The Government of Chhattisgarh on July 15, 2026, issued the Chhattisgarh Value Added Tax (Amendment) Bill, 2026, to amend the Chhattisgarh Value Added Tax Act, 2005.
The following has been stated: -
•The amendment abolishes the Commercial Tax Tribunal by omitting Section 3-A and transfers all pending appellate proceedings to the Revenue Board constituted under Section 3 of the Chhattisgarh Land Revenue Code, 1959.
•Consequently, it updates definitions and replaces the term "Tribunal" with "Board" across Sections 22, 24, 40, 47, 48, 49, 50, 54, 55, 56, and 71 of the original Act.
The detailed notification is given in the document below.
[Notification No.: 9445/V.S./Vidhan/2026]
