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6(Arq6 *'rcuqrf, *'arq t aen sniequn,

t'efraT fi., Bits HRs

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.

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

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:-

effi{rqEircrrd, frqifi zsqT zors

446 ^(sl

"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 :-

446 ⁽⁶¹

sfrfterc ttvtrd, ftaio zr qr zo r r

"Statement 1A

[see ^{rule 89(2Xh)]}

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

sl.

No"

Details of invoices of inward

supplies received

Tax paid on inward supplies

Details of invoices of

outward supplies issued

Tax paid on outward supplies

GSTIN

of the

supplier

No.

Date

Taxable

Value

Integrated

Tax

Central

Tax

State

Tax

AJnion

territory

Tax

No.

Date

Taxable

Value

Integrate

d Tax

Centra

I Tax

State

Tax

AJnion

territory

Tax

(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)]

Sl. No.

Details of invoices of outward supplies in

case refund is claimed by supplier/Details

of invoices of inward supplies in case

refund is claimed by recipient

Tax paid

GSTIN

of the

supplier

No.

Date

Taxable Value

lntegrated

Tax

Central Tax

State Tax Ajnion

Territory Tax

Cess

SI,

No.

Details of invoices of inward

supplies received

Tax paid on inward supplies

Details of invoices of

outward supplies

issued

Tax paid on outward supplies

GSTIN

of the

supplier

No.

Date

Taxable

Value

Integrated

Tax

Central

Tax

State

Tax

/Union

territory

Tax

No.

Date

Taxable

Value

Integrated

Tax

Central

Tax

State

Tax

/Union

territory

Tax

'il

Bfucttqrd, frqi6 23 q1 261s

446 ^(Xl

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.

ilqr ry, ftFifr 14 Eil 2018

airTi6'uw-10-29120 (45).- {rs?r {R-sr{, 6cfrW }n6r 3i1-{ tEr *-t 3rEBqrT,

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(b)

3lfuqnar

ti. zzlzotg-{r"q

3trq-dl

sl.

No.

Details of invoices of outward supplies in case

refund is claimed by supplierlDetails of

invoices of inward supplies in case refund is

claimed by recipient

Tax paid

GSTIN of

the supplier

No"

Date

Taxable Vaiue

Integrated

Tax

Central

Tax

State Tax AJnion

Territory Tax

Cess

(1)

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(2)

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(1 1)

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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 ^powersconferred 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"

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(1)

Raw ^(wetand salted) hides and skins

(2)

Raw ^(wetand salted) hides and skins

(3)

Newspapers and periodicals

(4)

Menthol, Camphor, Saffron

SCHEDULE

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(5)

Re-fills for ball-point pens

(6)

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

(7)

Cells, batteries and rechargeable batteries

(8)

Peholeum Products

(e)

Dangerous drugs and psychotropic substances

( l0)

Bulk drugs and chemicals falling under Section VI of the First Schedule to the Customs Tariff Act,

1975 (51 of 1975)

(1 1)

Pharmaceutical products falling within Chapter 30of the First Schedule to the Customs Tariff Act,

1975 (sl of 1975)

(12)

Fireworks

(13)

Red Sander

(14)

Sandalwood

(l s)

All taxable goods falling within Chapters I to 24 of the First Schedule to the Customs Tariff Act,

1975 (sl of 1975)

(16)

All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast

change in technology or new models etc.

(17)

Any goods seized by the proper officer under section 67 of the said Act, which are to be

provisionally released under sub-section (6) ofsection 67 ofthe said Act, but provisional release

has not been taken by the concemed person within a period of one month from the date of

execution ofthe bond for provisional release.

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

SANGEETHA P. Special Secretary.

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