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Naya Raipur , the 23rd March 2018
NOTIFICATION
No. 10/2018 - State Tax (Rate)
No. F-10-15/2018/CTiV (27).- In exercise ofthe powers conferred by sub-section (l) ofSection 1i of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following filther amendment in the notification of the State Govemment, in the Commercial Tax Department, No. 8/2017-State Tax (Rate) notification No. F-10-43/2017lCTN(76), dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, datedthe 29th June,2017, and amended vide notification No.38/2017- State Tax (Rate) No. F-10-81/20l7lCTlY (l4l), dated the l3th October,2017, published in the Gazette (Extraordinary) of chhattisgarh, No. 454, dated the 25th october, 2017 , namely :-
In the said notification, for the figures, letters and words "3 I'tday of March, 2018", the figures, lefiers and words "30ft day ofJune, 2018" shall bi substituted.
By order and in the name of the Governor of Chhattisgarh,
A. P. TRIPATHI, Special Secretary.
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Naya Raipur,the23rd March 2018
NOTIFICATION No. 1412018 - State Tax
No. F-10- 15 12017/CTN (28) - In exercise of the powers conferred by Section 164 of the Chhattisgarh Goods and Services Tax Acq 2017 (7 of 2017), the State Govemment hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017,namely:- -
1. (l) These rules may be called the Chhattisgarh Goods and Services Tax (Third Amendment) Rules,20l8.
(2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017,-
(D in rule 45, in sub-rule (1), after the words, okhere such goods are sent directly to a job worker", occurring at the end, the following shall be inserted, namely:-
",and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal or the job workers ending the goods to another job worker:
Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by onejob worker to another or are returned to the principal.";
(ii) in rul'e 129, in sub-rule (6), for the words "ashllowed by the Standing Committee", the words
260 {3} vd€rrE{rqrd,fr'oas may be allowed by the Authority" shall be substituted;
(iii) in rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:-
"(4) If the report of the Director General of Safeguards referred to in sub-ruie (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section l7l or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter,it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.";
(iv) for rule l34,the following rule shall be substituted, namely:-
A minimum of three rnembers of the "134. Decision to be taken by the majority.- (l) Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.";
(v) after rule 137,1n the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely : -
"c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient.by way of commensurate reduction in prices.";
(vi), after rule 138D, the following Explanation shall be inserted, with effect from the l't of April, 2018, namely:-
"Explanation. - For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail'and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.".
By order and in the name of the Governor of Chhattisgarh,
A. P. TRIPATHI, Special Secretary.
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Naya Raipur, the 23rd March 2018
NOTIFICATION
No. 15/2018 - State Tax
By order and in the name of the Governor of Chhattisgarh,
A. P. TzuPATHI, Special Secretary.
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- A{{^{{FOOTNOTE 8}}}}-State Tax, No. F-10-9/2OL8ICTN(22), dated the 7ft March, 2018 published in the Gazette (Extraordinary) of chhattisgarh, No. 93, dated the 12m March, 2018, shall come into force. (1) (2) 1. $ta, zota 20 ry$, 2Otg ↩
s'fi' Bw5il' Etq.fud'
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Naya Raipur, the 23rd March 2018
NOTIFICATION
No. 16/2018 - State Tax
No" F-10- 15l20l7lCTlY (30). - In exercise of the powers conferred by Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017,the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:-
TABLE
| Sl" No. | Month Last date for filing of return in FORM GSTR-3B | |
| (1) | (2) (r) | |
| I | April,2018 20thMay,2018 | |
| 2. | May,2018 20th June, 2018 | |
| 3. | June, 2018 20 th July, 2018 |
2.
Payment of taxes for discharge of tax liability as perFORM GSTR-3B: Every registeredperson furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 ofthe Act, discharge his liability towards tax, interest, penalty, fees or any other amount payableunder the Act by debiting the electronic cash ledger or electronic credit ledger, as the case maybe, not iater than the iast . date, as mentioned in column (3) of the said Table, on which he is requiredto furnish the said return"
By order and in the name of the Governor of Chhattisgarh,
A. P. TRIPATHI, Special Secretary.
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