Chhattisgarh Government further extends the time limit for Assessment for the year 2014-15 for certain dealers

Dec 12, 2018 | by Avantis RegTech Legal Research Team

The assessment proceeding of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005, the Central Sales Tax Act, 1956 or the Chhattisgarh Sthaniya Kshetra Me Mal ke Pravesh Par Kar Adhiniyarn, 1976 have to be completed by the end of the calendar year 2017 under the provisions of Section 21 of the Chhattisgarh Value Added Tax Act, 2005. The assessment could not 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, the State Government of Chhattisgarh on December 10, 2018 has extended the time limit for assessment for the year 2014-15 up to April 30, 2019.

Therefore, the State Government of Chhattisgarh, extends up to December 31, 2018 the period for completion of every such assessment proceeding under the said Acts in respect of every such dealer whose turnover in the year exceeds Rs. 1 Crore, and not completed by September 31, 2018.

The extension was given by amending Notification No. F-10-46/2018/CT/V (75) dated September 04, 2018, in the following manner:

For the figures, words and punctuation “31th December, 2018”, the figures, words and punctuation “30th April, 2019” shall be substituted.

[Notification No. F-10-63/2018/CT/V(105)]




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