छत्तीसगढ़ माल और सेवा कर (चौथा संशोधन) नियम, 2018 संबंधी

click here for IIIF manifest

.i*fis.cis "sffisq-6/gf/oel 201 3-20 r s. " :o-os-zoot."

umtgr,[d ttsTrl-t

(erfltrRur)

urk*.Rfrr*,rRra

z r, rr-d 1e40

s'ciqi l⁶r l nqr, gr

-+snq

qrBtrzm 6{ fr8Trrr

drrd-q, r6ra4l srda, a-qr {rqgt

rqr rrq5, ffaio rs :rfa zora

sffW-dl

to zttzota - {r5zl 6T

{{^{{FOOTNOTE *}}}}-aio qs-ro-zrz zo¹⁸/q⁶/qrig(³³). - {=q ErfiR, ufi-{rrrd qra sltr tqr +r gfuF-+s, zolz (?o¹⁷ or z) 6r gm 164 aRM6iI cIFd'6r [frrT 6G gu, e-.t-ea.ra ara:itr t-+ or ff+a, zorz or sf{ {icttra 6-cA fi fr('ffifua frqa q-dTfr t, 3re& ,--

(r) 5a ffi +r *iffrg aw ofrenra qra sitt frqI qi{ (stqt +hicrd) B{rfr, 2ot8 *rer

(z) 5a M d fsr sFqer fr'trd t rsfi tr-Erq,t F-{rfr Fs sfrq+dr d crtl 6ti fi drfrq d u-q.a d"i r

2. ufi*rrr6 ara:itr tro +-r G-qq, zotz l,--

(i) F-qa eg d, 5qFq-ff (5) 6 Fend tn, F-*afrfua rqr aR'qr, 3reltf,., --

"(s) ffia Ea'aiu 6 at q'G-6r qcn fr, gagd ⁶T q-aqq ⁶r qFdr-q, ffifua q* *':rEun Eqr arc'rn'-- $fr'6-dff qF-qrq 6r ro-a = ttqa-oB-a il fi'arfr 3it{ €-qrlfr 6 q-ffq +.1 3rr+d) x l1e rrf,ffi + {ra{rdBd go :m-6} - t$ zg-d-mft-d' il +' qrf, 3ik e-+rrlt fi lrqrq q{ €tq 6Tr

321

322

y$sird {q[d, Gii6 r1 q{ 2or8

(ii)

r'92.

3T(rJII I

am +iqtlm fi 3rs-qetra 6t-jT r

ER 6lfi ;

(q) sRF 6r d-6-6 iq srq 3it{ €era rR dafr, a} HRF iFI 3*,qqT,

qT rs6l sr{qFrrF dt rqnzar, 616 sffS ;

5qitqsT 6RI, 6r ql(rJfr ;

(Er) sfrF 6r feo, rei-o ersq 6i Rfua d o-a t 6-a 4s ffa 6I

(s) HfrF fi dg 6ffi ifi il6 frtunril a-fi rtait, dq d6 rffi6r 3{tq8ral, $sqff qr sqrtlqT Ertr a ff aK' 3ik 5{dt oq t o-s fia rFq +rrer gqRrfl a d r

(⁶) €frfr 6i,--

(6')

(q)

(rr)

(q)

(s)

(q)

{{^{{FOOTNOTE (6)}}}}

(3)

(E)

322 (2\ Bds-.rq {qrd, ftqis ll {{ 2o1s

d fr('ffrJideto F-

ilfrt

(71

(8 )

sfrF 16-S $risa q{ rq ir6 fuqR a-ff +trfr, dq BF {r

(o') fu-S 3irncfr.ht 3r{il4 5qnraq +-rqri fi' Rq ; (q) Bfu fr sqfrdr tr+rtQr fi frBsnf, fi fr(' ; (rr) ffi 5qs{tiFr irqr d ffi qfilqrel qr qnrErftlqt fi Fn-€t cai am sqrrd frfu6 aqqt 61 5Fh'rifr'q aTstrq-a fi qqrd., qfdqff'h ftv srqara (To;naEFcII + 3nqr rrt) 5qirdtr ocqri fi'frq ; (q) ts ffi sra q-frr-d fi frq, ffir fi-frq 5qeilo.r siqrur qfrs-⁶. gET RrwfiRr 6r ara, rEara 5qil6q 6{4ri fi fr(r (a} sfrF am g{fud grfr aR') ,

(q) 'rfiq6' t ffitua 3flnd ts,--

(i ) ilfiq sr6r {I {rFuI SFFR ; (i i) d'eE qr ffi ne fi frtna dss qr *io q=qal{{^{{FOOTNOTE *}}}} h ffi

$frBq-fr il' Jrcfi-a qB-a frBqrr+ ffiawr qr eqr$ Fi6rq ;

gsn +i$ afu-orw qr srraa ;

(iv) zrrq qr eisa qr sfrfr qr 5qe{ttrrgri, fre}s-6T E"ii, 3qqfr-d drffi 3lk 3r{qtr-d o-+orfrd, fi sRF H{ 6r q-Colfr dsr{& ;

(v) liuc. 1 nq fuqra Jisd qI €q {-qeH }, ffi srfuA-{ff arr }Trrd fr ffid ffi 6tS $f,F6 qr 3r{sera €rqr qr'ds(. 6 frffi sfufi"qs 6s1 qurfua +r frafl+qra+ rEcra rndr eftBsd{, r9s6 (r⁹s⁶ iItI 3) 6r

qnr : fr ati-a qffgr arqr fuarfuqlffq *'w fr dft-a 3ra t-S affio ,⁶+erc', 3it{ ffi qia t 6ff fia q{ t 5wtrfir dd!fi nsq{a 5sh qr.o.q;n'fr fi Fq d qf, {61 6} ; 3ik

(4) '3rff6d' t anica or $ftnd t, d {-qr$ sRfr gru,

{crq-sarq qr frFfts fu-qr qrq ;

=qan-fiBfr (+) h 3{en-a 4fdd sRfr 3rfrff, t ;

(6) 'rya' t A-frq raqrd lym sR]ff'+r, is44 (¹⁹⁴⁴ iFT t) qI SenJa srfuF-{fr, 1s6z (¹s⁶² iFr sz) fi' rtffa dra lyco 3rf,$ta t ;

(s) '⁵lrd $ffi' t t-€T 3rffi 3rflna t, R $tuB-{ff fi ³rq-a i-sr srtacr o.ri fir eIfu t f+. +iqoi {rGI .h{ zII ⁵{ltFT +t$ an?r qGtq drn ;

ti iil rsq ffi rrgffi-or d, qfrB s(s) + qqEra., "**" fi flni r6il fi' ena

x22 (41 sdwrq rmrr*, Rcis t t q$ zote

'qsq *(rger3TR-lo

1G-+as.r iG)

3ift-n ffi

o Eio' d cntrd r"Tgc, r?i6 d slrtrd srliqnrfud qr qfft$fud arfr S ³idffiEc 5agc sitr (fr'arf,zdzh:rtr qrH Bs qr or q-.{q 3{Rffffl fu-qr drdr 3i'lr sr6r{ of qrqs f-rca arar stffia t, b a⁴¹ ,

e. *iiq 3itr d(d 6{ diI TFa ({nufr a qr nnnFal

322 (61 odwrs rrqqd, e{is t t q$ zo t r

10. 6iq 3lt{ riC.? eqrd, fuiE frfl

11. galq4

qrarrzfiRIF

arfre- Eazarszq{' a-Eitr :

yrqq{⁶-dr t:

dtrtl I

+. srroft fi m-a €sqr s (qEFe 8(q) +'srarA) qr Bqo aa 5 5qG-{rar (³) 6 3r{gr es arq dfi EF-dt eqzrrrrr-rd !'rts 3r6r5az zn FIFrcr Aqrqrd grur sET sq t sflrfud fu(' drtt I qarqtr{{^{{FOOTNOTE *}}}} 6r qF 6t aitt wfd o€ srq $qds f6-qr alr'ar";

"qss ffir trcnr$-oz

@-+ar+z(s) i6J

:niqr or gn

r. sntqt fi ddt -

s. frrd'fzQ-Ercrl 6r l.ltr{q--

fdfr{sr

tF. €. (rE(rga;I

4. frirr fi ddt

Ir(a[Fr";

o-.ir+r⁴.r⁶ h {=qqrd fi'ara t avr rritrqun,

s.S.MI,E*q{tuq.

322 (⁸¹ a*mE{qq-*, ft-cis rl r$ zore

a-qr {l.Ig(, Eai6' re :rfo zora

ofreq.ra h ttsqqrfr h ara t aw r+rhn-6urc,

q.fr.ffi,tuqlqstuq.

Naya Raipur, the l8th April 2018

NOTIFICATION No. 2li20l8 - State Tax

No. F-¹⁰-²¹/²⁰¹⁸/CT/V (³³). -

ln exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act,20l'1 (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 Central Goods and Services Tax (Fourth Amendment) Rules, 20'18.

(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 89, for sub-rule (5), the following shall be substituted, namely:-

"(5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:-

Maximum Refund Amount : {(Tumover of inverted rated supply ofgoods and services) x Net ITC- Adjusted Total Turnover) - tax payable on such inverted rated supply of goods and services,

Explanation:-For the purposes ofthis sub-rule, the expressions - (a) "Net ITC" shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and

(b) "Adjusted Total tumover" shall have the same meaning as assigned to it in sub-rule @);';

(iD for rule 97, the following rule shall be substituted, namely:-

*97. Consumer Welfare Fund.-(l) All amounts of duty/central tax.i integated tax runion teritory tax./cess and income from investment along with other monies specified in sub-section (2) ofsection 12C ofthe Central Excise Act, 1944 (l of 19.t4), section 57 ofthe Chhattisgarh Goods and Services Tax Act,20l7 (7 of 2017) read with section 20 of the Integrated Goods and Services Tax Act,20l7 (13 of20l7), section 21 ofthe Union Teritory Goods and Services Tax Act,2017(l4of 2017) and section 12 ofthe Goods and Services Tax (Compensation to States) Act, 2017( l5 of2017) shall be credited to the Fund:

Provided that an amount equivalent to fifty per cent.of the amount of integrated tax determined under sub-section (5) of section 54 ofthe Chhattisgarh Goods and Services Tax Act,201'1, read with section 20 ofthe Integrated Coods and Services Tax Act,20l7, shall be deposited in the Fund.

(2) Wher6 any amount, haviRg been credited to the Fund, is ordered or directed to be ' paid to any claimant by the proper o'fficer, appellate authodty or court, the same shall be paid flom the Fund.

(3) Accounts of the Fmd maintained by the State Govemment shall be subject to audit by the Comptroller and Auditor General of India.

(4) The Govemment shall, by an order, constitute a Standing Committee (hereinafter referred to as the'Commiftee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation ofthe money credited to the Fund for welfare ofthe consumers,

(a)

(5)

The Committee shall meet as and when necessary, generally four times in a year;

(b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Committee may deem fiu

(c) the meeting of the Committee shall be presided over by the Chairman, or in his absence, by the Vice-Chairman;

(d) the meeting of the Committee shall be called, after giving at least ten days' noticein writing to every member;

(e) the notice of the meeting ofthe Committee shall speciry the place, date and hour ol the meeting and shall contain statement of business to be fansacted tJlereat;

(0 no proceeding ofthe Committee shall be valid, unless it is presided over by the Chairman or Vice-Chaimian and attended by a minimum of three other members.

(6) The Committee shall have powers -

(a) to require any applicant to get registered with any authority as the State Government may specifo;

(b) to require any applicant to produce before it, or before a duly authorised officer of the Central Govemment or the State

Govemment, as the case may be, such books, accounts, documents,

instruments, or commodities in custody and contlol of the applicant, as may be necessary for proper evaluation of the application;

(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Govemment or the State Government, as the case may be;

(d) to get rhe accounrs of the applicanrs audited. for .n.riirg prop., utilisation of the grant;

(e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subjecl lo prosecution under the Acl:

(D to recover any sum due from any applicant in accordance with the provisions ofthe Act;

to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation ofthe grant;

(h) to reject an application placed before it on account of factual inconsistency, or'inaccuracy in material particulars;

(i) to recommend minimum financial assistance, by way ofgrant to an applicant, having regard to his financial status, and importance and utilify ofthe nature ofactivity under pursuit, after ensuring that the financial assistance provided shall not be misutilised;

0) to identii, beneficial and safe sectors, where investments out of Fund may be made, and make rccommendations, accordingly;

322 ( t0) BRflaTl{ {qq-d, frii{ u q€ 2018

(k) to relax the conditions required for the period of engagement in

consumer welfare activities ofan applicant;

0) to make guidelines for the management, and administration of the

Fund.

('7) The Committee shall not consider an application, unless it has been inquired into, in material details and recommended for consideration accordingly, by the Member Secretary.

(8) The Committee shall make recommendations:-

(a) for making available grants to any applicanU (b) for investment ofthe money available in the Fund; (c) for making available grants (on selective basis) for reimbursing legal expenses incured by a complainant, or class ofcomplainants in a consumer dispute, after its final adjudication;

(d) for making available grarts for any other purpose recommended by

the Central Consumer Protection Council (as may be considered appropriate by the Committee);

(e) for making available up to 50% ofthe funds credited to the Fund

each year, for publicity/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is nqt less than twenty five crorerupees per annum.

Explanation.- For the purposes ofthis rule,

(a) 'Act' means the Chlattisgarh Goods and Services Tax AcL2017 (7 of2017), or the Central Excise Act, 1944 (l of 1944) as the case

may be;

(b) 'applicant' means,

(D the Central Government or State Govemment; (iD regulatory autho ties or autonomous bodies constituted under an Act ofParliament or the Legislature ofa State or Union Territory;

(iii) any agency or organization engaged in consumer welfare

activities for a miriimum period of three years, registered under the Companies Act, 2013 (18 o2013) or under any other law for the time being in force;

(iv) village ormandal orsamiti orsamiti level co-operatives of

consumers especially Women, Scheduled Castes and Scheduled Tribes;

(v) an educational or research institution incorporated by an Act of Parliament or the Legislature of a State or Union Teritory in lndia or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period ofthree years; and

(vi) a complainant as defined under clause (b) of sub-section (l) of section 2 ofthe Consumer Protection Act, 1986(68 of 1986), who applies for reimbursement oflegal expenses incmed by him in a case instituted by him in a consumer dispute redressal agency.

(c) 'application' means an application in the form as specified by the

Standing Committee fiom time to time;

(d) 'Central Consumer Protection Council' means the 'Central Consumer Protection Council, established under sub-section (l) of section 4 ofthe Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;

(e) 'Committee' means the Committee constituted under sub-rule (4);

(0 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (l) of section 2 ofthe Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;

(e) 'duty' means the duty paid under the Central Excise Act, 1944 (l of 1944) or the Customs Act, 1962 (52 of 1962):

(h) 'Fuad' means the Consumer Welfare Fund established by the State Government under sub-section (1) of section l2C of the Central Excise Act, 1944 (l of 1944) and section 57 of the Chhattisgarh

Goods and Services Tax Act" 2017 (7 of 2017)t

(, 'proper officer' ineans the officer having the power under the Act to make an order that the whole or any part of the cenhal tax is refundable;

(iiD inFORM GST ITC-03, after entry 5 (e), for the instruction against "**", the following shall be substituted, namely :-

"** The value of capital goods shall be the invoice value reduced by l/60rh per month or part thereof from the date of invoice"

(iv) afterFORM GSTR-8, the following FORMshall be inserted, namely :-

"FORM GSTR-IO (See rule 8l) Final Return

³²² \tzl sde.rq {q[d, ffiis r r q{ zo r a

8. Details of inputs held in stock, inputs contained in semi-finished or frnished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Govemment

9. Amount oftax payable and paid (based on Table 8)

10. Interest, late fee payable and paid

I l. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best ofmy knowledge and belief and nothing has been concealed therefrom.

Signature of aulhorized signatory

Name

Designatiorvstatus

Date - dd/mn/yyyy Insfuctions:

l. This form is not required to b€ filed by taxpayers or persons who are registered as i (i) Input Service Distributors; (ii) Persons paying tax under section 10; (iil) Non-residenttaxableperson; (19 Persons required to deduct tax at source under section 5l ; and (v) Persons required to collect tax at source under section 52.

2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goodsiplant and machinery on which input tax credit has been availed.

3. Following points need to be taken care ofwhile providing details ofstock at St. No.⁸:

(i) where the tax invoices related to the inputs held in stock or inputs contained in semi- frnished or finished goods held in stock are not available, the regislered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;

(ii) in case of capital goods/ plant and machinery, the value should be the invoice value ieduced by l/60\er month or part thereof fiom the date of invoice/purchase takhg seful life as five years.

322l14l Bds?r6 rMqd, Qiis ¹ I T{ 201 8

.FORM GST DRC-07 [See rule 142(5)] Summary ofthe order

l. Details oforder -

(a) Order No. (b) Order date (c) Tax period - 2. Issues involved -<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (speci$)

3. DescriPion of goods / services -

Signatue

Name

Designation

By order and in the name ofthe Govemor ofchhattisgarh,

A. P. TRIPATHI, Special Secretary.

liarr*, siur avr tu+ srcff, Eda.rq am {rffiq grqndq, i'qg( n gBd a?Ir r{{^{{FOOTNOTE *}}}}rfua - zors.