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Naya Raipur, the l8th April 2018

NOTIFICATION

No. 2li20l8 - State Tax

No. F-10-21/2018/CT/V ^(33).- ln exercise of the ^powersconferred by section ¹⁶⁴of ^the

Chhattisgarh Goods and Services Tax Act,20l'1 ⁽⁷of 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 ^(FourthAmendment) Rules,

20'18.

(2)

Save as otherwise provided in these rules, they shall come into force on the date of issue of

this notification.

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

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

"(5). In the case of refund on account ^of^invertedduty 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 ^goodsand

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^thesame meaning as assigned ^toit 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 ⁽¹³of20l7), 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)

(4)

u-fuiurd, Q-{is 1l ^q$2018

322 ^(el

Accounts of the Fmd maintained by the State Govemment shall be subject to audit

by the Comptroller and Auditor General of India.

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,

The Committee shall meet as and when necessary, ^generally^four

times in a year;

the Committee shall meet at such time and ^placeas ^the^Chairman,

or in his absence, the Vice-Chairman of the Committee may deem

fiu

the meeting of the Committee shall be presided over by ^the

Chairman, or in his absence, by the Vice-Chairman;

the meeting of the Committee shall be called, after ^givingat least

ten days' noticein writing to every member;

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;

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-

to require any applicant to get registered with any authority as the

State Government may specifo;

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;

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;

to get rhe accounrs of the applicanrs audited. for .n.riirg ^prop.,

utilisation of the ^grant;

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:

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;

to reject an application placed before it on account of factual

inconsistency, or'inaccuracy in material particulars;

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 ^providedshall not be misutilised;

to identii, beneficial and safe sectors, where investments out of

Fund may be made, and make rccommendations, accordingly;

(a)

(b)

(c)

(5)

(a)

(b)

(d)

(e)

(i)

(c)

(d)

(e)

(h)

322 ⁽t0)

BRflaTl{ {qq-d, frii{ u ^q€2018

('7)

(8)

(k)

to relax the conditions required for the period of engagement in

consumer welfare activities ofan applicant;

to make guidelines for the management, and administration of the

Fund.

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.

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,

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;

Bdarrq {sq-d, frqis 1r {€ 2or8

322 ^(11'l

'Central Consumer Protection Council' means the ^'Central

Consumer Protection Council, established under sub-section ^(l)of

section 4 ofthe Consumer Protection Act, 1986 ⁽⁶⁸of 1986), for

promotion and protection of rights of consumers;

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

'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;

'duty' means the duty ^paidunder the Central ^Excise^Act,¹⁹⁴⁴

(l of 1944) or the Customs Act, 1962 (52 of 1962):

'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;

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

substituted, namely :-

"** The value of capital ^goodsshall be the ^invoicevalue reduced by l/60rh ^per^month^or^part

thereof from the date of invoice"

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

"FORM GSTR-IO

(See rule 8l)

Final Return

(d)

(e)

(h)

(iiD

(iv)

GSTIN

Legal name

Trade Name. if any

Address for future conespondence

Effective date of cancellation ofregistration

(Date of closure of business or the date from which

registralion is to be cancelled)

Reference number of cancellation order

Date of cancellation order

322 \tzl

sde.rq {q[d, ffiis r r ^q{zo r a

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

Amount oftax payable and paid (based on Table 8)

Sr. No.

GSTIN

Invoice/Bill

of Entry

Desoiption of

inputs held in

stock, inputs

contained in

semi-finished

or finished

goods held in

stock and

capital goods

/plant and

machinery

Unit

Quantity

Code

(UQC)

Qtv

Value

(As

adjusted

by debit /

credit

note)

Input tax crediv

Tax payable (whichever is higher)

(Rs)

No.

Date

Central

tax

State/

Union

tenitory

tax

lntegrated

ta,{

Cess

8 ^(a)Inputs held in stock ^(whereinvoice is available)

8 (b) Inputs contained in semi-frnished or finished goods held in stock ^(whereinvoice is available)

8 (c) Capital goods/plant and machinery held in stock

8 (d) Inputs held in stock or inputs as contained in semi-finished /finished ^goodsheld in stock ⁽where ^invoice^is^not

available)

Sr. No.

Description

ITC

reversible/

Tax

payable

Tax paid along

with

application for

cancellation of

registration

(GSr REC-16)

Balance

tax

payable

(3-4)

Amount

paid

through

debit to

electonic

cash ledger

Amount paid though debit to elecronic

credit ledger

Central

Tax

State/

Union

territory

Tax

lntegrated

Tax

Cess

Central

Tax

State/

Union

territory

Tax

Integrated

Tax

Cess

sd$re {ETd, friis ^t^{t q€}^zors

322 ⁽¹³⁾

10.

Interest, late fee ^{payable and}^paid

Description

Amount ^payable

Amount Paid

(I) Interest on account of

(a) Integrated Tax

(b) Central Tax

(d) Cess

(II) Late fee

(a) Central Tax

(b) Staterunion territory tax

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:

This form is not required to b€ filed by taxpayers ^{or persons}^who^are^registered^asⁱ

(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.}

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.

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^containedⁱⁿ^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/ ^plantand machinery, the ^{value should}^be^{the invoice value}

ieduced by l/60\er month or ^partthereof fiom the date of ^{invoice/purchase}^takhg

seful life as five years.

The details furnished in accordance with sub-rule ⁽³⁾of ^rule⁴⁴ⁱⁿ^{the Table}^at^Sl.^No.⁸

(against entry 8 (d)) shall be duly certified by a practicing chartered accountant ^or^cost

accountant. Copy ofthe certificate shall be uploaded while ^filing^the^details.";

(u)

for FORM GST DRC-07, the followingshall be substituted, namely :-

322l14l

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

.FORM GST DRC-07

[See ^rule^142(5)]

Summary ofthe order

Details oforder -

(a) Order No.

(b) Order date

Issues involved -<< drop down>> classification, valuation, rate of tax, suppression of ^turnover,

excess ITC claimed, excess refund released, ^placeof supply, others ^(speci$)

DescriPion of goods / services -

Sr. No.

HSN

Description

Details ofdemand

Amormt in Rs.

Sr. No.

Tax

rate

Tumover

Place ofsupply

Act

Tax/ Cess

Interest

Penalty

Othen

Signatue

Name

Designation

By order and in the name ofthe Govemor ofchhattisgarh,

A. P. TRIPATHI, Special Secretary.

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