The Commercial Tax Department, Chhattisgarh has issued Notification No. 26 and 27 to further extend the time limit for submission of Form – 18 for Financial Year 2015-16 and Financial Year 2016-17. State Government hereby exempts the following class of dealers for FY 2015-16 and FY 2016-17 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 2015-16
(5) |
Due Date for filing Form 18 for FY 2016-17
(6) |
|
| 1 | Registered Dealers whose annual turnover is less than Rs 1 Crore, who deals in goods as specified in Sl. No 5 of Part III of Schedule II of The Chhattisgarh Value Added Tax Act,2005 | 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 | 30/06/2019 | 30/11/2019 | |
| 2 | Registered Dealers whose Annual turnover is less than Rs. 10 Crore, except dealer who deals in goods as specified in Sl. No 5 of Part III of Schedule II of The Chhattisgarh Value Added Tax Act,2005 | Clause ( 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 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 and shall furnish a copy of audit report as required under section 44AB of the Income Tax Act, 1961 before the Commercial Tax Officer | 30/06/2019 | 30/11/2019 | |
| 3 | Registered Dealers whose annual Turnover is Rs.10 Crore or more except dealer who deals in goods as specified in Sl No 5 of Part III of Schedule II of The Chhattisgarh Value Added Tax Act,2005 | 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 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 the Chhattisgarh Value Added Tax Rules, 2006 before the Commercial Tax Officer | 30/06/2019 | 30/11/2019 | |
| 4 | Every Registered Dealers 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. |
30/06/2019 | 30/11/2019 |
For further information please refer the attached Notifications.
Source : Commercial Tax Department- Chhattisgarh
