The Commercial Tax Department, Chhattisgarh has issued Notification No. 77 and 78 to extend the time limit for submission of Form – 18 for Financial Year 2014-15. State Government hereby exempts the following class of dealers for FY 2014-15 from the provisions of the Chhattisgarh Value Added Tax Act, 2005 subject to such conditions and restrictions as specified in the following Table:
| Sl No.
(1) |
Class of Dealers
(2) |
Section /Rule from which exemption Granted
(3) |
Conditions and Restrictions
(4) |
Due Date for filing Form 18 for FY 2014-15
(5) |
|
| 1 | Every registered dealer, whose annual turnover is less than Rs. 1 crore in Financial Year 14-15, who is not a manufacturer and/or importer and does not affect interstate sale/sale in the course of export out of the territory of India.
|
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)
|
When the dealers 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 | 31/12/2018 | |
| 2 | Every registered Dealers whose annual turnover is less than Rs. 1 crore for the Financial Year 2014-15, as specified in Rule 20 (2) (b) of the Chhattisgarh Value Added Tax Rules, 2008. | Part C of Form 18 prescribed under Rule 20(2)(b) of the Chhattisgarh Value Added Tax Rules, 2008. | 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 Sl.No.1 & 2 of part-III of Schedule-II of Act, or (c) Medicine at maximum retail price.
|
31/12/2018 |
For further information please refer the attached Notification.
Source : Commercial Tax Department- Chhattisgarh
