(OI) JI lftif:fil( ~ !.lf:fil~ld ~266] ~. ~. ~ 1 ~ 2015-~ 11, ~ 1937 ctlfol~i:fi ~ imwJ ~. ~ ~. ~ ~ -Im~,~ 30 ~ 2015 ~~-10-23/2015/c:Wfi/'QF.f (45). -@dl'tl•,~~~<.g~. 2005 <~ 2~2005)'fitum 15-~<fit ~-um (1) ~ m (<TT) "100~ ~cfiTWWT it C1@ ~ ~T~HRcf>R, ~. Pts-iR:!Rm·nw~~t :-

1. ~~~ -10-56/2014/c:Wfi/'QF.f (55), ~ 01-04-2014 it~ "30-04-2015" ~ ~ Q"{ ~ "31 -0 7 - 2 0 15" ~ "Ffi<IT ~.

2. ~~~ -10-s5/2013/c:Wfi/'QF.f (74), ~ 21-12-2013 it~ "31-05-2015" ~ ~ Q"{ ~ "30-09-2015" ~"Ffi<IT~.

@dl'tl•I~ ~~~-mn)~m -&11~:tllj'tll<, ~- 1'1. mrat, ~ ~- -Im~,~ 30 ~ 2015 ~~-10-23/2015/c:Wfi/'QF.f(45) .-m«f~~~~348~~(3)~~it~~<fit~ ~~-10-23/2015/c:Wfi/'QF.J (45), ~ 30-4-2015<fil~~~~~",t)~~"Ffi<IT~t @cll'tl•l~~~~.fm°'tt~m~l~!lll:!'tlF(, ~- 1'1. mrat, ~ ~- 531 532 Naya Raipur, the 30th April 2015 NOTIFICATION No. F-10-23/2015/CTN (45).- In exercise of the powers conferred by clause (ii) of sub-section(]) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government hereby makes the following amendment:- AMENDMENT I. In notification No.F-10-56/20 14/CTN (55), dated 01-04-2014, for the figure "30-04-2015", the figure "31-07-2015" shall be substituted.

2. In notification No. F-10-55/2013/CTN (74), dated 27-12-20 13, for the figure "3 1-05-20 15", the figure "30-09-2015" shall be substituted.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

·~~ i3RP@~~i ~ W@R ( w-n ~ ~ ) i ~ ~ ~- ~ -ir.2-22-3iffi'tl•I~ 'Ntc / 38 ftl. ~- fit;nf, ~ 30-05- 2001."

(~~l'--11(01) Jllftlcfil( ~ !-icfil~ld ~374] ~ ,mcITT,~4~2015-~ 13,~1937 ctlful~cfi ~ fcn:rm ~. ~ ~. ~ ~ -lm~.~3~2015 ~~ "0iffi'tl•i~/~/ 09 /2013-2015."

~l!tn-10- 2s/2015/cJ1qi/-qi:q (53). - 0dl'tl•1~ ~~~ ~. 2005 (sfi. 2 ~2005) <fr um 15-"©"aRT W@~~"WWT1lma~, ~m<f>R, ~. ~cft11t~iffiJl (2>1l~ f.ls.:ifc:!Rm,~m<~>i<flf~, fflJf (3) 1l.:Jm~mm<1<fiom~ ~iffiJf (4) 1l.:Jm~~~~i ~ . ~ 09-01 - 2015~ 31-01-2015<1<fictt~im.~~i~~iW@R~~~~t-3l~:- . Rsfi.

(1)

1. W<:r-Fctrn~~. 1956 (1956<fil~. 74)<frum 14i~ (~) i '3Q-~ (~) 1l .:Jm ~~ olR (~ "CnTif ~ ~) ~ '3Q-~ (-qi:q) 1l .:Jm ~~~- -mm

(3) ~ :~JrcfiRmro'Ffi ~<fr~~3%m~.

~ ( 3) 1l ~ ~ ~ ~ ~~sillTT~~~<fr cfltlm -TTft mm.

747 t§ffi'tl•l~i~i-.rrn~om ~l~:/llj'tlR, ~-ift., .~.

748 sfilTTcli~- 10- 28/2015/cflcn/Qfq (53). - m«I~mmrr-r~~ 348~~ (3)~~if, ~imwl<fil ~ sfilTTcli ~ - 1o-28 / 2 o 15 /cflcn /'l:l'Rl ( 5 3), Wffcfi 3-1- 2 o 15 cfiT ~ ~ ~ ~ mfuq;1n) ~ ~ ftirr~mn t '8-nlft•J~ ifi~~--rri:nh,m -&11~~11jftl<, Naya Raipur, the 3rd July 2015 NOTIFICATION wfurri:ft .. ~~- No. F- 10-28/201 5/CT/V (53). - 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 following class of goods specified in column (2) of the Schedule below from payment of tax under the said Act to the extent as specified in column (3) and subject to the restrictions and conditions as specified in column (4) of the said Schedule, for the period from 09-0 1-20 15 to 31 -01 -2015, namely :- S. No.

( I) I.

Class of goods

(2) Steel Bars (excluding coil form) as specified in sub-clause

(iv) and Steel Structurals as specified in sub-clause (v) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956).

SCHEDULE Extent

(3) Partly so as to reduce the rate of tax to 3%.

Restrict ions and conditions

(4) Tax collected and deposited in excess of rate prescribed in column (3) shall not be refunded.

By order and in the name of the Governor of Chhattisgarh, SANGEETHA P., Joint Secretary.

'~~i~~~i .fl1G W@R < f.r.n ~ m l i ~ ~ ~- ifill'Tcfi ~.2- 22-'i§'ffi~•I~ ~ I 38 rn. #. ~. ~ 30-05-2001."

(~~ltll~OI) 1-1 lftlcfiR ~ !.lcfil~lft ifill'Tcfi 4 8 7 ] ~ .~.~3~2015-~ 11, ~ 1937 ell fo I ~cfi ~ fmwT ~ .~'ITTR,-f.:rr~ -l<ff~.~30~2015 ~ ifill'Tcfi "3d)~,1~/~ / 09/ 2013-2015."

ifill'Tcfi~-1 0- 36 / 2015/cflcfi / ~ (62). - o~f1~,1~ ~~~ ~. 2005 (ifill'Tcfi 2 wr_2oos) tt um 1s-<.s1 t't ~ -um ( 1 ) t m (GT) &RT "WIB mm ~ -i:flim ii ~ ~ . Uii1:l' ffl<fiR, ~ , ~ ifill'Tcfi ~ - 10-78 / 2 0 I 4 /cflcfi / ~

(86) , ~ 31-12-2014 ii f.t"'IR:!Riia ~:imv.n;~mi, ~mq_:- 3-ffi~•I~ ~ ~~ ;mi-~-am ~1~~11:'.),~R, '{?. -«ft. mrat, ~ ~- 973 974 ~~-10-36/ 2015/cflcfi/ ~ (62). - ~~~~~ 348~~ (3)~~il. ~fcnwr~~ ~~-10-36/ 2015/ cflcfi/~ (62), ~ 30-09-201Sq;f~~~~~TI~Wfim@fcfim~t.

tfa11stlli¢ ~ ~~ -m:TTioUT ~l~:/lij}:lR, ~--«ft.~.~~- Naya Raipur, the 30th September 2015 NOTIFICATION No. F-10-36/20 l 5/CT/V(62). - In exercise of the powers conferred by clause ( ii) of sub-section ( I) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government, hereby, makes the following amendment in Notification No. F-10-78/20 14/CT /V (86), dated 31 -1 2-2014, name ly :- AMENDMENT In the said notification.- For the figures, word and symbol "30th September, 2015", the figures, word and symbol "31st March.2016" shall be substituted.

By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary .

.fm~.~30~2015 ~~-10-36/ 2015/ cflcfi/ ~ (63) . - tfaft(-l•I¢~~~~. 2005 (~ 2~2005)~'UTU 15-'@ ~~-mu (1) ~~ (~) &ro~~<itw:imil~s"Q. ~ffl<f>R. ~. ~~~-10-s5/ 2013/ cflcfi/qrq

(74) , ~ 27-12-2013 ii f.ts-iR:if©a ~mt~~:- mfi(-l•I¢ ~ ~ ~ -m:r TI om~ 1~:111:1,@,, ~--«ft.~.~~- 974 ~~-10-36/ 2015/cflcfi/ ~ (62). - ~~~~~ 348~~ (3)~~il. ~fcnwr~~ ~~-10-36/ 2015/ cflcfi/~ (62), ~ 30-09-201Sq;f~~~~~TI~Wfim@fcfim~t.

By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary .

.fm~.~30~2015 ~~-10-36/ 2015/ cflcfi/ ~ (63) . - tfaft(-l•I¢~~~~. 2005 (~ 2~2005)~'UTU 15-'@ ~~-mu (1) ~~ (~) &ro~~<itw:imil~s"Q. ~ffl<f>R. ~. ~~~-10-s5/ 2013/ cflcfi/qrq

(74) , ~ 27-12-2013 ii f.ts-iR:if©a ~mt~~:- mfi(-l•I¢ ~ ~ ~ -m:r TI om~ 1~:111:1,@,, ~--«ft.~.~~- 97 4 (I) ~~-10-36/ 2015/~ /Tfr:a.(63).-~~~~~348~~(3)~~-ii,~fci'IWT~~ ~~-10-36/ 2015/ ~/Tfr:a. (63) , ~ 30-09-20t5cfil~~T<n:r~:rqrc-f~mfticnrn)~~fcl;m~t m~f1w1~ ~~~-fm~~m~,~~lli'tlR, Naya Raipur, the 30th September 20 15 NOTIFICATION ~- 1ft. f,:iqra\, ~ ~ .

No. F-10-36/20 I 5/CT/V(63). - In exercise of the powers conferred by clause (ii) of sub-section ( I) o f Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government, hereby, makes the following amendment in Notification No. F-10-55/2013/CT/V (74), dated 27-12-20 13, namely:- AMENDMENT In the said Notification,- For the figures and symbols "30-09-2015", the figures, and symbols "31-12-2015" shall be substituted.

By order and in the name of the Governor of Chhattisgarh, A. P. TRlPATHI, Special Secretary.

-;m~, ~ 30~ 2015 ~~-10-36/ 2015/~ / Tfr:a. (64). - <@: , ~mcnRcfiT"llQ~mmnt~ 3dltl•l~~~cfi(~.

2005 (~2~2005), ~~en(~, 1956 (~ 74~1956)<fl 3ifflw1~~ &brii~~•~cfi(~.

1916 <~ 52 ~1976) ~ ~~ ollc1tl1fl141 ~~~:fh=,mcfi(~, cfi1<1\11~<1i ~ 3dltl•I~ ~~en(~.

2005 (~ 2~2005)~um 21 ~~-um (7)~~~~~"i:llf 2015~3IB~~fc!;m~f.rm:lt cfi(~ ~am~~~~~~ t'3Q'Wfm~~~~~,r@~~~t~cfi(~~-itw cfi,4c1,~mcn1~~wm:~~ffitfu';)~~~~. "llQ~tf<fiw cfi,4i:l,~mcn1~ffi~fu';)~~-mm ~~ :

~ : 3dlt1•1~~~cfi(~, 2005 (~2~2005)~um 21 ~~-um (s)am~~cn1mii "('{@~. ~mcnR. ~ , ~~~t-ioiuii~ ~~ ~ w~cfi(~~. ~~. c11fu1~cfi cfi(, ~~. ctlful~cfic:R, c11fu1~cficfi(~~~"hi:llful~cfi"h~~~m:f&l~m.~~31 ~ 2015 ~~,r@~~t <nl~ffi~~~ 30~ 2016~~t 3"l11'tl•I~ ~ ~~ .fm ~~m 3ll~WjtlliC., ~- -cfi. f,:iqra\, ~ ~ .

97 4 (I) ~~-10-36/ 2015/~ /Tfr:a.(63).-~~~~~348~~(3)~~-ii,~fci'IWT~~ ~~-10-36/ 2015/ ~/Tfr:a. (63) , ~ 30-09-20t5cfil~~T<n:r~:rqrc-f~mfticnrn)~~fcl;m~t m~f1w1~ ~~~-fm~~m~,~~lli'tlR, Naya Raipur, the 30th September 20 15 NOTIFICATION ~- 1ft. f,:iqra\, ~ ~ .

By order and in the name of the Governor of Chhattisgarh, A. P. TRlPATHI, Special Secretary.

-;m~, ~ 30~ 2015 ~~-10-36/ 2015/~ / Tfr:a. (64). - <@: , ~mcnRcfiT"llQ~mmnt~ 3dltl•l~~~cfi(~.

2005 (~2~2005), ~~en(~, 1956 (~ 74~1956)<fl 3ifflw1~~ &brii~~•~cfi(~.

1916 <~ 52 ~1976) ~ ~~ ollc1tl1fl141 ~~~:fh=,mcfi(~, cfi1<1\11~<1i ~ 3dltl•I~ ~~en(~.

2005 (~ 2~2005)~um 21 ~~-um (7)~~~~~"i:llf 2015~3IB~~fc!;m~f.rm:lt cfi(~ ~am~~~~~~ t'3Q'Wfm~~~~~,r@~~~t~cfi(~~-itw cfi,4c1,~mcn1~~wm:~~ffitfu';)~~~~. "llQ~tf<fiw cfi,4i:l,~mcn1~ffi~fu';)~~-mm ~~ :

97 4 (2) -mnri:1~, ~ 30~ 2015 ~~-I0-36/ 2015/cf1cfi/'QTT.1(64).-~i~ifi~348i~(3)i~if,~fcoo.Tc#?I~ ~ ~ - 10-36 / 2 0 I 5 /cf1cfi / 'QTT.I ( 64) , ~ 3 0-09-2015 <fil ~ ~ ~ i ~ ~ ~ ~ fcrnT \lf@l t 3mlftll~ i!t ~i-,rn ~ t'fm ~l~:/11:j,ftR, Naya Raipur, the 30th September 2015 NOTIFICATION ~- m. fsiinit, ~ ~- No. F-10-36/2015/CT/V(64). - Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the Central Sales Tax Act, 1956 (No. 74 of 1956) or 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 2015 under the provisions of sub section (7) of Section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) and which cannot be completed within the prescribed period despite all possible efforts being made by the assessing authorities, and in order to enable the assessing authorities, and to complete such proceedings on merits, it is essential that the time limit prescribed for the completion of such proceedings is extended :

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 30th June 2016 the period for completion of every such assessment proceeding under the said Acts in respect of every dealer, which is pending before the Deputy Commissioners of Commercial Tax, Assistant Commissioners of Commercial Tax, Commercial Tax Officers and Assistant Commercial Tax Officers, and not completed by 3 1st December 2015.

By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI , Special Secretary.

~~-10-36/ 2015/ cf1cfi/ 'QTT.1. - 3rn'lftll~ ~ (~) if.:rm~ 3m'lft•I~ ~wm:@<R~, 2005 (~ 2 ~2005) c#?lum 15-,s1c#?l~-um (l)i~ (2) it~RflkFirr~ ~~ ~-10/ 55/ 2013 /cf1cfi/ 'QTT.I (74) , ~ 27-12-2013 it ~moif, ~sfi. t if, "No. F-10-33/55/2013/CT/V(74)" cf>l, "No. F- 10-55/20 I 3/CT/Y(74)" ~ ~- No. F-10-36/20 15/CT/V. - In English version of the Notification No. F-10-55/20 l3/CT/V(74), dated 27th December, 2013 issued under clause (ii) of sub-section ( I) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), as published in Chbattisgarh Gazette (Extra Ordinary), in line I, "No. F-10-33/55/20 13/CT/ V (74)", shall be read as "No. F-10-55/20 13/CT/V (74)."

3mlft•I~ it~ it -,rn ~ t'fm ~ ,~:/11:!ft i,:, ~-Qt, fsiinit, ~ ~ - '~11TR i~;gjcfiW<ni .flTG ~ ( ~ ;gjcfi Woe ) i ~ ~ ~-~ ;:fi_2-22-mdlw1¢ 1NR I 38 fu. #. ~. ~ 30-05-2001."

( arnTlf 1(0 I) ~ ~ !.lcfil~ld ~~ "gd)-i:M~/~/ 09 /2013-2015."

~488] ~ .~.~3~2015-~11.~1937 cl I fu I ~cfi ~ fcrnPT ~. ~mr-r . .fm~ -l<ll~.~30~2015 ~~-to-37 /20 15/cffcf,/r:fr-q (65). - 0dlti,1¢~~cg~. 2005 (~ 2~2005)-t'I~ 15-,sJ-t'\ ~-~(l)i~(m>&m~~q;)~itc'l@~,m<:rm<rn:,~.~~~~iffili(2>it.:i~,R1Ptfcfacl.l,q1f<m icflT"inl, ffili (3) it.:i~1R1PtFcfa qlifim, ffili (4) it<1~.11R1Ptfcfa ~ ~'C!c:i 0dlti•,~~~cgf.n:n:i, 2006i~ #, ~ ~iffili (5) it~~nm~i ~n~ti'R~~. w~~t ~~:- ~- sf>.

( 1)

(2) 0dlw1¢~~~ cg~. 2005 (sf>. 2 ~ 2005) ~ ~-2 i 'lWr-3 i ~ 5 it .:i~1RIPt~e ~ cfiT ~ ffi q'fR ~<nl ~.

~ ~ ~ ~ ~ ~ ~ fusf><I ~ ~- 1 ~#cfil:l l

(3) 2011-12, 2012-13, 2013-14 ~ 2014-15 ~ 21 -t'\ ~-~ (2) i ~ (lfcfi), (m> ~ ('ffi-f) nm f.n:n:i 20(2)(<fi) 975

(5) ;;:fol ffili ( 2) lI ~ ~ . ~ cg ~nmoillra~~~i ~~ 0dlw1~~~cg~, 2005 -t'\ ~ 19-t't~-~ (1) ~ ~ (,sJ) i JITqm.rf ~ ~ ~ m-;q-1 8 it ~~~ qq 2011-12 ~ ~ 15-11-2015 ~. ~ q'q2012-13~~ 15-12-2015 ~ .

~q'q2013-14~~ 31-01 -2016 ~ nm ~ qt:f 2014-15 ~ ~ 31-03-2016~~cgzjyl 976 ( 1)

(2) gca1fl•I¢~~ <R~. 2005 (so. 2 ~ 2005) cffl ~-2 i m.1-3 i ~ 5 -it ~ ~ cfiT ~ ~ c:m;I ~<fil~.

gd)'(-1•1¢~~ <R~.2005i ~~o1l"TQRT, ~~~ "¥' ~ ~ ~- 1 ~#cfi;l't gd)'(-lll¢~~ cR 31fc.lf.n:rn, 2005 (so. 2 ~ 2005) cffl ~-2 i m.1-3 i~ 5 -it ti~1Rlf.l~e ~ cfiT ~ ~ c:m;I ~<fil~.

gd)'(-1•1¢~~ <R~.2005i ~~o1l"TQRT, ~~~ "¥' ~ ~ ~- 10~m~ ~t

(3) 2011-12, 2012-13, 2013-14 ~ 2014-15 ~ qisf 2011-12, 2012-13, 2013-14 ~ 2014-15

(4) um 19 cfiT "3'Q"-um ( 1) i ~ (1T) , um 21 cfiT "3'Q" - um ( 2) i ~(~). (~)~ (m-f), f.Rm 20(2)

(cfi) om um 41 cfiT "3'Q"-um ( 2 ) um 21 cfiT "3'Q"-tml (2) i ~(~). (~)~ (m-f) om f.Rm 20(2)(cfi)

(5) ~ ~ ( 2) °it ~ o1l"TQm, ~ cR ~om~ffinrl~~mi ~~ gd)'(-llJ¢~~<R~.2005 cfilum 19cfil"3'Q"-um (1) i~ ('&) i ~ i ~ ~ ~-18 °it ~~~cf!Sf 2011-12~ ~ 15-11-2015 ocfi, ~ cf!Sf 2012-13~~ 15-12-2015 ocfi, ~cf'Sf 2013-14 ~~ 31-01-2016 ocfi om ~ cflSf 2014-15 ~ ~ 31-03- 2016ocfi~ <R ~ t om ~ ~. 1961 cfiT um 44 cfi<Sfi~tim~~~ fttm cfiT m, c11fo1Gll<ti <R ~ i -w:l&l~ cR ~ t ~~(2)°it~o1l"TQRT, ~ cR ~om~Nf"<TT~~Ql.i~~ gdJfl•l¢~W<IB<R ~. 2005 cfilum 19cfil"3'Q"-um (1) i~ ('&) i mcrm.i'i i ~ ~ ~-1s -it ~~~ cflSf 2011-12 ~ ~ 15-11-2015 ocfi, ~ cflSf 2012-13 ~~ 15-1 2-2015 ocfi, ~qisf 2013-14~~ 31-01-2016 ocfi om ~ cflSf 2014-15 ~ ~ 31-03-2016ocfi~ <R ~ t om~~~<R f.Rrn, 2006 i f.Rrn 53 i "3'Q"-f.Rm ( 1) -it <-1 lQ I RI Pl ~e ~ - 5o-it~fttmcfil11@, c1 1fu1Gll<ti cR ~i-w:i&l~<R~t g-r,jflll¢ ~~ i-m:{#om ~ l~lllljfll<, ~. lft. ~. ~~- sfillTcn ~ -10-37 /2015/cfl<ti/'Cl'fq (65) . - 'ITT«'! i ~UR i ~ 348 i '&UG (3) i ~°it,~ fclm.r cfiT ~sfill'T<h~-10-37 / 2015/cfl<ti/'Cl'fq (65) , ~ 30-09-2015 cfiT ~~~imfu<t>R#~~fcl,m 'J{Tffi t g:Jlflll¢ ~~i-m:{#om ~l~lllljfll<, ~. lft. ~. ~~- 976 ( 1) Naya Raipur, the 30th September 2015 NOTIFICATION No. F-1 0-37/2015/CTN (65). - In exercise of the powers conferred by clause (ii) of sub-section (I) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government, hereby, exempts the class of dealers as specified in column (2) of the Schedule below, for the year as specified in column (3), from the provisions of the said Act and the Chhattisgarh Value Added Tax Rules, 2006 as specified in column (4), subject to the restrictions and conditions specified in column (5) of the said Schedule, namely:- S.No.

(I) ].

Class of dealers

(2) Registered dealer, whose annual turnover is less than Rs. I crore, except dealer, who deals in goods as specified in S. No. 5 of Part Ill ofSchedule 11 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005) Registered dealer, under the Chhatt isgarh Value Added Tax Act, 2005 whose annual turnover is less than Rs. 10 crore, except dealer, who deals in goods specified in S. No. 5 of Part III ofSchedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005) Registered dealer, under the Chhattisgarh Value Added Tax Act, 2005 Year

(3) Financial Years 201 1-12, 2012-13, 2013-14 and 2014-15 Financial Years 2011-12, 2012-13, 2013-14 and 2014-15 Financial Years 201 1-12, 2012-13, 201 3-14

SCHEDULE Section/ru le from which exemption granted

(4) Clauses (i), (ii) and (iii) of sub-section (2) of Section 21 and rule20(2)(a) Clauses (c) of sub-section ( 1) of Section 19, clauses (i), (ii) and (iii) of sub-section (2) of Section 21, rule 20(2)(a) and sub-section (2) of Section 4 1 Clauses (i), (ii) and (iii) of sub-section (2) of Section 21 and rule 20(2)(a) Restrictions and conditions

(5) When the dealer specified in column (2), after payment of due tax amount with interest, if any, fi les a statement online in Form-18 prescribed as per the provisons of clause (b) of sub-section ( I) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the Financial Year 2011-12 up to 15-11 -2015, for the Financial Year2012-1 3 upto 15-12-2015, for the Financial Year 2013-14 up to 31-1 -2016 and for the Financial Year2014-15 up to 31 -3-2016.

When the dealer specified in column (2), after payment of due tax amount with interest, if any, fi les a statement online in Fonn-18 prescribed as per the provisons of clause (b) of sub-section ( I) of Section 19 of the Chbattisgarh Value Added Tax Act, 2005 for the Financial Year 20 11 - 12 up to 15- 11 -2015, for the Financial Year2012-13 up to 15-12-2015, for the Financial Year 2013- I 4 up to 31-1-2016 and for the Financial Year 2014-15 up to 3 1-3-2016, shall furnish a copy of audit report, as required under Section 44AB of the Income Tax Act, 1961 , before the Commercial Tax Officer.

When the dealer specified in column (2), after payment of due tax amount with interest, if any, fi les a statement online in Form- 18 prescribed as per the provisons of 976 (2) (I) (2) whose annual turnover is Rs. 10 crore or more, except dealer, who deals in goods as specified in S. No. 5 of Part lil ofSchedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005)

(3) and 2014-15

(4) (5) clause (b) of sub-section (I) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the Financial Year 20 11-1 2 up to 15-11-2015, for the Financial Year2012-13 upto 15-12-2015, for the Financial Year 2013-14 up to 31-1-2016 and for the Financial Year 2014-15 up to 3 1-3-2016, shall furnish a copy of audit report in Form-50 as specified 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, A. P. TRIPATHI , Special Secretary.

sfilIT<fi~-10-37 /2015/qfcf,/qrq (66).- 0dlw1~ ~~<ITT:~. 2005 (sfilIT<fi HR.,_2005)~trnl 15-.:sf~ "3Q-trnl ( 1) ~ "ciG (<n) wu ~ ~rfc@,:ihit~ ii~~. Usl<.rmcfiR, ~ . ~ ~ ~ ~~ ~ ( 1) ii <i~ 1RlPtfcfe. f.tmit ~-3lti'R ~ o!.lcm1 RI 41 <t>l ~ ~~ 'lTTffi: fcrcROnr~ff<fif.t~ ~ ~l~R<F>«ft i (fm~ ( 2) ii~ ~(fm~~ ~U!ti'R~~. ~qt;f 2011-12, 2012-13, 2013-14 ~ 2014-15~~~: 15-11-2015, 15-12-2015, 31-1-2016~ 31-3- 2016 ~~mt~~:- ~ ~-1' ~ ~ :- (<fi) ~-1 ii~lll"Rm ~wu ~~ll'TR, m (.:sf) ~ - 2 ~ ~-3 ~~I~ 2 ii~ll'TR, <TT (1f) ~~~~~ ~ 0dlw1~ ( T~ ii~ m fcrsf><nhi-.i"ft@ ~.

g:Jl~-1'1~~~~.fllt~(fms$l l~'<lljftl( T!. 1ft. ~. ~ ~- 976 (2) (I) (2) whose annual turnover is Rs. 10 crore or more, except dealer, who deals in goods as specified in S. No. 5 of Part lil ofSchedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005)

(3) and 2014-15

By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI , Special Secretary.

g:Jl~-1'1~~~~.fllt~(fms$l l~'<lljftl( T!. 1ft. ~. ~ ~- 976 (3) ~ 'Q"Cn-10-37/2015/cffcli/~ (66). - ~~ ~tTR~ ~ 348 ~~ (3) ~ ~ii. ~fcnwr-tt ~ ~ "Q"Cn-10-37/201 s /cffcli /~ ( 66). ~ 30-09-201 s <fir ~ ~ ~ ~ mftr<firn) ~ ~ ~ ~t i§·rtr=t1•l~~~~~~c'lm-6ll~!/llj,fll<, ~-qr-~.~~- Nay a Raipur, the 30th September 2015 NOTfFJCATION No. F-10-37/20 15/CTN (66). - 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 of2005), the State Government, hereby, exempts registered dealers from furnishing statement within the stipulated period under the rules as specified in column (1) of the Schedule below and extends subject to restrictions and conditions specified in column (2) for the Financial Year 2011-12, 2012-13, 2013-14 and 2014-15 upto 15-11-2015, 15-12-2015, 31 -1-2016 and 31-3-2016 respectively, namely:- Rule from which exemption is granted

(1) Part-C ofForm-1 8 as specified in rule 20(2)(b)

SCHEDULE Restrictions and conditions

(2) When the information of Part-C is related with purchase or sale within the state of Chhattisgarh of:-

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

(b) Goods specified in S. No. I and 2 of Part III of Schedule II , or

By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHl, Special Secretary.

·~ ~ <fi ~ ~ Wfi<fi ;p1q ~(w.IT ~~)<fi ~ ~ ~-~ sift.2-22-m:fl-@¢ 'Nie / 38 fu. ~- ~' ~ 30-05-2001."

(~rt..11(01) Jllfttcfil( ~ !.lcfil~ld ~~ ' '%fl~lll¢/~/09/2013-2015."

~525] ~. ~. ~ 5 ~ 2015 -~ 14, ~ 1937 cl I fu I f~-F-h ~ fcnwr ~. ~lf<:R, ~~ ';f<:il~,~5~2015 ~~-10-35/2015/~/'Qrq (67). -0dl'8•1¢~~~~. 2005 (sfi. 2 ~2005)1h:m:~cfil Pt1-1RlRsla i:rn-;q, ~~mctm:, ~~<filURT 1Scfi<'fil7311-URT (1)&:m~~cfilw:n-Tit~~. ~~~ t, ~ URT<'fil7311-URT (2) &:RT~~~~.~~~. ~fcl; ~m:rrPc@~<'fil~t, <'fil~<fi~ ~~~~to~~~~~tfcl;~JITTc;QlR~~;);~ifwmR<fil'd'Tfusr~mo~ <fi ~;);~~~~- ~ ~ m ~.sit~ JITTc;Q;); ~ it fcl;m ~ ~ ~ ~ ~ ~ ~ ~. c11fu1~cf> ~ fcoo.T, 0dl'8•,¢~. <fi~nfillNilR{ 2-47, ~llq.f. ~. ';f<:IT~<fi~itcf>,(lfcl41<1 ~it~m. lR 0dl'8•1¢ :irm-r&:m~ ~~- 1049 0ci1'8•1¢~~~-m:f~o~3ll~:/llj@., ~--.:ft.~.~~- 1050 ~~.~5~2015 ~~-10-35/2015/cflcfi/~ (67).-mttr~°fifcrc.lA~ ~ 348~~ (3) ~ ~ii, ~fcn.wlcfa ~ ~~ 10-35/2015/cflcfi/~ (67), ~ 5-ll-2015cfil ~~~~mf<f<fiRit~~fcfim~t gd),Hlli;; ~ ~~-;i-mit('{m ~l~!/11::Jfil( ~- QT. mrat, ~~- Naya Raipur, the 5th November 20 15 NOTIFICATION , No. F-10-35/20 15/CTN(67). -The following draft offurther amendment in the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), which the State Government proposes to make in exercise of the powers conferred by sub-section (I) of Section 15A of the said Act, is hereby, published as required by sub-section (2) of said Section 15A, for the infonnation of all persons I ikely to be affected thereby and notice is hereby given that the said draft shal I be taken into consideration after the expiry of seven days from the date of publication of this notification in the Official Gazette.

Any objection or suggestion regarding the said draft received from any person, before the specified period during office hours by the office of the Special Secretary, Department of Commercial Tax, Government ofChhattisgarh, Room No. S 2-47, Mahanadi Bhawan, Mantralaya, Naya Raipur shall be considered by the Government ofChhattisgarh.

DRAFT AMENDMENT In the Schedule of the said Act,- (!) In column (3) of serial number 7 of Part III of Schedu le 11, for the figure "7", the figure "8.5" shall be substituted. '

(2) This notification shall be effective from I st December, 2015.

By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary.

'~~*3Rf1@6lcfi~* ~ ~ ( ~ 6'cfi ~ ) * ~ ~ ~ -~ ~-2-22-0ffl-€Mi;

'Nfc / 38 ftf. ~- fit.nt. mT<fi 30-05-2001."

(~~ll41(01) Sllftlcfil( ~ !.lcfil~ld ~~ "0d'ltl•l<t/°¥/ 09 / 2013-2015."

~539) ~ . ~ . mT<fi 1 ~ 2015-~ 10, ~ 1937 c11fo,~cfi ~ fu'm1r ~.~llcR.~~ -ml~, mT<fi 30~ 2015 . ~~-10-35/2015/cfJcfi/~ (68). -0dl'tl•l<t~~~ ~. 2005 (~ 2 ~2005)c#;r um 15cfi <fiT 'JQ-URr ( 1) ilm~ ~<tilJl<Till 11 ~ ~ ~r~nwrn, ~. "3cRf ~ c#;r ~-~* m-r-3 ii f.t'"1R:i Rskl '3fR ~~t. m1"3cRf~URT 15cfic#;J"JQ-URT (2)ilm~~<R)~~jf~fcf;m~~t. &~:-

(2) ~~ 1 ~. 2015~JmKflwrr.

{§ffl'tl•l<t ~~*•ITTHtom ~,~~llj'tlR, ~. lft. ~. fcroq~- 1077 1078 ~~-10-35/ 2015/ cilcfi/ "Q'TT.1(68).-~~~~~348~~(3)~~-if.~fum.r~~ ~ ~ - 10- 35/ 2015 / cilcfi / ~ ( 68), ~ 30-11-20 I 5 cfiJ ~ ~T<HT~qTR ~ WclcnTHl "(fclc{ifflnlq'iT~ f<tm ~ t i§ml<H•I~ ~ ~ ~ ·•mnh1m ~ ,~l/11:!fll( ~--q\_ mtit, ~ ~ - Naya Raipur, the 30th November 2015 NOTIFICATION No. F- 10-35/20 I 5/CT/V(68) - In exerc ise of the powers conferred by sub-section ( I) of Section 15A of the Chhattisgarh Value Added Tax Act. 2005 (No. 2 of 2005). the State Government. hereby, makes the following further amendment in part-Ill of Schedule-II of the said Act. the same having been previously published as required by sub-section (2) of Section 15A of the said Act. namely:- AMENDMENT In the Schedule of the said Act,- ( I) In column (3) of serial number 7 of Part 111 of Schedule 11. for the figure "7". the figure "8.5" shall be substi tuted.

(2) This notification shall be effective from I st December.20 15.

By order and in the name of the Governor ofChhattisgarh.

A. P. TRJPATHI. Special Secretary.

-~ ~ -~ 3Rl1@ ~ ~~ ~ ~ < f.r-n G1cfi WR > ~ ~ ~ ~ -~ ~ .2-22-@dl<tM~ ~ I 38 fu. it. ~. mitfi 30-05-2001."

(at;a Ill 1(01) J:f lfttcfil( ~ !rlcfil~kt ~~ "mJh:M~/~/09/2013-2015."

~575] ~. ~. mTcfi 23 ~ 2015-~ 2, ~ 1937 c11fo1Q:.icfi ~ fum ~.~~.-fm~ . ~~-10/46/2015/cmi/qr.:.J(69).-@~·fl.a•I~ 1Wf~~~. 2005 (~2~200S)cfiTURT 15-(slcfil '3QtmT (1) ~ -m (~) &Rlmffif ~f~:r~:ihfilw:wt ih;i-@ ~ '{l~HWffl, ~ . ~ ~ 1!f ~ ~ ~ ( 1) if~ f.rmn it, ~ (2) it~f.r.f~.r-rnm~~ ~'aj{~~qlif 2012-13 ~~micfi 31-12-201s ~~-~·~r-r~t &~:- ~ 20 ( 2) (~) ~ 3ltft.f ~ 1ffic;Q-18ctilm.T-.-r (<fi) ~-1 if ~lffi1' m ~iti-tl-il-11 &RT~ lffi1', m (<9) ~-2~mil-3~~ l ~ 2if~l!Tc1'.

m (.-r) ~ Wffl1Wf tR~.

it. odl.a•1~ (~if~ mfcrsrnit~ lnodl.a•1~ 4i ~ ~ -m:r it om ~l~:/llj'tll<, ~. lft. mrtt, mlt>J~.

1149 1150 .f<TT~, ~ 22 ~ 2015 ~~-l0/ 46 / 20l5/ cffi; / '!l@(69).- 'l~ffif~ma°~~~ 348~~ (3)~~if, ~fcnwr<i,-~~-i:Jiil ~~- to/ 46 / 2015 /cm;/'!l@ ( 69), ~ 22- 12-2015 <fi1 ~ ~ ~ ~ ~ # ~ "WfilfiRditm ~ l em1w1~~~~.m;r#om~1~~11:!'tll<, l!.1fi. ~. ~maa.

Naya Raipur, the 22nd December, 20 15 NOTIFICATION No. F- 10/46/20 I 5/CT/V(69).- In exercise of the powers conferred by c lause ( ii) of sub-section ( I) of Section 15-8 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005). the State Government. hereby, exempts from the rules as specified in column (I) of the Schedule below, subject to the restrictions and conditions specified in column (2) for the financial year 2012-13 up to 31 - 12-20 15. namely :- Rule from which exemption is granted (I) Part-C of Forrn- 18 prescribed under rule 20 (2) (b)

SCHEDULE Restrictions and conditions

(2) 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. l & 2 of part-Ill of Schedule-ll, or

By order and in the name of the Governor of Chhattisgarh.

A. P. TRlPATHI, Special Secretary.

1150 (I) ;ml~, ~ 22 ~ 2015 ~~- 10/46 / 2015/ crrq;/qi:a (70).- m~fift•I~ ~~cfucg~. 2005 (~ 2~)005)cf;Tum 1S-'1fcf;T ~cml (I)~ m: C~) &RT~ W@mqil ·witwihrr~ ~ u~nRcm, ~ . ~<ft~~~ <fi'rc;rn ( 2) if~ o!.1141f<m :);

qll <nl, ~ ( 3) if~ qq ~ m, ~ ( 4) if <I e_i I fcc f.t fe:e ~ ~ WcmR '([cl f.r:rn'i ~ fsntl I iql.H ~ ~ ~ <fi'rc;rn ( 5) if ~~om~~~~~ -W:J1GR<fi«fii, ~~:- ~ - 6Ql41f{i.il ~ q1t so.

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2. 3:Jlft•I~ ~ ~ ~ ~ . 2005 cf;T ~-2 ~ 'lWl-3 ~ ~ 5 ii mufu~ii~cfif.l zj ~<nl~. ~ ~ ~ ~ ~ .

~~~'¥'~ ~~- IO~~~t

3. 3iilft•I~ ~ ~ ~ ~ . 2005 cf;T ~-2 ~ 'lWl - 3 t ~ 5 if ~~if~cfif.l zj ~<nl~. ~ ~ ~~ ~ .

~~~~~ ~~. to~m~ -~ t

(3) 2012-13 2012 - 13 2012-13 um 21 cf;T ~

(2)~-m(~). (~) ~(~)om f.lm:r 20 (2) (qi) um 19 cf;T ~ <1) i m <11) . um 21 cf;T ~ (2) t m <~). (q1) ~ (~) "Rm f.lm:r 20 (2) (q;) om um 41 <fil ~

(2) um 21 <fil ~ <2) i m ,~).

(q1) ~(~)"Rm f.lm:r 20 (2) (q;)

(5) ~ ~ ( 2) ii fcrf.#e «TTClm ~ ' ~ ~ om <i!fl;jf ~ cm ~. ~ ~ ~ 3dlft•I~ 'W-1 ~cfu cg~. 2005 cf;T um 19 cf;T ~ (I) t m: ('1l) ii f.rcrlfra mffl-18 ii ~ fcmuT -q;;r ~ ~ 31-12- 2015 ilq, ~~zjit ·~ <fi'fc;rn (2) .). ~ ~ ~ ~ ~ "Rm ~ ~ cm ~. qi ~~ 3i'efiftl l~ ~ ~ ~~. 2005 cf;T um 19 cf;T ~ ( 1) t m ('1l) if f.rcrlfra mffl-18 if ~ fcmuT -q;;r ~ 31 -12-2015ilq,i'fm ;mu-~ ~ . 1961 cf;T um 4~ qi ~ ~ ~ ftrAf cf;T ~ ,,ufo1Rcu<ti ~ ~ ~ Wl&1 ~cgzjit ~<fifc;rn (2)~"'~ ~ ~ ~ ~ "Rm ~ ~ cm ~. ~ ~ ~ i§i'cllftll~ ~ OO'cfu~~. 2005 cf;T um 19 cf;T ~ ,o i m ('1f) if f.rcrlfra mffl-18 if ~ fcmuT -q;;r ~ 31 - 12-2015 ilq, om U .11. ~~ ~ f.lm:r, 2006 ~ f.lm:r 5 3 ~ ~ -f.l<m ( I) ii ~ mffl-5 0 if ~ ITTR cl I fol falifi ~ 3lmffitml&1~ ~zjit 3mlft•I~ t ~ t 'fm ~ om -.jj,~~11:!,ftl<, l?. -cft. ~' faitinlf~rcl.

1150 (2) ~1?Q',-I0 / 46 / 2015 / <TT<fi /qr-q (70) .-'lffi:d'~ma"~~~ 348~~ (3)~~ii, ~fcnrri,--J;'j~ ~ 1?Q',-10/ 46/ 2015 / cITcfi /qr-q (70) , ~ 22-12-2015 cnT ~ ~« { l-:il<lQli-1 ~mfucrn:ft~WfiITT@ Ffi'm~i.

3iffifill~ ~ ~ ~ .fm "fl ({W 3ll~W::!,'tll<, ~-"Qt. mtit, ~~- Naya Raipur. the 22nd December.201 5 NOTIFICATION No. F- 10146/20 15/CT/V (70).- In exercise of the powers conferred by clause (ii) of sub-section ( I) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005). 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 colul'!ln

(5) of the said Schedule. namely :- :

No.

( I) I.

Class of dealers

(2) Registered dealer, whose annual turnover is less than Rs. I crore. except dealer who deals in goods specified in S. No. 5 of part-Ill of Schedule-II under the Chhauisgarh Value Added Tax Act. 2005.

Registered dealer under the Chhattisgarh Value Added Tax Act. 2005 whose annual turnover is less than Rs. I 0 crore. except dealer who deals in goods specified m S. No. 5 of part-Ill of Schedule-II.

Registered dealer under the Chhattisgarh Value Added Tax Act. 2005 whose annual

SCHEDULE Year

(3) Financial year 201 2-13 Financial year 2012-13 Financial year 201 2- 13 Section/Rule from which exemption granted

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

(2) of section 4 1 Clause (i), (i i) and (iii) of sub section (2) of Restrictions and conditions

(5) When the dealer specified in column (2) after payment of due tax amount with interest. if any.

files a statement online in Forni-18 prescribed m clause (b) of sub-section (I) of section 19 of the Chhattisgarh Value Added Tax Act.

2005 upto 3 1-12-20l 5.

When the dealer specified m column (2) after payment of due tax amount with interest. if any.

files a statement online in Forrn-18 prescribed in clause (b) of sub-section ( l) of section 19 of the C.G. Value Added Tax Act.

2005 up to 31-12-20 15 and furnishes a copy of audit report. as required under section 44AB of Income Tax Act. 1961 before the Commercial Tax Officer.

When the dealer specified m column (2) after payment of due tax amount with interest. if any.

( I) '· ,

(2) turnover is Rs. 1 0 crore or more, except dealer who deals in goods specified in S. No. 5 ofpart-111 ofSchedule-11.

(3) (4) section 2 I and rule 20 (2) (a) 1150 (3)

(5) files a statement on line in Form=-r8 prescribed in c lause (bl of sub-sect ion ( I) of section 19 of the C.G. Value Added Tax Act.

2005 up to 3 1- 12-2015 and furnishes 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. .

A. P. TRJ PATHI. Special Secreta~ .

474 (9) ~~-10-15/2015/c!T<fi/ qrq (28). -{faflflll¢ ~;,niclfcfu<n\ ~ . 2005 (~ Hr-{_2005)cfilURT 15-<li &RT J:rcra~q;'twwnl11ra~. ~mcfiR. ~ . ~sfimqi~-1 0/ 11 / 2013 / c!T<fi/-qt:q (16) , ~ 28-0J-2013 ~ 1-4-2015 cft Jn.ll<l~Rctctl ~ . f.U-11::!,fll< ~mi :- Oiffiflll¢ ~~~ -m:l~om~l~W::!,fl l{ , ~- 1ft. &cnit, ~ "ftfuq.

~~. ~ 31 l!Ta 2015 sfimqi~- 10-15/ 2015/ c!T<fi /qrq (28) . - 'Imo~~~~~ 348~~ (3) ~ii ~fum.ycft~ sfimqi~-1 0-1 5/ 2015/c!T<fi/qrq (28) , ~ 31-3-2015 <fiT ~ ~~~mf~~~~f~;rrr-,mn l od'lftll~ ~~~ -m:l~om~l~W::!,fll<, ~- 1ft. &cnit, ~ "ftfuq_ Naya Raipur, the 3 1st March 201 5 NOTIFICATION No. F- I 0- I 5/20 I 5/CT/V (28) .- In exerc ise of the powers conferred by Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005), the State Government hereby makes the following amendment in notification No. F-10-11/2013/CT/V(l 6) dated 28-03-2013, with effect from 1-4-2015 :- AMENDMENT In the Schedule to the said notification, in column (3), against serial No. 14, for the figure " I 4%" the figure "5%" shall be substituted.

By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary.

Subject-Chhattisgarh Value Added Tax Adhisuchna No 03-31-01.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 59-22.08.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 01-03.01.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 02-31.01.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 04-31-01.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 08-23.02.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 09-27.02.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 12-30.03.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 13-30.03.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 14-30.03.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 15-30.03.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 26-31.03.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 27-31.03.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 34-31.03.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 36-31.03.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 37-31.03.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 45-30.04.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 53-03.07.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 62-30.09.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 63-30.09.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 64-30.09.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 65-30.09.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 66-30.09.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 67-05.11.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 68-30.11.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 69-22.12.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 70-22.12.2015 Subject-Chhattisgarh Value Added Tax Adhisuchna No. No. 28-31.03.2015

Chhattisgarh Value Added Tax Act, 2005 (Adhisuchna Year 2015)

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