Extension of Time limit for Form-18 for Financial Years 2014-15, 2015-16 and 2016-17 under Chhattisgarh Value Added Tax Act

The State Government of Chhattisgarh, on June 01, 2018, has exempted the class of dealers as specified in the table below, for the year as specified below, from provisions of the Chhattisgarh Value Added Tax Act, 2005 and Chhattisgarh Value Added Tax Rules, 2006, subject to the restrictions and conditions specified, namely:

Class of dealers

Year

Section/Rule which exemption is granted

Restrictions and conditions

Registered dealer, whose annual turnover is less than Rs. 1 crore, who deals in goods as specified in S. No. 5 of Part III of Schedule II of the Chhattisgarh Value Added Tax Act, 2005

 

Financial year 2014-15, 2015-16 and 2016-17

 

Clauses (i), (ii) and (iii) of sub-section (2) of Section 21 and rule 20(2)(a)

 

When the dealer, 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 financial year 2014-15 up to 30.06.2018, for financial year 2015-16 up to 30.09.2018 & for financial year 2016-17 up to 31.12.2018.

Registered the is dealer under Chhattisgarh Value Added Tax Act, 2005 whose annual turnover less than Rs. 10 crore, 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

 

Financial year 2014-15, 2015-16 and 2016-17

 

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)

 

When the dealer, 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 financial year 2014-15 up to 30.06.2018, for financial year 2015-16 up to 30.09.2018 & for financial year 2016-17 up to 31.12.2018 and shall furnish a copy of audit report, as required under Section 44AB of the Income Tax Act, 1961 before the Commercial Tax Officer.

Registered dealer under the Chhattisgarh Value Added Tax Act, 2005 whose annual turnover is Its. 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

 

Financial year 2014-15, 2015-16 and 2016-17

 

Clauses (i), (ii) and (iii) of sub-section (2) of Section 21 and rule 20(2)(a)

 

When the dealer, 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 financial year 2014-15 up to 30.06.2018, for financial year 2015-16 up to 30.09.2018 & for financial year 2016-17 up to 31.12.2018 and shall furnish a copy of audit report as required under Section 44AB of the Income Tax Act, 1961 and audit report in Form-50 as specified in sub-rule (1) of rule 53 of Chhattisgarh Value Added Tax Rules, 2006 before the Commercial Tax Officer.

 

 [Notification No. F-10/27/2018/CT/V (42)]

 

URL: http://comtax.cg.nic.in/pages/2018/VAT/NewDoc2018060247.pdf