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 amendment in the Chhattisgarh Value Added Tax Rules, 2006, from the date 1st April, 2015, namely :-
Amendment
In the said Rules :
1. In Rule 20, for the existing second proviso to clause (a) of sub-rule (2), the following proviso shall be substituted, namely:-
"Provided further that, every such registered dealer whose annual turnover is less than Rupees one crore shall furnish electronically for each year a statement in Form 18, instead of return or returns Form 17, within three months from the date of expiry of the year, and the provisions of clause (b) of sub-rule (2) shall not apply in relation to such dealer."
2. In Rule 36, for the existing sub-rule (7), the following sub-rule shall be substituted, namely:-
"(7) Every dealer shall compulsorily pay tax electronically."
By order and in the name of the Governor of Chhattisgarh
(A. P. Tripathi)
Special Secretary