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$hr d'efurf, +,;rfr t, :rqta- :-

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arq {ctT dr(r4T I

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259

ufrqrrd{rqrd, frri*. z erfta zorr

;rqT {rrrn, fraifr 23 qrt 2018

maiq. ^(rs'-10-l5l2018,qrm'Aiq eT. - sTrrd t dEEila * 3Eze6 348 t uis (:) t:r+wor fr'ge

frsTrrl61 3Im{EaT Fai+- ^{(rtr-10-rs/20197Erq7qiq}(27), Eai*" 23-03-2ots +r:iffi 3rflE trcqqrdr *.

crkmr t ^('crfr{Er[s-frftrd f4-fi arn tr

se$w fi rr-qq-f, t drq t aer'3rfi?rgrTru,

s.fr. Bvr-5t, E*csfu*.

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.

;rqT {rrrrt{, rfiifr n qfr 2019

EhT

H?Ti*- ^{(rs-10-15/2017lErrfi'/ciq}(28). - Trsrl ErfiR, Et€a6' ]Trf, 3it{ tEr m-r 3rftftqq",

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B{ff, 2017 6t 3lk €Rilrd a'rfr t' fr(r ffifua

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(2) {a M

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ft-{fr 45 * iqfr{q (t) 4 3ia fr 3Tr} aril ^.,;il6it-ff HTFT ffi gnrc +r* mre

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elor urar t ^qrctnfr +t arqg +tol orar t, sgfr ora fir ^qr*rsitr frT{uT iqafttd

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* ^qrfufrTurE--qRT ^gEf,rdfs-s ilrs, 3r-icuT ^qutmt+r'erq rd srq'fr ;

frqq t:: t 3qFqH (3) t sQqEI, ffiBa

5qfr{q 3idr?Ilff, l+-qr ilvrr,

srarira:-

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t-o qsm cFd-tf, frqr arar, ^'aTFr^EFrte r-qru sffia' 3it{ 'tfr aqRI ^qrct^EhT

{i*rfr' ^q6fr ^qq^qrat^g'ffiail€t t, ^q-6rlE {drr crff, etr;I ^crr^q$fi"{uT

ffqr ilrdr t l"t

o.?ger6 t ^qrqqrcT*'drq fr aen:nieqorr,

u.fr. Bsrdit, fuelqufud"

a-.rT Tts:{, fdrifi 23 ^qrd2018

ffiifr w-10- tszotsqwm (28). - e+rra t:dEera fi 3r{z&{ c+s t'de (:) t s"ffi{ur il'F€

EsTrq fiI3rfuqrdr fiqi*. ^{(rF-r0-ls/20l8ar+.lqiq}(zsl, fraifr 23-03-2otr or siffi :rfld r;qcrfr t'

qrfumr t (trq-d;Err r+,rR'rd l*-qr qrar tt

oedrsao fi nscrf, t arfr t aur rr*qurt,

s.fr. mir, fd*qsfud.

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:- -

(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 ^issueof

this notification.

In the Chhattisgarh Goods and Services Tax Rules, 2017,-

in rule 45, in sub-rule (1), after the words, ^okheresuch 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 ^jobworker to another ^jobworker, the challan ^may^be

issued either by the principal or the ^jobworkers ending the goods to another ^jobworker:

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 ^jobworker may be further endorsed ^by

another ^jobworker, 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

vd€rrE{rqrd,fr<im z er*a zors

260 {3}

'oas may be allowed by the Authority" shall be substituted;

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.";

for rule l34,the following rule shall be substituted, namely:-

"134. Decision to be taken by the majority.- (l)

Authority shall constitute quorum at its meetings.

(vi),

(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.";

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.";

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.

;rsT {s:{, k4i6. x art 20.18

EF.it

fraim(ttr-Io- tst2otstdTr.w.r eD. {r.'q ^g{firr,6c?Tq-6 ^qrfr3lt{ trEr m-r 3{ffiffiqq,

2017 (2017 w 7) ffr ^qrn164 (-ERr rffii ?TB'ilrt in'r r*4 +.rfr 6(', 1 3rfil, 2018 *t Ts

arffs * sc fr' A-{d +...{fr t, ffir$ 6-frTa-6 ?nsn *' ErEfuo m-{ fd}nq fr 3rBq.d-f,r

,6. 1212018-rrq m-{ ffi-qifi (rs'-10-9-2018/Erm'/ciq/22 drtrs 7 Hrd', 2018 ffi$ 6efrT"t-6 fi

3qBEa (ii), Eis (7) t Fqrs, 3lt{ A-{ff 2 t scfurq (iii), svfrqq (iv), svB+r (v), sck{q

(vi) sltr JqE-{q (vii) t iwirr e-{ca dt'r I

is-frW h {r;qEndr t;- taqr3neqn{srd

(iii)

(iv)

(v)

A minimum of three rnembers of the

3TfuEirdr

+i.'tslzot8-ql.'q

u.fr.MI,fu$Eufud.

26CI i4)

uffisr€{M[d,frqi* z erfra zors

;rqr {s:r, Fdio. 23 qr+ 2018

rqim sq-10- tszol8nrqnw er. - sTrrd t:dfrerrd fi ryzeq 348 t ris (s) fi:ra-sqor fr W

fteTrrl fir 3TfuqrdT e;lriq- u6-10-ls/20r8lqFrgiq (29), fraiir 23-03-2ots *l ridffi r{dT6 rtoqcrf, fi

qrfu-fl{ S aaqE"om-e-6rQrd fs-qr urar tr

o.drgaE A rrszrqrcr fi arq t aqr 3il-e?q€TT',

s.fi. mI, frttcqfu{.

Naya Raipur, the 23rd March 2018

NOTIFICATION

No. 15/2018 - State Tax

No. F-10- 15 /2\l7lCTlV Q9).- In exercise of the powers conferred by Section 164 of the

Chlrattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby appoints the l't day

of April, 2018, as the date from which the provisions of sub-rule (ii) of rule 2, except clause (7), aird sub-rules

(iii), (iv), (v), (vi) and (vii) of rule 2 of State Government, in the Commercial Tax Dqparfment, Notification No.

122A8-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.

By order and in the name of the Governor of Chhattisgarh,

A. P. TzuPATHI, Special Secretary.

a-qr {Er:T, ft-4f*'z: ^qrs2018

€. tolzot8 - rrw ^EF-{

fiqi*, urn-ro- rstzorg,qffi,qiq (30).- 3rE+d, 6;flw qrfl 3it{ tm *-t frqq, 2017 t

fr{fr 61 *'sc-B-{ff (5) +'qlu cBd u;tr{rrr6 ^qr6{3lk tsr m-{ 3ilfrfr:rq, zo17 {2017 6r T}

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fr =-+a sm'fr t ra-e+ (3) fr. fr deerrff cldtrd fr ^{q?rfrfrffiu-c}aiFa- il-trs +t qr s-ss T6

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4IS

e-sc fr(r$&3Tr-3s fr ffi

m,rgs ^qi{ifir 3ifrfl il-trs

(1)

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fr ffi

F.crd *.lrfr ^qr&e-Sfi {fdFerfa ^qtrasfrfuqq fr ^enrr49 t Jq-delT *

3rEn-d rifr 6(r ^g-fiTsrrufr t TilFeT (3) d"qerrsffia 3in-o artrs t 3sQqrd-, ffi

s-ffS r+d ffiI

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trqr ttrcil t f{fi-drfl 6Te 6(r ^gftB-qo* *tra rii+ ^q;q,eqra, QrF, 6r€ ^qrfrffi

3iaq Fhq * ^:driqfr sqa ErfucE +r frfu4 mi-ln t

o-.drsqo t r-+qr-f, t flrq t aer rrteql+rt,

s'fi' Bw5il' Etq.fud'

ry, ^fr-difr²³^?il-+^2o1B

ffiia ^(nF-10-tszotSqwqfu (30). - s{rra t €'E?rrf, t %ddq :+s t ris t:l *'r,+a-iur fr'go

fuTr+ fi-Jfr-W-dr mai+, ^{(rw-10-ts/20rgrErarqiq}(30), Eai+- 23-03-2018 *r siffi B-gau {rsrrqrdr fr

srfuorr S ^qa-crsrrr+lfe'rd fufl srar tt

o.fiw h u;qqra t arq t aur sr*qurr,

u.ff. Mit, fdslEuffiq

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)

April,2018

20thMay,2018

May,2018

20th June, 2018

June, 2018

20 th July, 2018

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.

dara-*, grot ew +€q srcri, E*€rrE aM ^qrrcr#qUIEndq, uug t gBa au u-orRra - zo r e.