छत्तीसगढ़ माल और सेवा कर अधिनियम, 2017 संबंधी

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Naya Raipur, the l4th June 2018

NOTIFICATION No. ^2612018 - State Tax

No. F-¹⁰- ^{28 12018}/CTIY (⁴⁴). - In exercise of the powers conferred by section ¹⁶⁴ of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017,narnely >

(l) These rules may be called the Chhattisgarh Goods and Services Tax (Fifth Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification.

2. In the Chhaftisgarh Goods and Services Tax Rules, 2017, -

l(D in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-

"Provided further that the value ofsupplies on account ofany amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes ofthe second proviso to sub-section (2) of section 16.";

(ii) in rule 83, in sub-rule (3), in the second proviso, for the words "one year", the words "eighteen months" shall be substituted;

(iii) with effect from 01st July,2017, 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 f,ormula:-

Maximum Refund Amount : {(Turnover of inverted rated supply of goods and services) x Net ITC - Adjusted Total Tumover) - tax payable on such inverted rated supply of goods r 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 (,1A) or (4B) or both; and

(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4)."

(iv) with effect from Olst Jlly,2017, in rule 95,in sub-rule (3), for clause (a), the following shall be substituted, namely :-

"(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;";

(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-

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"Provided further that an amount equivalent to fifty percent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act,2017 (15 of 2017), shall be deposited in the Fund.";

(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-

"(3) Where the Authority determines that a registered person has not passed on the benefit ofthe reduction in the rate oftax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order-

(a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen percent. from the date of collection of the higher amount tiil the date of the retum of such amount or recovery of the amount including interest not returned, as the case may be;

(c) the deposit of an amount equivalent to fifty per cent. of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifty per cent. of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable;

(d) imposition of penalty as specified under the Act; and (e) cancellation of registration under the Act.

Explanation: For the purpose of this sub-ruIe, the expressiono "concerned State" means the State in respect of which the Authoriff passes an order.";

(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-

"(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.";

(viii) in FORM GSTR-4, in the Instructions, for S1. No. 10, the following shall be substituted, namely:-

"10. For the tax periods Jnly,2017 to September,2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April,2018 to June,2018, serial4,A of Table 4 shall not be furnished.";

(ix) with effect from 01st July , 2017 , in FORM GST PCT-01 , in PART B,

(a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-"(l1) Sales Tax practitioner under existing law for a period ofnot less than five years (12) tax return preparer under existing law for a period ofnot less than five years";

(b) after the"Consenf', the following shall be inserted, namely:-

66Declaration

I hereby declare that:

(i) I am a citizen of India; (iD I am a person of sound mind; (iiD I have not been adjudicated as an insolvent; and (iv) I have not been convicted by a competent court.";

(x) in FORM GST RFD-01, in Annexure-I,

(a) for Statement 1A, the following Statement shall be substituted, namely :-

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"Statement 1A

[see rule 89(2Xh)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of frst proviso to section 54(3)]

(b) for Statement 58, the following Statement shall be substituted, namely:-

"Statement 5B

[see rule 89(2Xg)]

Refund Type: On account ofdeemed exports

(Amount in Rs)

(xi) in FORM GST RFD-0lA, in Annexure-l,

(a) for Statement lA, the following Statement shall be substituted, namely :-

"Statement lA

[see rule 89(2Xh)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

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(b) for Statement 58, the following Statement shall be substituted, namely:-

"Statement 58

[see rule 89(2Xg)]

Refund Type: On account of deemed exports

(Amount in Rs)

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

SANGEETHA P. Special Secretary.

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Naya Raipur, the l4th June 2018

NOTIFICATION

No. 2712018 - State Tax

rNo. f'-tO- ²glz}lSlCTN (⁴⁵). - In exercise of the powers conferred by sub-section (⁸) of section 67 of the Ctrhattisgarh Goods and Services Tax Act, 2017 (7 of 2Ol7)(hereinafter referred to as the said Act), the State Government hereby notifies the goods or the class of goods (hereinafter referred to as the said goods) mentioned in the Schedule below, which shall, as soon as may be after its seizure under sub-section (2) of section 67 of the said Act, be disposed of by the prtiper offtcer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations ofthe said goods"

SCHEDULE

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(5) Re-fills for ball-point pens

(6) Lighter fuel, including lighters with gas, not having arrangement for refilling

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