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

EPffi1tt 41<? :tlltt1, q I fi) I fw cb cffx fcrirrrr, '1'311&14, '161~cfl ~. ~ '<149,'< '7<TI' ~. ~.-jjcp 27.2.2016 ~ ~-10-03/2015/cfTcf) /"QTil (12) - lR-dlflJlep ~ ~ crR" ~. 2005 (-w. 2 "fl<-{ 2005) ~ t1Rf 11 IDxT ~ ~1fc1-t-g~'j cf;l" >i<TrT it ~ ~. ~ fl-<¢1'<, qaq_§l-TRR~ fcnm \Jfnl, 3l~ :- "(~) f1Slll¢ cltiut~llcp cpx ~ - ~ ~ ~ cffl" ~ xrfu ~/m~~xlftrcicp (q1) cltfal~llcp cfR" ~ - qff ~ ~ cJft" ~ ~ ~/<TI ~ ~mc'fcp (~) f1Slll¢ ~· - ~ cll1q1.fl cf) ~ it I" octftt1.i14 ~ -<1~41<."I c5 .:fll=r ~ ~~. -vlfT~· (~_-q'\_8tq1ei) __ _ ~~ .-r"llT ~. ~.-jjcp 27.2.2016 ~ ~-10-03/2016/cfTcf)/"QTil- 1TTffl cfi ~ cfi ~jv'&G 348 cf) m (3) cfi Gljfl-<01 it, ~ fcl,wr cJft" ~ ~ ~-10-03/2016/ qJcp /i:rtr:f (12) ~,-Jjcp 27.2.2016 cpl ~ ~. \((\Yljqf(>'j cf) ~ ~. ~ IDxT l,lcpj~,a ~ \JTTfil ~ I Government of Chhattisgarh Commercial Tax Department, Mantralaya, Mahanadi Bhavan, New Raipur NOTIFICATION New Raipur, Dated 27-2-2016 No. F-10-03/2016/CT/V (12) - In exercise of the powers conferred by Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005), the State Government, hereby, makes the following further amendment in the Chhattisgarh Value Added Tax Rules, 2006 with effect from 1st March, 2016, namely:- AMENDMENT In the said rules,- For entries in column (4) of serial number 4 of Table in rule 55, the following shall be substituted, namely :- "(i) Assistant Commercial Tax Officer - upto a turnover and/or aggregate of purchase price of Rs. One crore

(ii)· Commercial Tax Officer - upto a turnover and/or aggregate of purchase price of Rs. Ten crore

(iii) Assistant Commissioner - in respect of every dealer." By order and in the name of the . Governor of Chhattisgarh, ~~- (A. P. Tripathi) Special Secretary 9ctfl-ti41 ~ l1T'tR C. • q1fi)1~<f> ~ ~ Ji:,m:.i~. '161-=t<ft 1l<A, ....,-m ~ ~R:lw-11 -Tm~. ~ : 08 / 3 J ?-016 ~ ~-10/08/2016/qJcp/~ ( 15 )-@roltl 31(p ~ ~ cpx ~. 2005 (~ 2 ~ 2005) ~ ~ 15-~ ~ ~ (1) cfi ~ (GT) IDxT ~ ~1f<hi~1 cnl" ~ if "Rm ~ ~ ~'<cf>I'< ~ IDxl. ~ cfi ~ ~ cfi ~ (2) if fclPl~tc c4141R~, cfi cTTf cnl", cnTWl (3) if fclPl~te ~ cfi ~. cnTWl (4) if 'lf~lfclPl~tc ~ cfi ~ ~ ~ cfi fw41~4-1 ~ ~ cfi cnlWl (5) if fclPl~te ~ c=re.rr m cfi ~ ~ ~ w ~ ~ t. 3le.TTq :- ~

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30.04.2016 'ffef>, fclro')~ <flf 2014-15 mj ~ 30.06.2016 (fcp~cJR~t~ actfltt•lq; ~ ~ cJR ~. 2006 ct, ~ 53 ct, '3ll-~ (1) 1l <le.Tl ~Ptfc!te ~-50 1l 3Tlfu ~ '1ft ~ q1fu1f{T~qj cJR ~ ct; 'fl'lllff <ITT'lTT I actfttt•l<t, cf) xl\T~41<'1 ct; ~ ~ <!'TT ;r;1.,~~~ . (11.ll\. ~ fclm'~ ~~-~:oz) 3/20} 6 ~ ~-10/og/201s/q1cp/~- ~ct>~ ct>~ 348 ct>~ (3) ct> ~jttxo1 11, ~ ~ "$) ~ ~ ~-10/O3/2016/q[cp/~( /§ ). ~,g/3/Zo/tcl)T ~ 3ljcTTG xl\T~41<'1 ct,~~. ~ &RT !.lef>l~la ~ ~ t1 Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: og/3 }20/6 No. F-l0/og /2016/CT/V (/5 )-In exercise of the powers conferred by clause (ii) of sub-section ( 1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, exempts the class of dealers as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the said Act and 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.

(1)

SCHEDULE Class of dealers Year

(2) (3) Registered dealer, Financia whose annual turnover I year is less than Rs. l crore, 2013-14, who deals in goods as 2014-15 specified in S.No. 5 of Part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) Registered dealer under Financial the Chhattisgarh Value year Added Tax Act, 2005 2013-14, whose annual turnover 2014-15 1s less than Rs. 10 crore, except dealer, who deals m goods specified in S.No. 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). Section/Rule from which exemption granted

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

(2) of section 21 and rule 20(2)(a) Clauses (c) of sub-section ( l) 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, files a statement online in Form- 18 prescribed as per the provisions of clause (b) of sub section ( l) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 up to 30-04-2016, for the financial year 2014-15 up to 30-06-2016. When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provisions of clause (b) of sub section( 1) of Section 19 of The Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 up to 30-04-2016, for the financial year 2014-15 up to 30-06-2016, shall furnish a copy of audit report, as required under Section 44AB of the Income Tax Act, 1961 before the Commercial Tax Officer.

3. Registered dealer Financial under the Chhattisgarh year Value Added Tax Act, 2013-14, 2005 whose annual 2014-15 turnover is Rs. I 0 crore or more, except dealer, who deals in goods specified in S.No. 5 of part Ill of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). -2- Clauses (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, files a statement online in Form-I 8 prescribed as per the provisions of clause (b) of sub-section (I) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 up to 30-04-2016, for the financial year 2014-15 up to 30-06- 2016, shall furnish a copy of audit report in From-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 GovemJr Chhattisgarh, ~ (A.P. Tripathi) Special Secretary 9 ~ ff' 14 :111-<·Ft qlt,,l~cf> ~ ~'ff 141 '1-:511C'I~, '16M<fl 1l<A, ~ '<l~!i'< ~~-~: 08/3/7-c/6 ~ ~-10/08' /2016/mct>/'Qfq ( }/,) - 8ctflfPl4 ~ ~ cf>x ~- 2005 (~ 2 "fPl 200s) ~ am 1s-~ ~ ~ (1) cf> m (m) G1xT ~ ~,fcffi~~ q;) ~ ~ ma ~ ~ ~. ~ Glxl. ~ cfr 7ft ~ cf> ~ (1) ~ ~Pi~te ~ ~- cfiTWf (2) ~ ~~~te ~ ~ mn cf> ~ m ~ ~ qlf 2013-14 cf> ~ ~ 30.04.2016 ([cf> ~ 2014-15 cf> ~ ~ 30.06.2016 ([cf> ~ ~ ~ t 3liITT! :-

(1) 20(2)(~) ~ fcrimf ~-18 <ITT 1WT-1T

(2)

(cll) ~-1 -q f4~~te lffi-f m ~ GlxT cf>-< jcffi lffi-f. m (~) ~-2 cf> 1WT-3 cf> -1-ljw&licf> 1 ~ 2 ~ f4 Pl Rte lffi-f. m

(11) ~ ~ ~ ~ GCTTt. cf> tfrci~fl'l4 ~ ~ ~ m ~~~ml ~~-~: 03/-:)/2-o,t ~ ~-10/ b~/2016/mct>/'Qfq- mxTI cf>~ cf>~ 348 cf>~ (3) cf> ~ ~- ~ ~ ~ ~..........-.,~~~. ~-10/ 08 /2016/mct>/'Qfq(, 6 ), ~~3/2..,16 q>T ~ 3ljcTTG '<l"<l41C'l cf>~~. ~ GlxT Qcf>l~l<1 ~ \ifTffi ti Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated : o g /:; )-:),a I 6 No. F-10/ 6 i /2016/CT/V ( / 6 ) - 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, subject to the restrictions and conditions specified in column (2) for the financial year 2013-14 up to 30-04-2016 and financial year 2014-15 up to 30-06-2016, namely :- Rule from which exemption is granted (I) Part-C ofForm-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. 1 & 2 of part-III of Schedule-II, or ( c) Medicine at maximum retail price. By order and in the name of the Governor of Chhattisgarh, -AT~ (A.P. Tripathi) Special Secretary sctnt1~1c;; m q1[Tl1~l1cf> "cf>x ~ tj-,11(·,fll, 'i61-=tcl'1 ~. ~ '<lll9,'< ~ftt'-1--11 -;:mr ~. ~: 2 2--} 3) 2o/t ~ ~-10- J'2/2016/cflcp/1:ftq ( /__9 ) - ern"1~Pl<t, ~ ~ cfR" ~. 2005 (~ 2 ~ 2005) c#l" mxr 15-xsr c#l" '3""Cl-mxr (1) * m (Gl) ~. ~ ~1f4-<·P-l'i q)l" ~if~~~ flxcf>lx, C!cic{&lxl, Pll--.-l~Rsla ~ ~%, 31~ :- '

1. ~ ~ ~-10-78/2014/cflcp /1:ftq (86), ~.-fief> 31.12.2014 if 3lcP, ~ ~ m- "31 +ITTT, 2016" * x~ ~ 3lcP, ~ ~ m- "31 ~. 2016" ~~ ~ ~ I

2. ~ ~ ~-10-36/2015/cflcp /1:ftq (64), ~.-fief> 30.09.2015 if 3fcp ~ ~ "30 '3ff 2016" * x~ ~ 3fcp ~ ~ "31 3PTTff 2016" mfR~TTn<ll~I '&rniflJl<t, * xl\Tll4lc1 * -.=rr:r xf TI~~, --4~~ (~.-cfr. f3!q1dl) ~~ .=n:rr ~, ~.-fief> : 2--i--13) 2 oJ £ ~ ~-10-12 .. .;2016/cflcp /1:frq- 'BR"ci" * ~ * ~1m~ 348 * ~

(3) * ~jflxUI if, ~ ~ c#l" ~ ~ ~-10-/ l_/2016/qfcfj/1:frq ( I J ), ~.-fief> 2.2-l'J}J£ cITT ~ ~ xl\J"ll4lc1 * ~ xf; C!cic{&lxl ~cf>l~lci fclxrr vTTfil t I . '&rnlfl JI ct, * xl\J"ll q I c1 * -.=rr:r xf TI~ ~l~~lljfllx, -4T~ (~.-cfr. f3!q1di) ~~ / Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahana di Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated : 2 2-} 5) 2<>/ t No. F-10- / 2__/2016/CT/V ( ) Cj ) - In exercise of the powers conferred by clause (ii) of sub-section (1) or' section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following amendment, namely :- . AMENDMENT

1. In notification no. F-10/78/2014/CT/V (86), dated 31.12.2014, for the figures, word and symbol "31st March, 2016", the figures, word and symbol "31st May, 2016" shall be substituted.

2. In notification no. F-10-36/2015/CT/V (64), dated 30.09.2015, for the figures and word "30th June 2016", the figures and word "31 st August 2016" shall be substituted. By order and in the name of the Governor of Chhattisgarh, A~tf1-·~ (A.P. Tripathi) Special Secretary ·~ {ffic it; ~ ~ ~it; ~~(~~~)if;~ ~ ~- sfiJIT<fi ii\.2-22-0.JlftJI~ 1liic I 38 fu. ~- firari, ~ 30-05-2001." ( ~tt ill 1(01) Milt.icifii( ~ Slcifil~d sfiJIT<fi 1 3 9 ] ~.~.~6~2016-~ 17,~1938 cJ I fa I fv-;q cf> 'PX fclwT tj,;;llC'lll, '-H51-iGl ~ . . ~ ~ ~ ~, ~ 31 1'frcl 2016 ¢il.T.l~ "ft /-:,rt// ,, 0m fl•l~tS' 09 2013-2015. ~ ~-10-17 /2016/qlq) /-qfq (26). - \:PC'd"lfi•I~ ~ ~ cfR" ~. 2005 (:w. 2 ~ 2005) ctr 'clRT 15-~ ctr '31l-'clRT (1) G'RT >!Gm ~ q51 J;J<TT1T -q ~ ~. ~ ~. ~di:i_Gl-<I, ~ <fr ~ ~ ct ~ (2) "If fc)Pt~tc l'fR1" ct cT-.f cm, ~ (3) "If fc)Pt~tc ffl "den, ~

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10. ClR ~ (cinR ~) ~ :, ~ i;fc!5R ~ <ITT ctr ~ - ~5%!0~ \Jrnlfl •iit, ·<i, Xl"l1Ylc1 c5 rfTl'! ~ Tim Jll~~lljflix, ~- 1ft. ~. fuffi ~ - -fm ~-~ 31 l'ffiT 2016 ~ ~ - 10- 17 ; 2015 / q1q5 /-qf-q.(26) - ~ c5 ~ ~ 3T¥R 348 c5 m (3) c5 ~ if, ~ fcriWT ~ -~ ~ 'C[CP- 10- 17 /2016/q[q) /qfcf (26) ~ 31-03-2016 C{}f ~ ~ Xl\rl1Ylc1 ~ ~ ~- ~ac;_i;;lxl !N>l~la fcn<TT ulTITT ~ I \Jrnlfl• l it, ~ Xi\rl1Ylc1 ~ rfTl'! ~ Tim Jll~~lljfllx, ~- tft. ~. fuffi ~ - Naya Raipur, the 3 I st March 2016 NOTIFICATION 278 (I) No. F-10-17/2016/CT/V (26). - In exerc ise of the powers conferred by sub-section (I) of Section 15-8 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 1-4-2016 to 31-3-20 17, namely :- S. No. Class of Goods ( I ) (2) I. Bicycle and bicycle parts 2 . Mobile phone

3. Broom, pochha (mop), brush and wiper used for cleaning 4 . ldli and dosa batter 5 . Iron ore, iron ore pellet

6. Pig iron and sponge iron, as specified in category (i) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of I 956)

7. Ingot and bi !let, as specified in category (i i) of clause (iv) of Section 14 of the Central Sales Tax Act, I 956 (No. 74 of 1956)

8. Ferro-alloys

9. Ghee, paneer and khoa

10. Wire nail

SCHEDULE Extent of Exemption Restrictions and Conditions

(3) (4) Whole of tax - Partly, so as to reduce the rate of - tax to 5% Whole of tax - Whole of tax - Partly, so as to reduce the rate of - tax to 2% Partly, so as to reduce the rate of tax to 2% - Partly, so as to reduce the rate of tax to 2% - Partly, so as to reduce the rate of tax to 2% - Whole of tax When such goods are manufactured in the State of Chhattisgarh. Partly, so as to reduce the rate of - tax to 5% By order and in the name of the Governor ofChhattisgarh, A. P. TRIPATHI, Special Secretary. 278 (2) -;::i-m ~ , ~ 31 1TTtt 2016 ~ '[CP-10-17 /2016/qlq'i /"Qfcl(27). - '<Prn"ifPld ~ ~ <ITT ~ . 2005 (w. 2 ~ 2005) ctt ~ - 3 cfi ~jwiii<f> a cfi ~ (2) &RT "Qc;rn ~ "<f>1 ~ B ~ ~ . ~ "flm, qac;_tt1-:1, ~ ~ cfi 3RflTTf "1ffl ~ ~ cfi &RT <ITT cfi ~ ~ ~: tfc mi:a- ~ ~ fc)f1ii1°1 ll/cfi ~~~<ITT~~~ I 'iPrnlfP ld ct Xi\Tl!q l<:"1 cf) ;,Tl,~ Tim ~l~~l l jf11'<, l;!". lfr. f;rcmft, ~ ~ - -;:,-m ~ . ~ 31 1TTtt 2016 ~ '[CP-10-17 /2016/qlq'i /"Qfcl(27). - 'lITTTI cfi ~ cfi ~ 348 cfi ~ (3) cfi ~ it, ~ fcrTTiT ct'T ~ ~ '[CP-10-17 /2016/qlq'i /"Qfcl (27) ITTTcfi 31-03-2016 <f>T ~ ~ xl"l!qlC"l cfi ~ ~ qac;_ttl-l~ld ~ vITTTT ~ I 'iPrnlflll~ ct XJ\Yl!ql<:"1 cf) ;,Tl, ~ -a-m ~ l~~l ljfll-<, Naya Raipur, the 31st March 2016 NOTIFICATION l;!. lfr. f;rcmft, ~ ~ - No. F-10-17/2016/CT/V (27). - In exercise of powers conferred by column (2) of Serial Number 8 of Schedule-Ill of the Chhattisgarh Value Added Tax Act, 2005 (No, 2 of 2005), the State Government, hereby, notifies the goods used in/for the manufacture of goods, which are exempted in whole from payment of tax by any notification issued under the said Act. This notification shall come into effect from 1st April 20 I 6. By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary. · 278 (3) rJ<TT ~ -~ 31 +=rf'cl 2016 ~ ~-10-17 /2016/cflcp/~ (28). - 'tPrnlfPld ~ ~ cITT ~ - 2005 (w. 2 ~ 2005) ctfl mxr 7 1 ctfl '3"C!-mxr (1) &RT J;[(;rn ~ <ITT ~ it ~ ~-~ ~- '-!ci<'i_&l-<I , 'tPrnlfi'I~ ~ ~ cITT ~ - 2006 it f.'i"'ifc;iftia 3tTx ~ ~ ~ t '111 1 ~ - 2016 ~ ~ NlTT, 3:rmq :- '3cR'ffrmlTTit,-

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(2) (3) (4) (5) (6) '$7"" l:fo1lfi•I~ ~ '<l"ll41&1 ~ -;:yp=r ~ elm 311~:!llj'<-11'<, ~- tft. ftircTTcfi. fa:m" mwl. -;:,m ~. ~ 31 lWcl 2016 ~ ~-10-11 /2016/cWl'i/-qtq(28). - ~ ~ ~ ~ ~ 348 ~ ~ (3) ~ ~ "B, ~ fuilrrr cf\1 ~ ~ ~-10-17 /2016/cWl'i /-qr'q (28) ~ 31-03-2016 q51 ~ 3TjcTTG 'l! I\J'll41C'1 ~ ~ ~ qaq_sl'<I ~ FPm \JfTcTT ~I \Jrnlfi•I~ ~ '<l"ll41&1 ~ -;:yp=r ~ "c1'2TT 311~:/lljfil'<. ~. tft. ftircTTcfi, ~ mwl. 278 (8) Naya Raipur, the 3 I st March 20 16 NOTIFICATION No. F- 10-17/2016/CT/V (28). - In exercise of the powers conferred by sub-section ( I) of Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) , the State Government, hereby, makes the following further necessary amendment in the Chhattisgarh Value Added Tax Rules, 2006 with effect from 1st April 2016, namely:- AMENDMENT In the said rules, - ( 1) In sub-rule (5) of the rule 3, for the words and parentheses "clauses (c)", the words and parentheses "clauses (b )" shall be substituted.

(2) In sub-rule (2) of rule 9 , -

(i) the words "or for sale outside the state" shall be deleted; and

(ii) proviso shall be deleted.

(3) In rule 22,- ( i) After clause (b) of sub-rule (1), the following shall be added, namely:- "(c) The statement furnished under clause (b) of sub-section (I) of Section 19 may be revised once within one month from the last date prescribed for its filing."

(ii) In sub-rule (2), after the words and figure " in form 17", the words, figure and parentheses "and in form 18 precribed in clause (c)" shall be inserted.

(iii) In clause (b) of sub-rule (2), after the words and parentheses "clause (a)", the words and parentheses "or clause (b)" shall be inserted.

(4) In rule 35,-

(i) for sub-rule (1 ), the fol lowing shall be substituted, namely:- "( I) Every registered dealer, other than a dealer to whom the provisions of sub-rule (2) apply, shall pay minimum 90 percent of quarterly tax payable within fifteen days of expiry of the quarter and shall pay balance tax within thirty days of expiry of the quarter."

(ii) for clause (b) of sub-rule (2), the following shall be substituted, namely:- "(b) The dealer shall pay 90 percent of the balance amount of tax due for a quarter within fifteen days of expiry of the quarter and shall pay remaining balance amount of tax within thirty days of expiry of the quarter."

(5) For rule 57, the following shall be substituted, namely: "57. Filing of memorandum of appeal.- ( I) Every appeal shall be in writing and shall specify,-

(a) the name and address of the appellant,

(b) the date oforder against which it is made,

(e) without any argument or narration, the grounds and number it consecutively on which appeal is preferred, '

(f) precisely the relief prayed for, and

(g) be signed and verified by the appellant or an agent duly authorized by him in writing in this behalf in the following form, namely.- I ....... .. .................. the appel lant named in the above memorandum of appeal do , hereby, declare that what is stated there in are true to the best of my knowledge and belief. Signature

(2) The memorandum of appeal shall be accompanied by,-

(i) an authenticated copy of the impugned order, and

(ii) a copy of the challan in proof of payment of the amount of tax and/or penalty, m accordance with the provisions of sub-section ( 4) of Section 48.

(3) An appeal against an order of assessment or against an order imposing penalty shall, far as possible, be in form 53.

( 4) The memorandum of appeal shall be in duplicate and shall either be presented to the Appellate Authority or to such authority as the Commissioner may, by order, specify, by the appe llant or his agent or sent to such authority by registered post.

(5) When an appeal is presented by a person duly authorised by the appellant as required by sub-section (I) of Section 24, it shall be accompanied by a duly stamped letter of authority appointing him as such.

(6) The memorandum of appeal or an application for reference under Section 55 shall be presented by the appellant or the applicant or by his agent to the Registrar or C lerk of Court of the Tribunal during office hours at the Tribunal's headquarters or sent to it by registered post.

(7) An Appellate Authority shall , ordinarily within thirty days of the presentation of the appeal, e ither admit or reject it after proper examination of the impugned order and/or the record relating to such order."

(6) For rule 59, the following shall be substituted, namely: "59. Summary rejection.- ( I) If the memorandum of appeal does not comply with all or any of the requirements of rule 57 or the appellant fai ls to pay in accordance with the provisions of sub-section (4) of Section 48 the tax and/or penalty in respect of which the appeal has been preferred, the appeal may be summarily rejected:

Provided that no appeal shall be summarily rejected under this sub-rule unless the appellant is given such opportunity, as the Appellate Authority thinks fit, to amend such memorandum of appeal so as to bring it into conformity with the requirements of rule 57.

(2) An appeal may a lso be summarily rejected on any other ground which should be reduced in writing by the Appellate Authority:

Provided that before an order summarily rejecting an appeal under this sub-rule is passed, the appellant shall be given a reasonable opportunity of being heard. 278 (10)

(3) Where an appeal is summarily rejected under sube-rule (I) on the ground that the appellant had failed to pay, in accordance with the provisions of sub-section ( 4) of section 48, the amount of tax and/or penalty in respect of which the appeal has been preferred, The Appellate Authority may, where, it is subsequently brought to its notice that the said amount was paid before filing of the memorandum of appeal but the proof of payment was not furnished therewith, readmit the appeal."

(7) For rule 60, the following shall be substituted, namely: "60. Hearing.- ( I) If the Appellate Authority does not reject the appeal summarily, it shall fix a date for hearing the appellant or his duly authorised agent.

(2) The said authority may, at any stage, adjourn the hearing of an appeal to any other date.

(3) If on the date fixed for hearing or any other date on which the hearing may be adjourned, the appellant does not appear before the said authority either in person or through a person duly authorised by the appellant as required by sub-section (I) of Section 24, the said authority may dismiss the appeal or may decide it ex-parte, as it thinks fit.

(4) Where an appeal is dismissed or decided ex-parte under sub-rule (3), the appellant may, within thirty days from the date of communication of such order apply to the Appellate Authority for re-admisission or rehearing of the appeal and if the Appellant Authority is satisfied that the appellant or a person duly authorised under sub-section (I) of Section 24, was prevented by a sufficient cause from appearing when the appeal was called for hearing, it may readmit or rehear the appeal upon such terms including terms as to cost and conditions as it may thinks fit."

(8) In rule 63,-

(i) In sub-rule ( I), the words and figures "application for revision under Section 49" shall be deleted; and

(ii) Clause (i ii) of sub-rule ( I) shall be deleted.

(9) After rule 77, the following rule shall be added, namely: "77-A. Compounding of Offences.- (]) The applicants shall make application for compounding of offence under Section 64-A of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) to the precribed authority and shall produce the proof of deposit of amount of tax, which would have been payable by such person had he complied with the provisions of the Act, with the application.

(2) The prescribed authority shall pass an order within 3 months from the date of receipt of the application.

(3) In the opinion of the prescribed authority, if the application deserves to be rejected then before passing such order the applicant shall be given proper opportunity of being heard.

(4) Where the prescribed authority compounds an offence, such order-

(i) shall be in writing,

(ii) specify the offence committed, (ii i) specify the sum of money to be paid,

(iv) shall be served on the dealer who committed the offence,

(v) shall be final and shall not be subject to any appeal. · 278(11)

(5) The dealer shall deposit the balance payable amount as per order within 30 days of receipt of order:

Provided that, if payment is not made within stipulated time the order shall be treated as ineffective." ( I 0) For the lists of purchases and sales below serial no. 22 in form 17, the following shall be substituted, namely:- " (i) S. No. (I)

(ii) S. No. (])

(iii) S. No. (I) List of purchases from such registered dealers within the State on which input tax rebate has been claimed under Section 13 Name of dealer TIN No. Description of Amount of Amount of input from whom goods purchased total tax rebate goods purchased purchase (with tax)

(2) (3) (4) (5) (6) Total List of purchases from such registered dealers within the State on which input tax rebate has not been c la imed under Section Name of dealer TIN No. Description of Amount of Amount of tax from whom goods purchased total goods purchased purchase (with tax)

(2) (3) (4) (5) (6) Total List of sales to registered dealers within the State Name of dealer TIN No. Description of Amount of Amount of tax to whom goods goods sold total sales collected in sale sold (with tax) invoices

(2) (3) (4) (5) (6) Total"

(11) For the lists of purchases and sales listed in PART-C of form 18, the following shall be substituted, namely:- S. No.

(1) " List of purchases from such registered dealers within the State on which input tax rebate has been cla imed under Section 13 Name of dealer TIN No. Description of Amount of Amount of input from whom goods purchased total tax rebate goods purchased purchase (with tax)

(2) (3) (4) (5) (6) Total 278 (12) S. No. (]) S. No. (I) List of purchases from such registered dealers within the State on which input tax rebate has not been claimed under Section 13 Name of dealer TrN No. Description of Amount of Amount of tax from whom goods purchased total goods purchased purchase (with tax)

(2) (3) (4) (5) (6) Total List of sales to registered dealers within the State Name of dealer TrN No. Description of Amount of Amount of tax to whom goods goods sold total sales collected in sale sold (with tax) invoices

(2) (3) (4) (5) (6) Total" By order and in the name of the Governor of Chhattisgarh, A. P. TRJPATHl, Specia l Secretary. 8ffi1t1Jlq, ~llti'1, qlfrllf¾c:f> ~ ~. 4i?llcltl, '161'1<fl 1=fcFf, .,lll xltl~'< rf"llT \!lllg( ~.-,jc/? 31.03.2016 ¢'-fie/? ~-10-1a/2016/qJcp/~ (29) - uct-th-1~,(p ~ ~ "c/?x ~. 2005 (w. 2 x=r.=r 2005) c#1" tl"RT 15-xsf c#1" \JlT-tfRT (2) ~ ~ ~,Rt,a~'j cITT ~ ll c'rIB. ~, ~ xNc/?I( ~dc{Eil'<I, ~ ~ cBl" ~ ¢'-fie/? ~-10/4/ 2001 /qJcp/-qf-:q (3), ~.-iic/? 19.01.2001 am ~-10/111/2001 /qTcp/~ (5o), ~.-iic/? 12.09.2008 cITT, ~.-,ic/? 01.04.2016 ~ ~ cfRdf ~ I "'l<TT ~. ~.-Ji<'b 3f03.2016 ~ ~-10-1a/201s/cIT<'b" /"llfq- ~ * ~ * 3-1:J,-68~ 348 * m (3) * 3l:J,t1x 0 1 ll, ~ fcl1:rrlf ctt-~ ~ ~-10-1a/201s/cIT<'b"/-qtq (29) ~ 31.

03.2016 cITT ~ ~, xl\Tll4161 * ~ ~. ~ &RT !.l<'bl~lct ~ \i'ITcTT ~ I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, New Raipur NOTIFICATION New Raipur, Dated 31.03.2016 No. F-10-18/2016/CT/V (29) - In exercise of the powers conferred by sub-section (2) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, rescinds this department's notifications no. F-1O/4/2OO7/CT/V (3) dated 19.1.2007 and F-1O/ 111/2007 /CT /V (50) dated 12.9.2008 with effect from

01.04.2016. By order and in the name of the GovemoJ~hhattisgarh r{~• -- ( A. P. Tripathi ) Special Secretary offi)tt ~ I ct, ~ lit! --1, qjft)jft4qj ~ ~. •·bll cl ll, J.f 51--1 cfl '+JcFJ, .=Jm" '<Ill~ .:rm~. f4•-tii:b 31.03.2016 ~ ~-10-18/2016/qfcp/-qfq (30) - 8et1"lxi~l<t, ~ ~ cpx ~. 2005 (w. 2 ~ 2005) ~ 'clRT 15-xsr ~ '3"G"-'c!RT (1) gm >lcfro ~1fcltllt1 cffi" w:hiT ~ "Nm ~. ~ '{i'<Cf>I'<, ~C1~£il'<I, ~ ~ ~ ~ ~ ~-10/28/2006/cflcn /-qrq(16), ~ 30.3.2006; ~-10/24/2006/cflcn /-qr:q

(29), ~ 12.4.2006; ~-10/64/2006/cfTcn/-qrq (56), ~ 14.6.2006; ~-10-21 I 2008 /cffcl5" /-qtq (19), ~ 28.3.2008; ~-10 / 64 / 2008 /cffcl5" /-qtq

(53), ~ 27.9.2008; ~-10/03/2009/cfTcn/-qfq (os), ~ 21.1.2009; ~-10/23/2011/cfTcn/-qfq (23B), ~ 31.3.2011; ~-10/11 /2013/cfTcn/-crf'q

(17), ~ 28.3.2013 TI~ ~-10 / 40 /2014 / cfTcl5" /-qrq (31), ~ 4.3.2014 ~. q)X ~ :rmr-, ~ ~ ~ cb1c11c1~ ~ ~ ~. Plkt~Rsla 3tR mmR ~ t \Jll" ~ 1.4.2016 ~ ~ 6llTT, 31"~ :- ' ,-;,m ~. ~ 31.03.2016 ~ ~-10-18/2016/cflcn/-qfq- 'BNc1" ~ ffitlR ~ ~ 348 ~ $ (3) ~ ~j>ti'<OI ~. ~ ~ ~ ~ ~ ~-10-18/2016/cflcn/-qrq (30) ~

31.03.2016 cf>T ~ ~. xl\J'll4lc1 cB" ~ ~. ~ Wx1' !,.1cbl~lc1 fcrR:rr \iflcTT ~I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, New Raipur NOTIFICATION New Raipur, Dated 31.03.2016 No. F-10-18/2016/CTN (30) - In exercise of the powers conferred by 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 further amendments in this department's notifications number F- 10/28/2006/CT /V (16), dated 30.3.2006; F-10/24/2006/CTN (29), dated

12.4.2006; F-10/64/2006/CTN (56) dated 14.6.2006; F-10-27/2008/CTN

(19), dated 28.3.2008; F-10/64/2008/CT/V (53), dated 27.9.2008; F-10/ 03/2009/CTN (08), dated 27.1.2009; F-10/23/2011/CTN (23B), dated

31.3.2011; F-10/11/2013/CTN (17), dated 28.3.2013 and F-10/40/ 2014/CTN (31), dated 4.3.2014, in relation to the period of exemption from payment of tax, with effect from 1.4.2016, namely:- AMENDMENT In the said notifications,- For the figure "2016", the figure "2017" shall be substituted. By order and in the name of the Governor of Chhattisgarh -A::r~tdl- ( A. p. Tripathi ) Special Secretary " 0 ct1 1 '<i ~ I <;; ~ ll '<i .=t , c11fil1fGllch cfR ~. tj?llclll, S-li51.=tcfl ~. '.=t'llT -<Ill~'< .:r<TT xlll9,'<, ~--licb 31.03.2016 cp~IC!? ~-10-18/2016/cflcp/-qi:=q (31) - t9IT!l{-1Jlct, ~ ~ "cbx ~. 2005, (w. 2 xFf 2005) cB1 mxr 15-~ cB1 ~-mxr (1) mxr ~ ~1fcltlll1 cnl" >flll"lT "# cTTcl ~. ~ x-lxcblx, ~aqmx1, ~ cfr ~ ~jx-j_-4l cf> cblC'l'-1

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31.03.2016 QJf 3ffivrl 3TjcffG, '<1""~4161 cfi mmR xl, ~ IDxT .Qcf51~1ct ~ \IITITT ~ I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, New Raipur NOTIFICATION New Raipur, Dated 31.03.2016 No. F-10-18/2016/CT N (31) - In exercise of the powers conferred by 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 goods specified in column (2) of the Schedule below from payment of tax in whole, subject to the restrictions and conditions specified in column (3) of the said Schedule, for the period from 1.4.2016 to 31.3.2017, namely:-

SCHEDULE s. CLASS OF GOODS RESTRICTIONS AND CONDITIONS NO.

(1) (2) (3)

1. Coconut -

2. Atta, maida, semolina (sooji), - besan, chuni, choker and porridge

3. Shellac, lacquer and kitti -

4. Kosa yam and all kinds of cocoons -

5. Fly-ash bricks -

6. Vermicelli (sewai) -

7. Bio-fuels

8. Kerosene wig (batti) and kerosene - stove

9. Parched grams -

10. Camphor -

11. All products manufactured from - cow dung (gobar), cow's urme (gomutra) and panchgavya

12. Extract (oil) of scented and When abstracted and sold by formers within medicinal plants State of Chhattisgarh from his own plants

13. Sago ( sabudana ), amaranth - (rajgira), magaj , Indian arrowroot (tikhur), .phaphar and trapa (singhada) -2-

14. Rall, Dhoop, mouli, kamalgatta, - chandan, Janeu, dashang, hawan wood, guggul, chandan choora, bhojpatra, lobhan, gangajal

15. Footwear made of plastic, the - maximum retail sale price of which does not exceed Rupees two 250

16. Lantern and spare parts of lantern -

17. Deferasirox drug for treatment in - thalassemia

18. Nail polish upto retail price of - Rupees 10 manufactured in the State of Chhattisgarh

19. "Free-days" sanitary napkin When sold for distribution by Government of India, Health and Family Welfare Ministry for women of rural area

20. Blocks, hollow bricks, pavers and - paving bloks manufactured from fly-ash

21. Battery-operated electric motor - vehicle

22. Solar power equipment and - components

23. Second-hand motor vehicle When such vehicle has suffered tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)

24. Soyabean When sold to a registered dealer under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)

25. Trolley of tractor -

26. Agarbatti and dhoop 1. When such goods are manufactured by an industrial unit situated in the State of Chhattisgarh;

2. Manufacturer or reseller shall issue a bill or invoice or cash memo stating that "The goods sold are manufactured by industrial unit situated in the State of Chhattisgarh."

27. Precast, pre-fabricated and (i) When the goods specified in column (2) monolithic concrete products are sold by a dealer registered under Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), against a declaration in this form given below, to -3- , / the effect that the goods being purchased are 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;

(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 of 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 (No. 2 of2005).

28. Bio-toilet with superstructure, and (i) When the goods are manufactured by its components an industrial unit registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005);

29. Tiles and pavers manufactured from fly-ash

30. All varieties of cloth ( excluding hessian cloth)

31. Sugar and khandsari ( excluding mishri, chironj, elaichi dana and batasha)

(ii) Manufacture or reseller shall issue a bill or invoice or cash memo stating that "The goods sold are manufactured by an industrial unit situated in the State of Chhattisgarh." -4- 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 (No. 2 of 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.

2. I further declare that 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 (Rupees) No. Date purchased

(1) (2) (3) (4) (5) Total- Total value (in figures) Rupees. ............. (in words) Rupees .............. . . _. ................ only. Place ...................... . Date ....................... . Signature & seal of the dealer By order and in the name of the Govern~r ~ Chhattisgarh \~ ( A. P. Tripathi ) Special Secretary ::: octfl~PI<? ~lltl'1, qlfcll~cf> ciR ~, fi ?11 <5-1 ll, it 6 I '1 cft 1=fcFf, -.:rllT '{ Ill 9,x .:rm~. ~--Ii¢ 31.03.2016 cp+ffq) ~-10-18/2016/cflcp /-qf=q (J '2;- - 8iITl"lxiJlc:p ~ ~ cfR ~. 2005 (-w. 2 "ff-=( 2005) c#l" 'elm 15-(Si" c#l" ~-tITTT (1) m ~ ~1Fcrct~'i "¢1" wwr ll c'f@ ~. ~ xi'<¢1'<, l,!tF\&l'<I,·~ <fr~ olj~i:ft * ~ (2) ll Fclfr!f4l':c. 1=fm * qrf "¢1", ~ (3) "fj fclfrlffll':c. ~ "ITTP, ~ (4) ll <fr ~ ~ aim ~ ·* or&J~. ~--Ii¢ 1.4.2016 ~ 31.3.2017 "ITTP c#l" ~ * ~. cfR * ~ ~ "t[c >fGR ~ t of~:- '

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(1) (2) (3) (4) (5) fflcwr ~ (3f45T #) m .................. (~ #) m ........................................ l=ff,if 1 x-e:rR ........................ .. ~ ....................... . -6- .,-m ~. ~ 31.03.2016 ~ -qq>-10-18/2016/cfTcf) /~- mm cB' ~ cB' ~ 348 cB' m (3) cB' ~j-tNOI "B, ~ ~ ~ ~ ~ -qq>-10-18/2016/cfTcf) /~ (JU~ 31.03.2016 cf5T ~ ~. '<1'1"£141<.'1 cB' ~ xl, ~ IDxT S-lcfH~ld fcnm "GTicTT t I t§ro 'h-1 ~ I <t, cB' x I \Tl! 41 <."I cB' '7Jl, xl "d"~ ~l~~llj-t-llx, -J1 T 9j taft.. ' (~. tfr. ~) ~~ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, New Raipur NOTIFICATION New Raipur, Dated 31.03.2016 No. F-10-18/2016/CT/V (32) - In exercise of the powers conferred by sub-section (1) of Section 15-B ofChhattisgarh 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 restrictions and conditions specified in column (4), for the period from 1.4.2016 to

31.3.2017, namely:-

SCHEDULE s. Class of goods Extent of exemption Restrictions and conditions No.

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

1. Minor forest produce Partly, so as to reduce the - rate of tax to 5 percent

2. Sweets and namkeen Partly, so as to reduce the ' - rate of tax to 5 percent

3. Ghee Partly, so as to reduce the - rate of tax to 5 percent

4. Articles of iron and steel Partly, so as to reduce the manufactured in the state rate of tax to 5 percent of Chhattisgarh, as specified in Tariff Item - 7308 of the Central Excise Tariff Act, 1985 (No. 5 of 1986)

5. Bodies for motor vehicles Partly, so as to reduce the and trailers manufactured rate of tax to 5 percent in the state of Chhattisgarh, as specified - in Tariff Items 8704, 8707 or 8716 of the Central Excise Tariff Act, 1985 (No. 5 of 1986)

6. Cooked food Partly, so as to reduce the - rate of tax to 5 percent

7. Steel wire mesh Partly, so as to reduce the - rate of tax to 5 percent

8. Gas stove (chulha) Partly, so as to reduce the - rate of tax to 5 percent '-2-

9. Plywood and laminates, Partly, so as to reduce particle board, hard board, the rate of tax to 5 block board, Medium percent - Density Fibre (MDF) board, veneer and insulated board

10. Parts and accessories of Partly, so as to reduce mobile phone the rate of tax to 5 - percent

11. Un-branded toast Partly, so as to reduce the rate of tax to 5 - percent

12. Flavoured milk, Partly, so as to reduce Shrikhand, paneer and the rate of tax to 5 - cream percent

13. Food colour Partly, so as to reduce the rate of tax to 5 - percent

14. Induction cooker Partly, so as to reduce the rate of tax to 5 - I i percent

15. L.E.D. bulb and light Partly, so as to reduce the rate of tax to 5 - percent

16. U.P.S (Un-interrupted Partly, so as to reduce Power System) used in the rate of tax to 5 - computer percent

17. Medicinal oxygen and Partly, so as to reduce nitrous oxide gas the rate of tax to 5 - percent

18. Pet food Partly, so as to reduce the rate of tax to 5 - percent

19. Light Diesel Oil (L.D.O.) Partly, so as to reduce the rate of tax to 5 - percent

20. Doors and windows made Partly, so as to reduce 1. When such goods are ofUPVC the rate of tax to 5 manufactured by industrial unit percent situated in the State of Chhattisgarh;

2. Manufacturer / reseller shall issue a bill / invoice / cash memo stating that "the goods sold are manufactured by industrial unit situated in the State of Chhattisgarh."

21. Plant and machinery

22. Industrial lubricant -3- 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 (No.2 of 2005) against a declaration appended below, 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 percent

(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 (No. 2 of 2005). 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 (No.2 of 2005) to a registered industrial unit situated in the State of Chhattisgarh , against a declaration appended below, to the effect that the goods being purchased are for use as industrial input, in own industrial unit for the manufacturing of goods; reduce the rate of tax to 5 percent

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

23. Electro-forged gratings Partly, so as to reduce the rate of - tax to 2 percent , 24. Electrical panel and its Partly, so as to components reduce the rate of - tax to 5 percent

25. Aviation turbine fuel, • Partly, so as to other than that reduce the rate of specified in clause (ii- tax to 4 percent - 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 (No.2 of 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.

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.

3. The goods being purchased by me, 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 (Rupees) No. Date purchased

(1) (2) (3) (4) (5) Total- -5- Total value (in figures) Rupees .............. (in words) Rupees ................................. . only. Place ...................... . Date ....................... . *Strike out whichever is not applicable. Signature and seal of the dealer By order and in the name of the Gov~m~ of Chhattisgarh ~fyf:· ( A. P. Tripathi ) Special Secretary toc·cthP 1 ¢ ~ cltfclt~cf> cf>x ~ J.j ?I I C'1 ~, ff $1 ~ cft 1lcr-l, -;,m ' : 13.04.2016 ffil-iict> ~-10/14/2016/cfrcn/"CfT"ET (so) - <Tff:, ~ xNct>I-< cnr ~ m -rrllT 6 fcl5 "C'l1cP f%"c, # ~ ~ 3ll<Hllcf> "6_; ~. 'cProlx-Plct> ~ ~ cBx ~. 2005 (~. 2 ~ 200s) cM 'tfRT 1s-~ cM \:fq-'tfm (1) &RT ~ ~1FcRi<-11 "cf>l" ~ # ~ ~. ~ xNct>lx, ~a~&l-<I, ~ -en- ~ ~jxi"t:ll cfi ct>IC'll-1 (2) # R1Piru:tc: ~1q1R<-11· cfi cr-f "cf>l", \JCrrf 3ljxt"Cll cfi ct>1e1i-i (3) # R1Plru:tSc ~ cfi ~ -a-m ct>1e1l-1 (4) # R1Plru:tSc ~~ -a-m Wffi cfi 3ltlf~ ~ s4, "cf>x cfi ''jJicil'i ~ T1ffi: t[c ~ ~ 6. 3l~ :- " 3ij~I

3T.w. cq1q1~~~j cf> cr1f ~ ~~"ffif

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

1. 'cPrn"ltPl<t, ~ ~ cJlfulfvllcp '3~1~1 ~ 'cPrn"ifPl<t, ~ ~ ~&1~1~cN-1. ~ ~tilr'lch"i ITT cfi ~ ~ s "cJlf ~ ~&lcts:;1~cff1. ~ ~ ~ i:n d1 r=r1 <'tl ~ ¢lc1lcl~ cfi ~. <TT i:nd1R'1<'tl ~ ~ ~3TT # ~ ~ -..ftfi'r, 'cP rn"i fP I ct, ~ "B 1TTc1" l-1~ di r'I $1 ~ ~3TT 2014-19 cfi 3fITl@ ~ "B 3tR ~ cnx cfi ~ ITT # ~ ~ -..ftfi'r, ~¢1~lli ~~ ffl cf@" cfi R1iq5 ~. vrr 1fr 2014-19 cfi "fl11«i a11q1~ ~"ITT. ~'cf. ~ xl<-19;{ R_-1icf> : 13.04.2016 ffil-iict> ~-10 / 14 / 2016 /cfrcn /"CfT"ET (so) -'B"Rc'f cfi ~ cfi ~jm~ 348 cfi ~ (3) cfi ~jx~x 0 1 #, ~ fct+:rrT c#t ~ ffil-1ict> ~-10/14/2016/ cfrcn /"CfT"ET (so), R:-1icf> 13.04.2016 cnT ~ ~ Xl'vll4le1 cfi ~ ~. ~d~&l'<I, !-lcf>l~lci fcpm \Yllrn 6 I / / Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 13/04/2016 No. F-10/14/2016/CT/V (50) - Whereas, the State Government is satisfied that it is necessary to do in public interest: Now Therefore, In exercise of the powers conferred by sub-Section (1) of Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, exempts in whole from payment of tax the class of dealers specified in column (2) of the Schedule below for the period specified in column (3) and subject to restrictions and conditions specified in column (4) of the said Schedule, namely:- s. CLASS OF NO. DEALERS

(1) (2)

1. Dealer establishing a units in the State under ~he Electronics, IT and ITeS Investment Policy of Chhattisgarh, 2014-19

SCHEDULE PERIOD RESTRICTIONS AND CONDITIONS

(3) (4) For a period of 5 years from All provisions of the the date of commencement Electronics, IT and of commercial production, ITeS Investment or up to the date of coming Policy of Chhattisgarh, into force of Goods and 2014-19. Service Tax in the State of Chhattisgarh, whichever is earlier By order and in the name of the Governor of Chhattisgarh, ~T~ (A. P. Tripathi) Special Secretary Offiltl4lt;; 'ffl'fA' q1fcl,~cp 'c6x fcMN Sl?llclll, '"161.=ttfl 'qcA, .:rm ~ . ~q-ct;i1 .=r:rJ" ~, ~.-iicf> : 13.04.2016 ~ ~ 10-24/2016/cJTcp/'Cft=cr (51) - t§ffil'{-JJl<t, ~ ~ cf5x ~. 2005 (w. 2 X1"( 2005) qft tlRf 15-"& qft BG"-t!Rf (1) IDxT ~ ~1fcl-cFi'i cITT WTTTr ij C1ffi ~, ~ '{i\!c/?I'<, l-!c'lc:tSl'<I, ~· cft ~ ~ cf> ~ (2) ij <Tm fclf.iffltc f.il--r!~Rsla 1=fTcYf cf> cr-.f cITT, ~ (3) ~ fclf.iffltc ~ ~. ~ (4) ij Fc!f.iffltc ~.£:"FIT~ -mrr ~ ~~, ~ 1.4. 2016 ~ 31.3.2017 ~ qft ~ cf> ~, cf5x cf> ~ ~ ~ WfFl' cITTcfi t, 3lzj-q:-

31. w.

(1)

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1956. (1956 cnT "ft_ 74) "$I tTRT 14 cB" ~ (-=c:rR) cB" mrf (-=c:rR) m ("CJT'q) # ~Ptffl~ ~ -crm ~ m mrf (u:) # ~Ptru~ ~ -crm ~ m m (~) # ~Piru~ ~ ~ 6fRf ~ ~ ~ w cB" f.1i:lfur # ~ ~ cB" ~ # \"34lllll cB" fBir t (~) ~ mxr ~ ~ cnT fclcJ:m BITtl'<"fll<t, x1'm # m ~m~\flJlll cmtrR ~ cJ1fu1\J"<-1 cB" ~ # 3l~ mw cB" ~ f.p:Jm cB" ~ # fcr><TT ~; 3tR (~) Wlf fcr><TT lT<TT ~ ~ 4\Jl"tll'i wnuT-"Cf.if if ~ ~ cB" ~ if ftjf.iffl~ ~ 3rR ~ cB" Wlf cB" ~ q)l" wnur "Cf.if >r~ 1 cJ ~ft c1 m 1 ~~------------------------- ~------·················· 8i ct11 '{1 ~ I it> cB" x I "<.l 91 &I cB" .=rJ1l ~ "fr~ ZJll~~lljff Ix, -4~~ (~. -cfr. f31q1cfl) ~.~ ,=rm ~' ~tjjcfj : 13.04.2016 ~ ~-10/24/2016/qfcfj"/"9Tir (51).-~ cB" ~ cB" 3lj'i8~ 348 cB" ~ (3) cB" ~j'{1x 0 1 if, ~ ~ ~ ~· ~ ~-10/24/2016/qfcp"/ "9tiT

(51), f4.-,jcp 13.04.2016 cnr ~ ~ xl"<.l41&1 cB" ~ ~. C!tlc{Eilxl, l,lcfjl~ltl ~ '3'ITTTTtl . Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 13/04/2016 No. F-10/24/2016/CTN (51) - In exercise of the powers conferred by 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 following · class of goods as specified in column (2) of the Schedule. below, from payment of tax to the extent specified in column (3), subject to restrictions and conditions specified 1n column (4), for the period from 1.4.2016 to

31.3.2017, namely:- s. No.

(1)

1. Class of Goods

(2) Blooms and Slabs as specified in category (ii) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956).

SCHEDULE Extent of Exemption

(3) Partly, so as to reduce the rate of tax under Section 8 of Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) to 2%. FORM - 'A' Declaration Restrictions and conditions subject to which exemption is granted

(4) When the goods are sold to a dealer registered under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) against a declaration in Form 'A' below and fulfills all the conditions mentioned in serial number (2) of the said Form. (Under C.T.D. Notification No ....................... dated ...................... )

1. I, .............................. (name of the dealer), .................................... (address), a dealer holding registration certificate no ................................... under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 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: --------2 - 2 - Particulars of the goods purchased Particulars of purchase Description Quantity Value order /bill/ irivoice / cash- of goods (Rs.) memo I challan* purchased No. Date ( 1) (2) (3) (4) (5) Total- Total value (in figures) Rs. . ............ (in words) Rs. . . . . . . . . .. . . . . . . ................ . only.

2. I, further declare that:-

(i) the goods being purchased are for use in my steel rolling mill as raw material in the manufacture of iron and steel specified in category (iv) or (v), or hoops and strips specified in category (vi), or fish plate bars and bearing plate bars specified in category (xiii), of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956);

(ii) the goods manufactured by me shall be sold in Chhattisgarh State or in the course of inter-state trade or commerce or in the course of export out of territory of India; and

(iii) the purchased goods are specified as raw material in my registration certificate and the registration certificate was in force on the date of purchase of the goods. Place ...................... . Date ....................... . *Strike out whichever is not applicable. Signature & seal of the dealer By order and in the name of the Gove.u.mov ... rA of Chhattisgarh, -4lT~ (A. P. Tripathi) Special Secretary \:ho<>i 'tl • I ~ ~ qlfal~q, g,x~ ~. ~ 1l<Ff, -;=im ~ ~ '{l!Fi I -;:p:rr ~ . ~ : 21.04.2016 ~ ~ 10-25/2016/cITTfl/"CJT'q (52) - \:P(d'h-Jllip ~ ~ q)X ~. 2005 (~ 2 ~ 2005) c#f 'tITTT 15-~ c#f \JCJ-tITTT (1) &Rf~ ~,Fcrall'i cITT ~ ll ~ ~. ~ ~. ~d<{i:;1'11 , ~ ~ ~ ~ cfi ~ (2) ll fc)PJ~~ 1-lTR cfi crlf cITT. ~ (3) -1) fc)Pl~tic m "ffq>, ~ 1A.201s ~ 31.3.2017 "ffq) c#r ~ cf) ~ q)X cf) :r@l'1 ~ ~ >RR ~ t 3lmc'( :- ~ 3l.A'i. lJTR <ITT Q'1t ~clftffl

(1) (2) (3)

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52. ~*~*~c:4)~ 'i:9rnlflll<1, cf> -<l'Jll41<1 cf> '7f1, ~ cfl!TT ;;.11~!;/lljfll'<, ---J1T~ - (~. tjr_ ~) fclffi~ '1<TT ~ -~ : 21 .04.2016 ~ ~-10/25 / 2016 / cfTcf> / "CJT'q (52) .-llffi'f cf> ~ cf> ~ 348 cf> ~ (3) cf>~ -q_ ~ ~ ~ ~ ~ ~-10/25/2016/cfTcf>/ ~

(51), ~ 21 .04.2016 cITT ~ 3TjcTlG '<!l'Jll41<1 cf> ~ ~. ~c1q_&l'<I, >lcl'>l~lc1 ~ vITTTT t I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 21/04/2016 No. F-10/25/2016/CT/V (52)-In exercise of the powers conferred by 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 goods specified in column (2) of the Schedule below, from payment of tax to the extent specified in column (3), for the period from 1.4.2016 to 31.3.2017, namely:-

SCHEDULE s. Class of goods Extent of exemption No.

(1) (2) (3) I. Ceramic and vitrified tiles Partly, so as to reduce the rate of tax to S percent

2. Marble, granite, dhoulpur stone and kota stone Partly, so as to reduce the rate of tax to S percent

3. Weighing equipment Partly, so as to reduce the rate of tax to S percent

4. Machineries and equipments used in execution of Partly, so as to reduce the rate of civil works contracts and road construction such tax to S percent as :- I. All type of cranes

2. All types of excavator & rock breaker

3. Batching plant (concrete mixture plant)

4. Bridge inspection machines s. Compressor and driving rig

6. Concrete pumps

7. Dozers

8. Electronic sensor pavers

9. Graders I 0. Hot mix plant

11. Hydraulic boom placer

12. Hydraulic broomer

13. Hydraulic twin boom jumbo drilling machine

14. Kerb machine

15. Loaders

16. Mosaic polishing machines

17. Pile driving and pile extracting equipment

18. Pipe jacking machine

19. Pneumatic tyre rollers (PTR) L

20. Rail mounted gantry crane 2 I . Road rollers

22. Soil compactors

23. Stone crusher, screens, separating plant

24. Surveying equipments

25. Tandam rollers

26. Transit millers

27. Transit mixtures

28. Truck shovels, bucket tranches

29. Tunnel boring machines

30. Vibrators (concreting vibrating equipment)

31. Wet mixed plant

32. Concrete block making machine

33. Painting equipment

34. All type of bar cutting, bending, binding & straightening machine

35. All type of vibratory roller

36. Concrete cutter

37. Power trowel

38. Power floater

39. 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

47. 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 By order and in the name of the Governor of Chhattisgarh, -J\T~- (A. P. Tripathi) Special Secretary tgttfltt ~ I c; ~ ql~l~ct, ctRfclifl1T '1311tit~, +i&Mcfl 1J<A', ~ '<I~!£'< 31~~911 .:rm~. ~'1i4> : 3.5.2016 ~ ~-10-29/2016/qJq;/-qrq (55}-8ctfttPI¢ ~ ~ ciR ~. 2005 (~ 2 ~ 2005) c1ft mxr 15-~ c1ft ~ (1) * m (GT) ~ JJGrn ~,Fclti~) cJ;t ~ 1l C1'm ~. mm tl-<cbl'<, ~dG_&l'<I, ~ cft lTt ~ * ~ (2) 1l fc!Pf~te clll41R~) * cr.f cJ;t, ~ (3) 1l Fc!Pt~te ~ * ~. 'cb1WT (4) 1l ~~1~Pt~te ~ * ~ ~ ~ * Uhlll"1:lll-i ~ ~ * 'cb1WT (5) li Fc!Pt~te ~ o~ mrr * 3l~ m ~ ~ >RR cJRcft t 3lmq :- 3l. w.

(1) (2)

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(5) ufij 'cbTWf (2) clll41~ ~ cfR ~ o~ ~ ~ cITTt "ITT, "qjl ~ ~ gctfttf ll¢ ~ ~ cfR ~- 2005 c1ft tTRT 19 c1ft ~ (1) * m (~) * ~*3Tjmxfcrtmr ~-18 1l ~1-1c11~-1 ~ fclro"1ll ~ 2013-14 ~ ~

5.5.2016 ocp cJR ~ t I ~ ~ (2) . clll41~ ~cITTxrft~~~~ m. "qjl ~ ~ 8rolt!'I¢ ~ ~ cJR_~_ , 2005 c1ft tTRT 19 c1ft x3q~1-<1 (1) * m ("{?I) * ~ * ~ fcrtm:r ~ - 18 1l 311'1c11~'1 fcrcRur ~ctftll ~ 2013- 14 ~ ~

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3. Offllfl•l4 ~ . q,x ~. 2005 (~ 2 w={ 2005) cCf 31j'1ifl-2 cfi '+fllT-3 cfi ~jw'iiq; 5 1t ~~ fclPt~~ ~ cpl" ~qfllll ffi qffi" ~qflllfl cITT' i9~¥c#'<, Octflfl•l4 ~ ~ q,x ~. 2005 cfi 3@l@" ch11"i<Jict ~141~. Rittt~ ~ ~ ~ ~ ~ "-<>. 10 ~m~~ t1 fcl " rn1ll 2013-14 qm 21 cCf ~(2) cf) m (~).

(m) ~ (ciR) ~ ~ 20(2)(q;) vfiJ ~ (2) . ~141~ ~q)X~~~-mG~ "ITT, cfi 'TTffA' 4:t=cuq, Ornlfl•lep ~ ~ ~ ~. 2005 cCr mxr 19 cCr ~ (1) cf) m ~~4~8~~= fclctflll cflf 2013-14 ~ ~"9jq;

5.5.2016 oc1> ~ q,x ~ t cl~ Octfl-tPl4 ~ ~ ~ ~. 2006 cfi ~ 53 cf) '31l-~ ( 1) 1l ~~ RIP!~~ ~-5o 1l ~ ~ cJft ~ qlfal~c# ~ ~ cfi °'tfllal ~ clR1rr I Offllfl•lep cfi -<l\1\!.141cl ct, ~ ~ cl~ ~,~~lljfll-<, ./IT~ (~. lfr. 8j41a)) ~~ ;:i-m ~. ~ :3.5.2016 ~ ~-10-29/2016/qfq;/-q-rq (55)- 1lffif ct>~ ct, ~jt\JG 348 ct,~ (3) ct, ~jfl-<01 lt, ~ fcMTlT cJft ~ ~ ~-10-29/2016/qfq;/lfi"'q (55) ~.:ijq, 3.5.2016 cpT ~ ~- '<l"ll4icl ct, ~ ~. C:ctqGi'<i, ~c#l~ld ~ vITTTT i, 8C\i1fl•iep ~ -<l\1\!.14icl ct, ~ ~ ~ ~l~:tlljfll-<, ~T~ (~. lfr. GI 4 ,cf!) ~~ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 3.5.2016 No. F-10-29/2016/CTN (55).-ln 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 dealers as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the said Act and 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.

(1)

SCHEDULE Class of dealers Year

(2) (3) Registered dealer, Financial whose annual turnover year is less than Rs. 1 crore, 2013-14 who deals in goods as specified m serial number 5 of Part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005) Registered dealer under Financial the Chhattisgarh Value year Added Tax Act, 2005 2013-14 whose annual turnover 1s less than Rs. 10 crore, except dealer, who deals m goods specified m serial number 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). Section/Rule from which exemption granted

(4) Clauses (i),

(ii) and (iii) of sub-section

(2) of Section 21 and rule 20(2)(a) Clauses (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, if any, files a statement online in Form- 18 prescribed as per the provisions of clause (b) of sub section ( 1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 up to 5.5.2016. When the dealer specified in column (2), after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provisions of clause (b) of sub section( 1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 up to 05.05.2016, shall furnish a copy of audit report, as required under Section 44AB of the Income Tax Act, 1961 before the Commercial Tax Officer.

3. Registered dealer Financial under the Chhattisgarh year Value Added Tax Act, 2013-14 2005 whose annual turnover 1s Rs. 10 crore or more, except dealer, who deals in goods specified m serial number 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005). Clauses (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, files a statement online in Form-18 prescribed as per the provisions of clause (b) of sub-section ( 1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2013-14 up to

5.5.2016, shall furnish a copy of audit report in From-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, ~-T~ (A. P. Tripathi) Special Secretary &ffll'ti•l4 ~ll'tt'1 qlfal~cf> clR' 1¢411•1 '1-:Sil{i,I~, '15M<fl 1JcR, ~ '<I~~ ~~~'11 ~ ~. ~ : 3.5.2016 snllTcf> ~-10-29/2016/qJq;/'CfR:r (56}-\Jrnltl'l<p ~ ~ <ITT' 3f~Plll'i, 2005 (~ 2 ~ 2005) cJft mxr 15-~ cJft ~-mxr (1) cfi m (err) arrr °QGm ~1fcktm cm ~ ~ "Rm ~. ~ fl-<cnl-<. qaqa1-<1, ~ ~ ~ 31:J~~ cfi ~ (1) -fj fclPtfc!t1c ~ ~. ~ (2) ~ ~Ptfc!t1c ~ ~ WITT cfi ~ "ffit ~. ~rnlll cflf 2013-14 cfi ~ ~ 5.5.2016 OCP ~ ~ ~ t 3{~ :- atj~" ~~~~~ ~~ml

(1) (2) ~ 20(2)(~) $ ~ ~ 1WT-lf cJft Gll-1cnl.ft :- ~ ~-18 cpf 1WT-lf (cJ>) ~-1 ~ fcl Pt Fc! lie lf@' m ~ IDxT en-< !Jcffi lfR>T. m (~) ~-2 cfi 1WT-3 cfi 31jw'iicn 1 ~ 2 -fj fcl Pt ru.t1c lfR>T. m

(lf) ~ ~ ~ lR ~. cfi \Jrnl~Pl w1lfcp ~-10-29/2016/cffcp/'CfR:r (56), ~ 3.5.2016 cpT 3l1hfi 3T:J'ITG, -<IG'll4IC1 cfi ~ xl, qaqal-<I, !.14>1~1a fcnm '1fmTtl Government of Cbbattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 3.5.2016 No. F-10-29/2016/CTN (56}--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, exempt from the rules as specified in column (1) of the Schedule below, subject to the restrictions and conditions specified in column (2) for the financial year 2013-14 up to

5.5.2016, namely:- Rule from which exemption is szranted

(1) Part-C ofForm-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)

(b)

(c) Goods specified m Schedule-I or goods exempted by notification, or Goods specified in serial number 1 and 2 of part-III of Schedule-II, or Medicine at maximum retail price. By order and in the name of the Governor of Chhattisgarh, ¥1~ (A. P. Tripathi) Special Secretary t9~'ti~I~ ~ q1ftl1fG:licf> cnx ~ 'i?ll('ill, '161-i~ 1lcA, ~ '<Ill~'< ~~l!•P11 ~ '<lll9;'( ~1icf> : 18.5.2016 w'-licf> ~-10-30/2016/qTcp/-qr:q (57) - 'tP~xiJl(p ~ ~ ~ f.n:rl, 2006 -i:f ~ ~ cpT f.-1kt~ftla ~. ~ ~ xNcf>lx, 'tPrnlxiJl(p ~ ~ cpx ~. 200s (w. 2 ~ 2005) ~ tITTT 11 m ™ ~1Rnlfi cm- w:l11T -i:f (Yf@ - ~. ~ >1xf11fcla ~ t. \fffi" ~ ctft mxr 11 ctft ~-m (1) ~ ~ ' ~ ~ ~, ~ x-PHfi ell fcl-a ll\ ~ 1c.B fcn" ~ WTTfcm- ~ °$l ~ t °$l '1111¢1~ cf> ~ ~d'\Gl'lcf>l~ld ~ \JTI"dT 5 TI~ ~d'\81'<1 ~ ~ \JTI"dT 5 fcn ~ ~ ~ ~ ~ cf> '<1'114?1 11 s:!cf>l~H °$l dl~\'.51 ~ "'{,Ttf ~ cf> oFHiH cf> 4~illtj fct:=crR ~ \iil~JI I I ~ wqfu <TT ~, ~ \)11) ~ cf) ~ -i:f ~ clfFct=a- ~ fclf.-1~t5c'. cf>l<."llcl~ cf> ~ ~ ~. cllful~cf> ~ ~. 'tPrnlxiJI¢ ~llxi1, cplff ¢'-lief> ~ 2/ 48, '-li511~1 'l-fcA", J.i?11&1ll, ~ xlll~x. cf> cf>llll<."lll -i:f cf>lll).&1l!11 ~ -i:f men m. ~ 'tP~xiJl<t, ~ 1IRT fcrcITT ~ \iil~JII I

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(3) 1:fTT1t 1s cfi 3ljw'-licb s lf, ~ "ftm 3T1'cfN "Cix 3lja'iti ~ 1=flTf ~ vTT ~ t (3TltrR f.i~!Sc', ~)" cfi x{Q"A "C!x, "~ cf> ~ -<jx-iJld mcr'tfR cf> '3441'11;:i cf>T ™ <TT Rcb1J "4x ~ -a-~ cBT ~ <TT allcl~4cb G'<-tilcl\Jil. cf> 6fR lf cf>~ \JTT cBT >ffijd ~ ~ vfT X1cfi (<l~-QTid, ™ <TT ~ <TT Gx-dlcl\Ji ~~!Sc', ~)'' m=ITT-~ ~~I " 5cf>. 3llclGcb cf> ocITT cf> m~, <l~, ~ ™ <TT ~ ~ ~~ '- ~ cff0 '{jx-iJI d "d"UIT cf>T Rtc1x 0 1, <TT 3llcl~4cb c:tx-alcl\Ji ~ ~ ~ cf) cf>RUT'' 'tP rnl xi JI <t, cf> x I '1'll 41 c1 cf> ~ "xl -a-m all~~lljxil( __.J\T~ - (~. ~- f3i41d)) ~~ -;:rm xl49,( ~;:iicb : 18.5.2016 ~ ~-10-30/2016/cflcp/-qrq_-~ cf> x=ifcmR cf> 3ljiUG 348 cf> ~ (3) cf) aljxNUI lf, ~ fcM"rT cB1 ~ ~'-licb ~-10-30/2016/cflcp/-qfq (57), ~;:ijcp 18.5.2016 cf>T ~ ~, xl'1'44IC'1 cf> ~ "xl, l;!dq81xl, ~~Id fcpm' , "'JiTd1%1 ' 'tP ~ xi J I <t, cf> x I \J"4 41 c1 cf> ~ "xl =~~ (~. ~-,, ) . ~~ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 18.5.2016 No. F-10-30/2016/CT/V (57).- The following draft of further amendment in the Chhattisgarh Value Added Tax Rules, 2006, which the State Government proposes to make in exercise of the powers conferred by Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), is hereby, published as required by sub-section (1) of section 71 of the said Act, for the informat~ o,f all persons likely to be affected thereby and notice is hereby given that the said draft shall 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 of Chhattisgarh, Room No. S 2/48, Mahanadi Bhawan, Mantralaya, Naya Raipur shall be considered by the Government of Chhattisgarh. DRAFT AMENDMENT In the said rules,- " (1) In clause (b) of sub-rule (1) of rule 62-A, for the symbol ".", the symbol ";" shall be substituted.

(2) After clause (b) of sub-rule (1) of rule 62-A, the following shall be added, namely:- ( c) It contains-

(i) a question about the application of any relevant provision of law; ' . I ,-

(ii) an error of fact apparent on the face of the record; or"

(iii) a statement regarding necessary documents which could not be submitted by the dealer due to reasons beyond his control.

(3) In Serial No. 5 of Form 75, for the words "Ground on which relief is sought (state the grounds)", the words "Question about the application of any relevant provision of law or error of fact apparent on face of the record or statement regarding necessary documents which could not be submitted (specify the question or the error of fact or the documents, as the case may be)" shall be substituted.

(4) After Serial No. 5 of Form 75, the following shall be inserted, namely:- "5A Statement of the relevant facts having a bearing on the aforesaid question or the error of fact, as the case may be, or reasons for not submitting the necessary documents, along ~ith arguments of the applicant" By order and in the name of the Governor of Chhattisgarh, (A. P. Tripathi~ Special Secretary " § ml 'ti ~ I ~ ~II 'ti -=t qlfill~qj cox ~ rfm xlllg·<. ~.--Jicf5 : 3.6.2016 w~1cp ~-10-30/2016/cfTcp/-q-rq (60)- Vrolxi'l<1, ~ ~ cITT ~. 2005 (wS-Jicf5 2 ~ 2005) c#t 'tlm 71 c#t \JCT-'tlm (1) £tRf ~ ~lfcl-nll1 ~~it~~. ~ {Ncf51x, C!ci~~lxl, VCT1l{i'l<1, ~ ~ cITT ~. 2006 it f-19faf&a 3tR ~ cITTc1T 6, ~ '3cfn ~ 'tlm 11 cBT \JCT-'tlm (1) mxr ~ fcp-it ~ ~ ~ it -gt ~cf51~1ci fct<:rr \JlT ~ 6, 3l~ :- '3m frr<lll it- (1 ) frr<lll 62en ~ \JCT-~ ( 1 ) ~ ~ (~) it, ~ ,, . ,, ~ x-QTT.--J" "l"R, ~ ";" mfR~ fct<:rr vfm I

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(60), ~rlicl5 3.6.2016 cf5T ~ ~. xl\Yll4lc1 cfi ~ ~. C!ctct~lxl, ~¢l~lct ~"(j-JTffitl --- Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION . Naya Raipur, dated: 3.6.2016 No. F-10-30 /2016/CT/V (60)- In exercise of the powers conferred by sub-section ( 1) of Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in the Chhattisgarh Value Added Tax Rules, 2006, the same having been previously published as required by sub-section (1) of Section 71 of the said Act, namely:- AMENDMENT In the said rules,-

(1) In clause (b) of sub-rule (1) of rule 62-A, for the symbol ".", the symbol ";" shall be substituted.

(2) After clause (b) of sub-rule ( 1) of rule 62-A, the following shall be added, namely:- ( c) It contains- ( i) a question about the application of any relevant provision of law;

(ii) an error of fact apparent on the face of the record; or

(iii) a statement regarding necessary documents which could not be submitted by the dealer due to reasons beyond his control. I I - 2 -

(3)ln Serial No. 5 of Form 75, for the words "Ground on which relief is sought (state the grounds)", the words "Question about the application of any relevant provision of law or error of fact apparent on face of the record or statement regarding necessary documents which could not be submitted ( specify the question or the error of fact or the documents, as the case may be)" shall be substituted.

(4)After Serial No. 5 of Form 75, the following shall be inserted, namely:- "5A. Statement of the relevant facts having a bearing on the aforesaid question or the error of fact, as the case may be, or reasons for not submitting the necessary documents, along with arguments of the applicant" By order and in the name of the Governor of Chhattisgarh, ~,\~ (A. P. Tripathi) Special Secretary 'tP c'dl tP I ct, ~ 11 tFt cllfill~ch cnx ~ tj-541 crf ll, fl 15 H cf1 'Bcr-1, ~ x I ll ~x -;,m~, ~: 3D) {j2CJ/6 ~ ~-10/Ju'2016/cfTcf)/"Cffq ( 6 J ) - 'cPm"!t1i1c1, ~ ~ cl'ix ~. 2005 (~ 2 ~ 2005) cB1" ~ 15-~ ~ ~ ~lfcl:alil cf>T >l<TT1T if c'Tffi ~. ~ ~. C!c'lct&l-<1, ~ ~ ~-10-18/2016/cfTcf) /"Cffq (31) ITTfcn 31.03.2016 -4 Pll=riljxilx mlltA ~ % :- \)C@ ~ ctt-~ if, 0\jws=iicb 14 cfi ~ (2) if ~ .. ~,. cf>T fc1Mlfqa RP<TT ~ I

2. ~ ~ 1 ~- 2016 ~ ~r+-tlcl~~c'-1 1,Fl1 ~ I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated : J O ){, { 2-01 t No. F-10/ '3 u2016/CT N ( 6 J ) -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 the notification No. F-10- 18/2016/CTN (31) dated 31.03.2016 :- AMENDMENT In Schedule to the said notification, in column (2) of serial No. 14 the word "Dhoop" shall be omitted.

2. This amendment shall be deemed to have come into force with effect from 1st July, 2016. By order and in the name of the Governor 1f_C_!lhattisgarh, -v-t -1~~ (A.P. Tri'pat\hiy---- -- Special Secretary / 8cill tP I ct> ~ II tF-t q1fcl1f°G-l1cf> ~ ~ · 'i?llclll, 4-161..-t<fl '+fq.f, -;,m- -<Ill~'< ~ ~' .ITTicn: 11.07.2016 ~ i:r:n 10-33/2016/c[Tcp/1:ft=cr (65) - tPITl7xi 4lct, ~ ·~ cR ~, 2005 (w. 2 X11 2005) ctr tITTT 15-~ ctr \j(T-tITTT (1) cfi m (m) mxr ~ ~,RR-tll'i cpl 1nTI1T ~ cYf@ ~, ~ xNcf>lx, C!cii:t&lxl, ~ cfl" ~ ~ cfi q)Tc¥f (2) ~ <rm fclPIR:tSc elll41Rlj'i cfi crt cpl, ~

(3) ~ <rm FclPIR:tSc qif cfi ~, ~ (4) ~ <rm fclPIR!tSc ~ ~ cfi mcl'cTFlT ~ tP"17+Plct, ~ ~ cR ~, 2006 ~, WRr ~ cFi ~ (5) ~ fclPIR:6c frrt-.£FT c'fm wm cFi oftZ1t:TFl' ~~' ~~cfimtt of~:- of. w.

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

1. tP"1°1xi 4lct, ~ ~ cR ~' 2005 (rJ'i. 2 ~ 2005) $1" ~-2 cfi -mrr-3 cfi '1ljwliicb 5 ~ fcmfn:T ql:f tITTT 21 $1° ~ ~ (2) ~ 1q1~IG~ clll41.fl 2014-15 \j(T-tITT"f (2) cfi ~ cR ffl c'f2TT ~' ~ ~ <12TT fcl Pi R; \Sc cR=g3TT qjT ellclxil<l ffl c/TB ~ Y.IJ1°1 ~C1 ell 141-fl, R;ixi¢~ ~~~fcmrrf ffl ~- 1 ~ ~ cf51=f t1

2. tP"1°1Wlct, ~ ~ cR fcmfn:r qif ~, 2005 (w. 2 ~ 2005)'" $1" ~-2 cfi 2014-15 -mrr-3 cfi '1ljwliicb 5 ~ fcl Pl R;tSc crfg3TT cpT ell <'Hi I <1 m cJTB ell cJ xi 1 <-11 cpl 811 ¥cbx, .,.,.tsi-cc1"1"ct--,1 xi~~ ,r,-c;, ~ . ~ cR ~' 2005 I cFi 3fc11tc;r tj 1J1l erg c1 ell I q 1-fl, R;ixi¢7 m ~ ~ fcmR:r ffl ~- 10 ~ ~ q5<f t I m (~), (GT) m, cFi ~ cFi ~, ~ (cfr,,) c'fm l:P"1"1x-1~1q, ~ ~ cR ~ 20(2)(ct>) ~' 2005 $1" tITTT 19 $1" \j(T-tITT"f ( 1) cf) m (~) cf) ~ cfi ~ fcrt%cT ~-18 ~ '1ll'iC"ll~'i fc1cRUT ~ qif 2014-15 ~ ~ 30.11.2016 ~ ~ cR ~ t I tITTT 19 ctr .~ ~ (2) ~ fqMIG~ clll41fl \j(T-tITT"f ( 1) cfi ~ cR ffl c'f2TT ~' ~ ~ m (Tf), tITTT "ITT, cf) :fTclA cf) ~ tPIT!lxi 41<:'{, 21 $1" ~ ~ cR ~' 2005 \j(T-tITT"f (2) cf) $1" tITTT 19 ctr \j(T-tfNT ( 1 ) cf) m m (~), (GT) (~) cFi ~ cFi ~ fcrt%c:r ~ (cfr,,) 3ilx ~-18 ~ '111-iC"ll~'i fcJCRur tITTT 41 ctr fcmfn:T ql:f 2014-15 ~ ~ 30. \j(T-tITT"f (2) 11.2016 ~ ~ cfR ~ t c'fm c'f2TT ~ 3WTcR ~' 1961 ctl" tITTT 20(2)(cn) 44~ cfi 3IBTRf <rm ~ ~ ~ ctr-~ q1fu1~<1cb cfR 3fflm cfi ffi"a-T ~ cITT"TTT I

3. 't9"11Wlep ~ ~ ~ ~ · ~ ~, 2005 (w. 2014-.15 2 Xi"( 2005) ~ ~-2 cfi ~-3 cfi 3ljwl-licb 5 "B fcl f-1 ffl15c. cffij3TT cITT &:lcf'<illl ~ cf@" &I cf Xi I ~l cB1" h " g, ~cbx, Bct11xiJlct, ~ ~~~' 2005 cfi ~ 4 -sfl cft C1 &:11q1'{), ~xic#l -m cJlWcp ~ ~ ffl ~- 10 ~ m ~ ~%1 tITTT 21 c#l" \JCT-tITTT (2) cf)~(~), (~) ~ (-aFr) "c't":2TT f.:ml:r 20(2)(cp) ~ ~ (2) ~ fclf-if4tc &IIYl;fi ~ ~ ffl "c't":2TT ~' ~ ~ "ITT, cf) 'TfflFT cfi ™q, Brnlxiilct, ~ ~ ~ ~' 2005 ~ tITTT 19 .~ \JCT-t:ITTT ( 1) cfi ~ (m) rfi ~ cfi ~ ~ ~-18 "B ~lr!C"ll~'i fc'tcRur ~ ~ 2014-15 ~ ~ 30.11.2016 CTcfJ ~ ~ ~ % TI:2TT ~ ~, 1961 ~ tITTT 44~ cfi ~ <l":2TT ~~~~~~ 't9ct'1lx-Plep ~ ~ ~ f.:ml:r, 2006 cfi ~ 53 cfi \JCT-~ (1) "B <l"m Rlf-ifflisc ~-5o "B ~ ~ ~ ~ c11fu1fvl!qj cfR" ~ cfi "Wlal ~ ~ I 't9"1"1tJllep ~ xl\J"ll41C'1 cfi ~ it "c't":2TT~, - I ··~:,..O0.i -~--- (t!. <Tl. ~) ~~ .=r<TT ~' ~: 11.07.2016 ~ ~-10-33/2016/cflcfi"j"Cftq (65) - 'lmc=f cfi ~ cfi ~ 348 cfi ~ (3) cfi 3ljxix0 1 i?f, ~ fcriwT ~ ~ ~ ~-10-33/2016/cfTcn/"Cftq (65), ~ 11.01.2016 cITT ~ ~, xl\J"lfYIC"I cfi ~ it, C!c'tc{~lxl, \.lcbl~lc't fcl5-liT '1f@T % I " B«-\lxiJlep ~ xl\J"ll41C"I cfi ~ it ·=-:if•~---- (t!. <Tl.~) ~~ Government of Chhattisgarh Commercial T~~ Department Mantralaya, MahanadiC:Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 11/07/2016 No. F-10-33/2016/CT/V (65) - 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 dealers as specified in column (2) of the Schedule below, for the year as specified in column (3), from provisions of the said Act and 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:-

SCHEDULE s. Class of dealers Vear Section/Rule Restrictions and conditions No. from which exemption granted

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

1. Registered dealer, whose Financial Clauses (i), (ii) When the dealer specified in annual turnover is less year 2014- and (iii) of column (2) after payment of due than Rs. 1 crore, who 15 sub-section (2) tax amount with interest, if any, deals in goods as of Section 21 files a statement online in Form-18 specified in S.No. 5 of and rule prescribed as per the provisions of Part III of Schedule II of 20(2)(a) clause (b) of sub-section ( 1) of the Chhattisgarh Value Section 19 of the Chhattisgarh Added Tax Act, 2005 Value Added Tax Act, 2005 for (No. 2 of2005) the financial year 2014-15 up to

30.11.2016.

2. Registered dealer under Financial Clauses ( c) of • When the dealer specified in the Chhattisgarh Value year 2014- sub-section ( 1) column (2), after payment of due Added Tax Act, 2005 15 of Section 19, tax amount with interest, if any, whose annual turnover is clause (i), (ii) files a statement online in Form-18 less than Rs. 10 crore, and (iii) of prescribed as per the provisions of except dealer, who deals sub-section (2) clause (b) of sub-section ( 1) of in goods specified in of Section 21 Section 19 of The Chhattisgarh S.No. 5 of part III of and sub- Value Added Tax Act, 2005 for Schedule II of the section (2) of the financial year 2014-15 up to Chhattisgarh Value Section 41 and 30.11.2016 and shall furnish a Added Tax Act, 2005 rule 20(2)(a) copy of audit report, as required (No. 2 of2005). under Section 44AB of the Income Tax Act, 1961 before the Commercial Tax Officer. ,;f \/ 3. Registered dealer under Financial the Chhattisgarh Value year 2014- Added Tax Act, 2005 15 whose annual turnover is Rs. 10 crore or more, except dealer, who deals in goods specified in \ S.No. 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). ,. Clauses (i), (ii) When the dealer specified in and (iii) of sub- column (2), after payment of section (2) of due tax amount with interest, if Section 21 and any, files a statement online in rule 20(2)(a) . Form-18 prescribed as per the • provisions of clause (b) of subsection ( 1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2014-15 up to 30.11.2016 and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 1961 and audit report in From- 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,-- '. Oil -~-'t\, \ ~Q)C.XM ~-,..--,-w~••••" >'•-"•~ ••' (A. P. Tripathi). Special Secretary 8cultPI~ mRA" cllfillfG-llcf> rITT" ~ 'i?llclll, S-1$1..=tcfl ~ • .=J<ff -<Ill~'< ~ ~' ~: 11.07.2016 ~ ~ 10-33/2016/cflcp/-qr=q (66) - 8im"l·Hlict, ~ ~ cR ~' 2005 (°ITT. 2 ~ 2005) c#!" tITTT 15-x:sr c#!" ~-tITTT ( 1) * m (err) &m ~ ~, Fcl-ct .Q 'i cpl" >IWf # c>rm ~, ,~ x-lxcblx, ~ci't&lxl, ~ cfr ~ ~ * ~ (2) -rt ~m RIPtfcft:c frm+:rr ~, ~ ~ * cITTc¥r (3) # RIP!fcft:c ~-£::A" -a-m war * ~&rtft.:r ~ ~, Rlmlll cflf 2014-15 * ~ ~ 30.11.2016 ocp ~ ~ ~ t ~~ :- ~--'P. ~~~cft~

(1) (2)

1. 8ii:'dl·W I ct, ~ ~ cfR'~,2006*~ 20 * ~-~ (2) * ~ (x:sr) * ~~ ~ 'ITTi]q-18 c1?T iwT-Tf ,, ~"ci"~~

(3) ~ iwT-Tf c!5I \JJHcfil{):-

(cb) ~ c#!" ~-1 -rt RI f.-1 fcf t:c "J=ff<.9" m ~ ~ cfix~<ttl ,m;r, m (x:sr) ~ er-ft ~-2 -J, ~-3 -J, ~jw+-tich 1 ~ 2 # RI Pt Rf t:c ,m;r, m (Tf)~~~~~' * 'cP~x=Jllct, ~ # ~ m fcrw<:r ~ ~ml f.§(dl{lllep * xl"ll41ci-l cf, ";:rfl, ~ -=-~•~~--- (~. -cft. ~) ~ffiq ~ ~' ~ : 11.07.2016 ~ ~-10-33/2016/cflcp/-qr=q (66) - ~*~cf, ~ 348 * ~ (3) * oljx=J'<(DI lf, ~ fct+!1Tf c#!" ~ ~ ~-10-33/2016/cflcp /-qr:q (66), ~ 11.07.2016 cl?T ~ ~, xl"ll41ci-l * ~ ~' ~ci~&lxl, \.lc;bl~lci ~ vlTill %1 Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 11/07/2016 No. F-10-33/2016/CT/V (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 of 2005), the State Government, hereby, exempts from the rules as specified in column (2) of the Schedule below, subject to the r:estrictions and conditions specified in column (3) of the said Schedule, for the financial year 2014-15 upto 30-11-2016, namely:-

SCHEDULE S.No. Rule from which Restriction and conditions. exemption is granted

(1) (2) (3)

1. Part-C of Form-18 When the information of Part-C is related with prescribed under clause (b) of sub-rule

(2) of rule 20 of the Chhattisgarh Value Added Tax Rules,

2006. :,, purchase or sale within Chhattisgarh State, of:-

(a) Goods specified in Schedule-I of the Act or

(b)

(c) goods exempted by notification, or Goods specified in S.No.1 & 2 of Part-III Schedule-II of Act, or Medicine at maximum retail price. By order and in the name of the Governor of Chhattisgarh, ~r- . . ~------- (A. P. Tripathi) Special Secretary of Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 22.08.2016 No. F-10/ 34 /2016/CTN (68) - 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 this department's notification No. F-10-17/2016/CTN (26), dated 31 st March, 2016, namely :- AMENDMENT In the Schedule to the said notification,- ! . Serial number 2 and entries relating thereto shall be omitted.

2. This amendment shall take effect from the date of issue of this notification. By order and in the name of the GovemJ\of Chhattisgarh, T.~ (A.P. Tripathi) Special Secretary 'B ctfl 'ti • I q; ~ II 'ti --1 cllfill~cf> ctR ~ '1?11C'I~, '161--icfl 1lcA, ".-j<.JT -<I~~ -;;<TT ~-~ : 22.08.2016 w1ifcn ~-10-34/2016/qfcp /-qi°'q (68) - t§ctftfl 41ep ~ ~ cf)x ~- 2005 (~ 2 ~ 2005) ctr mxT 15-~ IDxl ~ ~,Fck14i q;1" ~ "B c>Jrn ~- ~ fl-<<f>I-<, ~aqm-<1, ~ ~ ctr ~ ~ ~-10-17 / 2016 /qfcp /-cm:r (26) ~-1i<f> 31 lfftl, .2016 "B rlk!~Rs.a ~ ~ t. 3fWq :-

1. ~ ~ 2 ~ ~ ~ ~~~~)· <f>T "ffiq fcnm ~I

2. ~ ~ ~ ~ ct> '1ITTT ffl ct> ~-ii<f> ~ ~ ID1TT I t9~"ifl 41ep ct, -<1Gil41C"I ct, °'111, 7f!" "(feTT ~l~~lljfll-<, ~~- (~."QT. f3iq1d)) ~~ °'1"m ~- ~-ii<f> : 22.08.2016 ~ ~-10-34 / 2016 /cJTq; /-qi°'q (68) - ~ cf> ~ ct, ~jiUG 348 ct, ~ (3) cf> ~jfl-< 01 "B, ~ ~ ctr ~ w1lTcf> ~-10-34/ 2016/qfcp /-qi°'q (68), ~'1i<f> 22/8/2016 q)l ~ 3fjcf!G, '<1Gil41<"1 ct, m1mf>R 7fl", ~aq;l-<l ~<f>l~la fcnm vITTTT t I " 8~1t1Jlq; :tlltl.=t q I fc> I~ qj c.f>x ·fcr+rrr '1 ?11 C'l ll, '-16 I "1 4) 1=fcf"1", ".=t""llT '< Ill 9;< ~ ~. ~ : 29.08.2016 ~ ~-10-37 /2016/cflcp" /-qi=cJ (70) - 'dirnlflJl<t> ~ ~ q?X ~. 2005 (w. 2 ~ 2005) c#t" cfffi 21 c#t" ~-cfffi (8) mxT ~ ~lfckgfj cm- ~ if (Yf@ ~. ~ '<1'<¢1'<, cti:'li\81'<1, .~ fct+rrT c#t" ~ w. ~-10-36/2015/cflcp"/-qi=cJ (64), ~.=ti¢ 30 fftaJ-il-<, 2015 if Ptk!fc1Rsla 3tR ~ ~ t, 3l~:- '3"cR'f~if,- ~ ~ ~ "31 ~ 2016" cB" "'{°~ "qx, ~. ~ ~ ~ "30 ~. 2016" >ffITT"~ fctRTT \i'frir 1 .=rm~. ~.--jjcp: 29.08.2016 ~ ~-10-37 /2016/cflcp"/-qr-cJ (70) - .1lffi'f cB" ~ cB" 31:fr;'c§~ 348 cB" ~ (3) cB" '1lj-<N°1 if, ~ fct'+rrT c#t" ~ ~ ~-10-37 / 2016/cflcp"/-qi=cJ (70), ~.=ti¢ 29/8/2016 "cfj"f ~ ~. '<l'Jlf4lc'1 cB" >fTmR ~. e,ti:'lqtll' cB" '<l'Jlf 41d cB" -.--iTJ:f ~ Tim (-}Jl~~lljfll'<, -4~. (~.-cfr. 8Jq1d)) ~~ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated: 29.08.2016 No. F-10/37/2016/CT/V (70) .,. 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, makes the following further amendment in this department's notification no. F-10-36/2015/CT/V(64), dated 30st September, 2015, namely:- AMENDMENT In the said notification,- For the figures and word "31st August 2016", the. figures, word and punctuation "30th November, 2016" shall be substituted. By order and in the name of the Govemorx ~hha~isgarh, ,J~- (A.P. Tripati) · Special Secretary " tPC'{"lltl~lep ~lltl--1 qlfi'l~cf> qR ~ ii-,11&1ll, '"h51--lcfl ~. 'l<fT "(ll!T< .:r<TT ~, ~ : 29.08.2016 ~ ~-10-37 /2016/cffcp/-qrq (71) - -m,:, ~ fl'<cbl'< "cbT ~ m ll<TT % fcp B"'lflJlct, ~ ~ "cBx ~. 2005 (-m-. 2 xF'( 2005), cB~lll ~ "cBx ~. 1956 (-m-. 7 4 xF'( 1956) m 'diCTJlfl JI ct, ~~ aBT "# ~ :cB" . m 'Clx "cBx ~. 1976 (-m-. 52 xF'( 1976) * 3RrTTf "cBx ~ ~ ~ ~ cllclfllfllll'i ctJ- ~ ~ "cbx ~ cblllcllf%lli, ~ 'di"'"lflJlc?, ~ ~ "cBx ~. 2005 (-m-. 2 xF'( 2005) c#1" tITTT 21 ctJ- '31l-tITTT (7) * >fTcltTFlT * 3RrTTf cf)~0-5'{ qif 2016 cB" 3Rf c,cp ~ fcpm '3fRT %, 3ifx ~ "cfjx ~ ~ ID"'<T ~ \ill~.~ Wfcf >l<lTflT :cB" '34xitt ~ fcrfITT=f cblcvllcl~ :cB" ·1fR=R ~ -lfr fcnm \ilT ~ % 3ifx "cbx .~ ~ cf)l" ~ cbl~folf%lll cpl" 1°1~1~ cB" ·3m 'Clx ~ ~ cB" fu<) x=fa=Jll ~ ~, ~ '1ilcl~llcb % fcp ~ cblllcl If% lll cpl" ~ ~ * fu<) fcrfITT, ~:...."ffli:rr ~ ~; ~, 'di CT1 I fl JI ct, ~ ~ "cbx ~, 2005 (-m-. 2 xF'( 2005) c#J" 'cITTT 21 c#1" ~-tITTT (8) ID"'<T >TGrn ~1Rklii'i cf)l" ~ "# "C'I'@ ~, ~ flxcbl'<, ~C1 <{81'<1, ~ cllclfl 141 * ~tf tf. '3cR'f ~ * ~ ~ ~ "cbx ~ cbl4cll61, \Tll' fli51llcb ~, c11fu11vllcb "cbx, cllfulfu-llcb "cbx ~ ~ fli51llcb cllfulfu-llcb "cbx ~ cB" "fll,a:f ~ "ITT, 3ifx \Tll' 31 ~fl~'< 2016 c,cp ~ -mT c#1" \JJTTfr %, cf)l" ~ ~ ~ ~ cf)l" 31 l=frcf, 2017 c,cp ~· % I 'di CT1l fl J I ct, cB" '< I 'J"ll 41 C'I cB" '1f1=f ~ ~* 3ll~~lljfll'<, --JlT~ (~.i:fi. 8tq16)) ~~ ~· ~, ~.=ticb : 29.08.2016 ~ ~-10-37 /2016/cffcp /-qrq (71) - ~ cB" ~ cB" 31ju'&~ 348 * ~ (3) * oljxH 01 "#, ~ ~ c#1" ~ ~ ~-10-37 / 2016/cffcp/-qrq (71), ~.=ticb 29/8/2016 "cbT ~ ~, '<l'J"ll41C'I cB" ~ ~, ~C1c{&l{I !,lcbl~ld fcnm \if@l % I ' . Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated : 29.08.2016 No. F-10/37/2016/CT/V (71) - Whereas, the State Government is satisfied that all such assessment proceeding of dealers liable to pay tax under the Chhattisgarh Value Added . Tax Act, 2005 (No. 2 2005), 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 2016 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 to complete such proceedings on merits, it is essential 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 31st March, 2017 the period for completion of every such assessment proceeding under the said Acts in respect of every dealer, which is pending before the Assistant Commissioners of Commercial Tax, Commercial Tax Officers and Assistant Commercial Tax Officers, and not completed by 31 st December

2016. By order and in the name of the Govern:q ~a~sgarh, ✓,~ (A.P.Tr~ Special Secretary 't:9 ro1 ti4 I ~ ~ 11 tt .=t ql~l~qj cfR ~ '1 =,m.·,t 4, '16 I .=t <fl 1=JcA, ".=tm '< 14 ~'< ~ ~, ~-1icn: iQi-1.1.. - 2- 0 1." ~ ~-10-42/2016/qfcp/trrq (75) - \Jm"itPI~ ~ ~ cR ~ , 2005 (w. 2 'fl'1 2005) qft tlm 15-~ qft ~-tlm (1) &RT >fGffi ~,fcra;q) cJTT WTI1T -fr c'rIB ~, ~ fl-<cf>I-<, ~aqsl-<I, ~ ~ ~ ~ m ~ (2) -fr RIPl~t:c 1,R>f m crrf cJTT, '3cRf ~ m ~ (3) -fr <l~ RIPt~te ~ ci"cn, cR m ~ ~. ~

31.03.2017 ci"cn ~ >RR ~ t 3T~ :- \Jm"ix-Plq, cf> '11\Tl!4IC1 cf> ~ ~ 'ff~ 311~~11jfil'<, -J1T~t- (~-~ -~) ~~ -;i-m ~, ~-iicn: 'l. Cc- i. '\.- '2-o \ ~ ~ ~-10-42/2016/qfcp/trrq (75)- 1TTW ~ ~ ~ ~ji8G 348 ~ ~

(3) ~ 3ljft'1°1 -fr, ~ fcliwT qft ~ cplTTcp ~-10-42/2016/qfcfj /trrq (75) ~-1icn 1s.11.201s cnT ~ ~, -<I\Tll41e1 m mfw:rn ~, ~ ~ .\.lcn1~1a fcITTlT ~ti \Jm"ifl'lep cf> '11\Tl!41C1 cf> ~ ~ ~ 311~~11jfll( ~T~ (~-~ -~) fc)ffi~ Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, Naya Raipur NOTIFICATION NayaRaipur, Dated: \~-\t- 2-a\.~ No. F-10-42/2016/CT/V (75)- In exercise of the powers conferred by 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 goods specified in column (2) of the Schedule below, from payment of tax to the extent as specified in column (3) of the said Schedule upto 31.03.2017, namely:-

SCHEDULE s. Class of goods Extent of exemption No.

(1) (2) (3)

1. Debit/Credit Card Swipe Machine Whole of tax

2. This notification shall come into force with effect from the date of its publication in Official Gazette. By order and in the name of the Governor of Chhattisgarh, -J11:~ ( A. P. Tripati) Special Secretary ·•. " thtfltF1I 4 ~ qlfi,l~cf> cR ~ '1-311 cl <Q, •HWi <ft 'JJ<A, -;:rm ~ ~~-11 -;,m ~- ~'1i¢ : 30.11.2016 ,s1 -~ ~ 10-43/2016/qfq,/-qr=q (76) - 'c9ffiltPll'I!, ~aqal'l!I, ~ ~ ~ ~ w. ~-10-36/2015/qfq,/-qr=q

(64),. ~•-lien 30 fflaRqx_ 2015 ~ Ptki~Rsla 3fix ~ ~ ~- 3ll?ffi'(:- ~~1f.- ·3tcn, ~ ~ ~ "30 fflx, 2016" ~ ~~ "CR, 3fcn, ~ ~ ~ . ' "31 GFtc.l.fl, 2017" ~ fcl>m 'Gfm I -;,m ~. ~'1i¢ : 30.11 .2016 ~ ~-10/ 43/2016/qfq, /-qr=q (76).-1lffii cf> ~ cf> ~jiUG 348 cf> ~ (3) ~ ~jfl~OI ~. ~ ~ ~ ~ ~ ~-10/43/2016/qfq,/-qr=q

(16), ~-1icn 30.11.2016 cpl~~ -.:1~q1e1 cf>~~. ~aqa1-.:1. ~cn1~1c1 fcpm \1JTT'fl~I , • I , . I~ , . , . " Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, N aya Raipur NOTIFICATION Naya Raipur, dated: 30/11/2016 z?No. F-10-43/2016/CTN (76) - 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, · makes the following further amendment in this department's notification no. F-10-36/2015/CT/V(64), dated 30st September, 2015, namely:- AMENDMENT In the said notification, - For the figures, word and punctuation "30th November, 2016", the figures, word and punctuation "31 st January, 2017" shall be substituted. . ' -·J ~ C · By order and in the name of the Governor A Chhattisgarh, ' ~~ (A. P. Tripathi) Special Secretary 9ctflt1~1q; lTNR, qlfalRm<t> cfR ~. '1-511C'I~, '161-ricft 1l<R, ~ ~ ~ ~. ~-ii<t> 30.11.2016 -~ ~-10-44/2016/cJTcp/aj:q (77) - 0rolfi'l<t, ~ ~ q)x ~. 2005 (w. 2 ~ 2005) ~ ~ 15-~ ~ '31l-~ (1) cf> m (GT) ~ ~ ~1fck14'i cpl ~ -q C'l@ ~. ~ th:¢1-<, qaqa1-<1, ~ cft ~ ~ cf> ~ (2) -q <T~ f4Pi~te c2.11q1R4'i cf> cf1f cpl, ~ (3) -q "lf~ f4Pi~te crtf cf> ~. ~ (4) -q "lf~ f4Pi~te \1CRf ~ cf> ~ ~ \:9ctlltPl<t, ~ ~ cpx ~. 2006 ~. \1CRf ~ cf> ~ (5) -q f4Pi~te ~~war cf>~ mr ~. ~ ~ ~ t 3Tmq :-

3T. w.

(1) (2)

1. 0rolt1 4l<t, ~ ~41cff1 cpx ~. 2005 (cp, 2 "'ff1 2005) . ~ ~-2 cf> -iwr-3 cfi ~jwJlicJ> 5 1l ~~ - ~Pi~te ~3TT q)f c,qq'fllll ~ qffi ~ q\51lcfid &41q1~. f"Gtt1$1 ~ ~ ~ fcrnRl ~~- 1 ~~q,lf ti

2. 8rolt1 41<t, ~ ~ cpx ~. 2005 (w. 2 "-ff1 2005) ~ ~-2 cf> 1TT1f-3 cf> ~jwiiicJ> 5 -q Fci PIR~ ~31l q)f c,qqtllll ~ ~ c,qqtlllfl ~ . 0)¥¢-<. 0rolt1 41<t, ~ ~ cpx ~. 2005 cf> 3Rfl@ q\,flct>a ¼1q1~. • C. f"Gtt1$1" ~ ~ ~ ~ ~ ~- 10 ~ "fl cff1f ~ I . ,, ,, ~:1-tltfl

(3) ~ qtf 2015-16 ~ qtf 2015-16 ,~,..., -, I cl~ ~

(4) (5) Qffi 21 ~ ~ ~ (2) 1l jqMIGCC ¼141fi '3"4"-Qffi (2) ~ cpx ~ cl~ ~. ~ ~ cfi m (~), "ITT, cf> :fTclFl cf> ~. 0rolt1 41<t, (GT) ~ ~ ~ q)x ~. 2005 ~ (cfR) cl~ Qffi 19 ~ '3"4"-~ ( 1) cf> m ~ (~)cfi~cfi~fcrtmf 20(2)(cp) ~-18 -q ~l-ie1l~-i ~ f4rolll crtf 2015-16 ~ ~ 28.02.2017 clcp ~ cpx mTT t I Qffi 19 ~ ~ ~ (2) 1l f4Pi~te &41q1~ '31i-Qffi (1) ~ q)x ~ ~ ~. ~ ~ cfi m (1T), "ITT, cf> :fTclFl cf> ~ 0ctlltPl<t, Qffi 21 ~ ~ ~ cpx ~. 2005 ~ '31i-Qffi (2) ~ 19 ~ '3"4"-~ (1) cf> m cfi m (~). (~) cf> ~ cfi ~ fctf%cl (GT) ~ ~-18 1l ~1-1e11~-1 ~ ~ (cfR) ~ crtf 2015-16 ~ ~ 28.02.2017 Qffi 41 ~ "ffcp ~ q)x mrr i cl~ ~ '3"4"-Qffi (2) ~. 1961 ~ Qffi 44~ cf> cl~ ~ 3Rfl@ <T~ ~ ~ ~ ~ 20(2)(cp) ~ ql~lfGlicJ> cpx ~ cf> ~al ~ cITT"1Tf I ;:;, ·.

3. 0m"Jt1 4t~ ~ ,;-,, ... n, ~ cJlf cpx ~. 2005 2015-16 (in. 2 . ~ 2005) ctr ~-2 cf> 1WT-3 m! ~jms:iicn 5 ll Pc!Pt~t:c ~JTT q;J i?.jq ti I lf ~ crrR c2,1qt11l!1 -ct>) 't91¥ct>-<. 01:Jll .. t1 4t~ ~ ~ "ct>i~. 2005cfi 3@"l@ <h1114l a elf I q I .fl, Rnt1c6'1 m ~ cgR~xrfw~.10 ~m~,~ t1· •. l . tlRT 21 ctr '31l-tlffi (2) cfim (~). (GT)~ (~) TI~ ~ 20(2)(cp) ~ ~ (2) ll RI Pt ~t:c elf fq I {I ~q>x~~~. ~cmt 61, cf> 'TRfR cf> ~. t9ffil'tt 4(~ ~ ~ cpx ~. 2005 $1 tlRT 19 $1 '31l-tlffi ( 1) cf> m (~) m ~ m ~ fctfmf ~-1a ll ~1--1C"lt~--1 fcl"cRur ~ cJlf 2015-16 ~ ~

28.02.2017 "c,cn ~ cpx ~ t TI~ 3fJ<lciR ~ . 1961 $1 tlRT 44~ cf> 3@"l@ ~~ ~ ~ ftq)i qft ~ ~ 0ro"Jt1 41~ ~ ~ cpx ~ . 2006 cf> ~ 53 cf> '31l-~ (1) 1l ~~ Pc!Pt~t:c ~-5o ll ~ ftq)i $1 ~ q I fut fv-~ct> cpx ~ cf> "tilla-T ~ cITT'1TI" I 'c9ffiltPI¢ cf> -<I\Tll41cl <f> -;:rJlf ~ am~m- (~-~- ) fctffi~ ~ ~. f"q.-jjcp : 30.11.2016 ~ ~-10-44 / 2016 / cfTcp / qfq (77) - ~ cf> ~ cf> ~ j'i:0 G 348 <f) m (3) cf) ~j'fi-i!OI -q, ~ ~ ~ ~~~cplTicp ~-10-44/2016/cffcp/qfq (77) fq.:iicf> 30.11 .2016 ~ 3T¥JG -<1Gll41cl cf> ~ xl, ~ GlxT !.lcf>l~lci ~ "GfTfil ~ I ' I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, Naya Raipur NOTIFICATION Naya Raipur, Dated 30.11.2016 No. F-10-44/2016/CTN (77) - 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 dealers as specified in column

(2) of the Schedule below, for the year as specified in column (3), from provisions of the said Act and 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.

(l)

SCHEDULE Class of dealers Year

(2) (3) Registered dealer, whose Financial annual . turnover is less year than Rs. 1 crore, who 2015-16 deals • in goods as . specified in S.No. 5 of . Part III of Schedule II of the Chhattisgarh Value A.dded Tax Act, 2005 (No. 2 of 2005) Registered dealer under Financial the Chhattisgarh Value year Added Tax Act, 2005 2015-16 whose annual turnover is less than Rs. 10 crore, except dealer, who deals in ·goods specified in S.No. 5 of part III of • I S,chedul_e II of the Chhattisgarh Value Added Tax Act, 2005 V'f ?• f of 2005). -. . Section/Rule from which exemption granted

(4) Clauses (i), (ii) and (iii) of sub-section (2) of Section 21 and rule 20(2)(a) Clauses (c) of sub-section ( 1 ) of Section 19, clause (i), (ii) and (iii) of sub-section (2) of Section 21 and sub section (2) of Section 41 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, files a statement online in Form-18 prescribed as per the provisions of clause (b) of sub section ( 1) of Section 1 9 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2015-16 up to 28.02.2017. When the dealer specified in column

(2), after payment of due tax amount with interest, if any, files a statement online in Form-18 prescribed as per the provisions of clause (b) of sub section ( 1) of Section 19 of The Chhattisgarh Value Added Tax Act, 2005 for the financial year 2015-16 up to 28.02.2017 and shall furnish a copy of audit report, as required under Section 44AB of the Income Tax Act, 1961 before the Commercial Tax Officer.

3. ~egistered dealer under Financial the Chhattisgarh Value year 2015- Added . Tax Act, 2005 16 · whose annual turnover is · Rs. 10 crore or more, exeept dealer, who deals in goods specified m S.No. 5 of part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). . 1 Clauses (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, files a statement online in Form-18 prescribed as per the provisions of clause (b) of sub section ( 1) of Section 19 of the Chhattisgarh Value Added Tax Act, 2005 for the financial year 2015-16 up to 28.02.2017 and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 1961 and audit report in From- 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~ ( A. P. Tripathi) Special Secretary \l ctfl tM q; ll'T'tf-l, qlfill~<f> cfR ~. 'l?llcwt~. ii61"1ct) 1l<R, .=t"llT ~ ~ ~-1 I , , -fm ~-~ 30.11.2016 '~ ~-10-44/2016/q[q)/~ (78) - BrnltPl<f, ~ ~ ~ ~- 2005 ("ij)_ 2 ~ 2005) ~ elm 15-xsr ~ \W-tlm (1) cf> ~ (GT) &m ~ ~1Fcta~1 cm ~ -1l ~ ~-~ 't1"1¢1"1, C!c'lG,61"11, ~ <fr -rrt ~ cf> ~ (2) ll !flm fclPt~tc ~ ~--- '3<Rf ~ cf> ~ (3) ll fc1Pt~t5c ~ olm ffiTT cf> ~ m ~ ~ .cf'f 2015-16 cf>~ ~ 28.02.2017 c=rcn ~ ~ ~ l 3T~ :- 31j~) . , . 3lcp. ~~~cft°"'lt ~ef.\:1-=t cre.lT -ml

(1) (2) (3)

1. t§rn~ti•lip ~ "(1ql~C1 ~ '+WT-ll ~ Gil--1451~:- "¢x~. 2006cf>~ (cJ;) ~ cfft ~-1 ~ fc)Pt~t5c ~ m ~ 20 cf>~-~ (2) cf> ~ 45.;: jcf'c1 -.::i@', m ~ (~) cfi· ~ ~ (~) ~ cfft ~-2 cf> '+WT-3 cf> ~jm+ii4> 1 ~ 2 ~ fc) Pt~ t:c -.::i@'. m ~-18 cf>T '+WT-ll

(ll) ~ ~ ~ ~ ~. cf> 8rn~'<1•1¢ ~ ~ w!f m ~ ~ ~ m I - \l~'t141¢ cf> '<1~41C'I cf> ~ ~ ~ ~~~~llj~I'<, .. --f ,::__...&------ (~-~- '-""---~) ~~ - ' .=t"lIT ~- fq"1ic!? : 30.11.2016 ~ ~-,10-44/2016/qTcp/-qrq (78) - ~cf>~ cf> 31jiUG 348 cf> ~ .(3) cf> 3lj't1'<01 1l, ~ fcMT1l" ctr ~ ~ ~-10-44/2016/ qTcp/"QTiJ (7-8) fq-1icf> 30.11.2016 ~ ~ '<1~41C'I cf> ~ ~. ~ IDxT !Jcf>l~ld ~ \ifffiT t I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, N aya Raipur NOTIFICATION Naya Raipur, Dated 30.11.2016 No. F-10-44/2016/CT/V (78) - 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 (2) of the Schedule below, subject to the restrictions and conditions specified in column (3) of the said Schedule, for the financial year 2015-16 upto 28.02.2017, namely:- S.No. Rule from which exemption is nanted

(1) (2)

1. . Part-C of Form-18 prescribed under . . clause (b) of sub-rule

(2) of rule 20 of the Chhattisgarh Value Added Tax Rules,

2006.

SCHEDULE Restriction 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 of the Act or goods exempted by notification, or

(b) Goods specified in S.No. l and 2 of Part-III of

(c) Schedule-II of the Act, or Medicine at maximum retail price. By order and in the name of the Governor of Chhattisgarh, -+11~ ( A. P. Tripathi) Special Secretary actfl ~M cf, lffi=A, q1fa,~q, <JR ~. '1?11cl~. '161"14' 1f<FJ, .:n:IT ~ .:n:iT ~. fG-1icf> 30.11 .2016 ·~ ~-10-44/2016/qlcp/~ (79) - actfltt 41~ (err) IDxT ~ - ~lfckt~l 'cf>T ~ 1l c'JIB ~ . ~ -<Ncf>I'( l,!tl<;_&l'<I, ~ fcmT7f ~ ~ w. ~-10733/2016/qlcp/~ (65), fG-1icf> 11 ~. 2016 1'.f ~kifF!Rsla 3fix ~ ~ t 3l~:- ' '3cffi~1f.- 3lcn ~ ~ "30-11-2016" 3Tm 'ITT cf> ~ '!R, 3lcf> ~ ~ "28.02.2017" ~ fcpm ~ I ; . ·r ... , • , ~ ~-10-44/2016/qlcp/~ (79) - 1lffif cf> ~ cf> 3ij'tUG 348 cf> ~ (3) cf> 3ljttx01 1'.f, ~ fctm.r ~ ~ cplTTq) ~-10-44/2016/ qlcp/~ (79) fG-1icf> 30.11 .2016 ~ ~ -<1~4lc1 cf> ~ ~. ~ IDxf Mcf>lflltl ~ vITT'fT t I '· Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, Naya Raipur NOTIFICATION Naya Raipur, Dated 30.11.2016 No. F:'10-44/2016/CT/V (79) - 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 further amendment in this department's notification no. F-10-33/2016/CT/V(65), dated 11th July, 2016, namely:- AMENDMENT In the said notification,- . ' For the figures and punctuation "30-11-2016", the figures and ptJ.nctuation "28.02.2017" shall be substituted. r .. By order and in the name of the Govem~Aof Chhattisgarh, --V-f1~ ( A. P. Tripathi) Special Secretary srn"i'fl•iq; ~. qjfaj~qj cfR ~. '1?11~~. '161-icfl 1l<f-l, ~ ~ "-im ~. IG-1icf> 30.11.2016 ~ ~-10-44/2016/qfq)/"QTa (so) - 8ctfit1,1q; ~ ~ "cf>x ~. 2005 (~. 2 ~ 2005) ~ mxr 15-~ ~ ~-mxr (1) cfi ~ (GT) mxr ~ ~lfcffill'i "cf>T ~ 1f ~ ~. ~ ti'<cf>I'<, ~aqalxl, ~ fctwr ~ ~ w. ~-10-33/2016/qfq) ;-qtq (66), IG--1icf> 11 ~. 2016 1l PIS--ifaf"&a 3fix fflmR~t3l~:- 3lcP ~ ~ "30-11-2016" ~~"CR, 3fcp ~ ~ "28.02.2017" ~~~I 8ro"m,1 q; cfi xl\Tll41~ cfi ~ ~ ~~. -lflT~-· (~.-cfr. f31q181) ·.: . fctffi~ "-im ~. IG--1icf> : 30.11.2016 ~ ~-1 o-44 / 2016 / qfq) /"QTa (so) - 1lffif cfi ~ cfi 3ij'i"U G 348 cfi ,m (3) cfi ~jti-< 01 "If, ~ ~ ~ ~ ~ ~-10-44/2016/ cJTcp /~ (so) IG-1icf> 30.11.2016 ~ ~ xl\Tll41~ cfi ~ ~. ~ mxr ~cf>l~ld ~ \iITfil t I Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhavan, Naya Raipur \ NOTIFICATION Naya Raipur, Dated 30.11.2016 No. F.;,10-44/2016/CT/V (80) - 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 further amendment in this department's notification no. F-10-33/2016/CT/V(66), dated 11 th July, 2016, namely:- AMENDMENT In the said notification, - For the figures and punctuation "30-11-2016", the figures and, p~nctuation "28.02.2017" shall be substituted. ·.t By order and in the name of the Governor of Chhattisgarh, ---Jlr~ ( A. P. Tripathi ) Special Secretary Subject-Chhattisgarh Value Added Tax Adhisuchna No. 12-27.12.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 15-08.03.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 16-08.03.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 19-22.03.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 26-31.03.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 27-31.03.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 28-31.03.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 29-31.03.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 30-31.03.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 31-31.03.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 32-31.03.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 50-13.04.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 51-13.04.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 52-21.04.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 55-03.05.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 56-03.05.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 57-18.05.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 60-03.06.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 63-30.06.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 65-11.07.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 66-11.07.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 68-22.08.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 70-29.08.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 71-29.08.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 75-16.11.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 76-30.11.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 77-30.11.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 78-30.11.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 79-30.11.2016 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 80-30.11.2016

Chhattisgarh Value Added Tax Act, 2005 (Adhisuchna Year 2016)

The enactment

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