"ffi{€fre6 erfrridsrfiqrffi*

ils girdn tfqcr sr6 iz6z) + ^qqul

ig ^stgldmqi* ^qr.z-zz-ufrrs,rq

rwe / rs fu. H. firdTf Ri'fi

30-05-2001."

{S?HFEi6

"etfre,re/gf I os I zott - iot s."

ffi

{lutrl=t

(arsrqrcUr)

yrftr-fitrqrfirffla

xci6 zzs l

wgt, rrfran, GFis 23 qr 2018 -silqrq

2, wo te40

qrEF{fr s-t trBTrrr

dTrdq. ar6ffifr B{qEr. nqr q{

mHiln v6-10-3212018na1-q1qiqa3;. {r;{r IT{fiT{, orfig?q-a tflTr 3it-{ tqr mr

3{frfrqff, 2017 (2017 fir 7) fi ^qrr164 EEEr r{m erffi' +r r*er *ri gn, sffisrr6 nra

3ik lifl 6T frqq, 2017 ^q3lk d?ftrf, *.{t *. ft(r ffiEa H{ff ililfi t, sTerfr{ :-

Fr M ^*r+iffiq ^{arq 6rdrsq6}^amr^sitrtsr w ^(sar^dqiltra)^frqlr,^20t8

ga ffit d' r;qw JqciBd *' Fdrq, t fr{q g€ sfu{{dr t drt ili fI

arttq aI rgca oblr

(D B{q 58 * 3qf{rT (1) t rnq, ffifua

iqGqff sia:serfra B-qr arcryn,

$eltfr :-

"(1fi) Fd H{fft t $ernq 16 *' rqtfril' t fr(', w fr €er$ sriTr

'dEqI ^srfir^+t*^t{Tr^cftqr6q,,^sfr^(,?*'^t^3{ftq.^{r;{r^qT^dq^rrcqqt{^fr

@B-d t, ^3lcfiffi ^v+'ara^sit{^*Erw ^r6srfr^dle-qi+,^*,1^3rqI4^srfi

rsc ffi

tras*-o2 ^fr^Edttee gv ^ERIsdrnffrfl ^ilffi+a^,fesifr^*'^fr('

3rrifr w +r*-m 3ik fd(' mr dttt +T Efu*rraffiTq dtfr ^q{,trfr}q €rfit;q

arfria-d ^:iesi6ffinfi arrqr 3it{ ,t =aa

qftErdfi st'SqBd G;qr anrrn :

;rqr Tqg{, f{aifr 19 qn 2018

$fuqffir

q. 28t2018 - {rFq fiT

(1)

(2)

)

449

450

B*s?Tq{qqd, ftqis zrqr zorr

cq d6i :ea cfrErC'o i fdfr}E {lr#IrRr 4lqis-d ^;d@i6'crtra s'{ ffiqI

t, ^{T6i tr6}rfiT ^3rt-qrq¹⁰^+'^e-dffidtt fr(' ^ffim^efr^qrfr^3it{^trErw ^qf,Erfl

f'Eqifr 5 sqfar mr E6arr adT Etm t";

(ii) fr{q 1384 t' Jctrdrrq (1) t' waiq, ffi@a wE- 3id'€flBf, f*-qr

dT(raT[, atr :_

".r-q tdr ^qftRrF-qitqr 3rqma 6t, aO :rr.t-*a, ^q136t aHRI

,TE-t-d *,t$ :ra 3Iffi, aRh f*.(' ar' ^trqttd+.ruf *' :mrn ^(R,sFFs

ffi-03 ^*'^e+r+^s^fr^:ifrq^{fiFft 3lEfrfud}^q{i^*'^sqs^+t,^trd^Ef,^fr

srdfu+, fr sFfr{il srdfr t fr('il.dr s*-rn t

+q€r+-{ur-qerTRrF, ^qtfisdt ^qIdrd tra fiI 3rdfu frI ^:Serurdl3r€ drtrc frI

qsT{rB fr SI dr('ft, ffi

qra fiq fr O-frr rrqf qT t";

(iii) fr{rT 142 t 3rrB-{q (5) fr, "eTr$ 76 41 3wnrr (3)" ^qrd',3id 3rk +t'sd+t *

gQqA, 'qI emt 129 qr qrtr 130" er< 3it{ si+. sia:erRa G;(t drcre} ;

(iv) vrsq ffi

$ua:m-01 ^*^vQur-6-,^ftrafrfua^xsq^:ia:eirfta^fr-qr^arrren,

snrh:-

"![58[ ffir

t('ffiTrr-oz

lfdqq ^s8(16')efrlf

ftft'Ise ^qrrfl"?rarfri+,d,i@im, Jecrtrd 6{A *. fr(r 3rriEa

tG'fr ^rqrfr^{urm duqr}^Erd^*Tfr^tr$^qftqT66t ^fr(',^d^t'+'t^3iBfr^rr;e[^qT^€tr^rt-qEf{

fr TffitTd tf

(fl Fdfu+'ar4

(q) RnS srar dsqr

2. ^('6"fierfr srar d@r Erd * Grr€r+rur t ^ddtt

s-q ^q.

a+rs sitt tEr +l trf,Erd :d@i+.

AIFIR EF'T ilTq

T.,zI/Tiq {,=*et{

3. {arrf,

f, FcqfrEar t cF-f,rd mrar ( 3if{ Eilfrd mrar ( fr {s-S sqr f,r ,€ an-*rt et

€-dkf,q ardT 3flr fredrs fr us 3it{ s€I t 3lt{ Tsfr t fr$ Era Bcrt ;rfr ,rf t r

FIIET :

ilFITEI{

,rB?-f, ffiIqrr+-dt ^EFr^;Ir+t

qelcrRrfr

aTtrs

+.rqlaq Jqq}rr t fr(r-

arfri*-fr ^:d@r--

artRil --

....... r"

scfiszrE t rt;qcrd t arq t aan' :nienlun,

{zkdl fi., Be}c €frE

BdHqE{qrd, frrim 23 ql rrrt

4s0 ⁽¹⁾

;rqr {rqq{,'fdfrifr 19 En 2o1g

r-qim. ^{(rtr-10-32/2otelEr6/ciq(48).}- sl-{d +'dftrnd * JEze6 348 t ris (s) t

%d-{-{ur ^fr^fs^Ee{rrr^fiI^3TfuEilf,r^{s-qim. uF-'10-32/2g1g7drfiiciq(48),}^f&ilis.^19-06-2018^6'r

3irr$ r-d-drq rr-qqrd t ^qrfufiRt urcc--arrr ^q-+lRldfuqr dr-ar tr

Edrw t r-uq6 *'ar+r t aqr rrfiqs;l,

{zfrar ff., fde}E ufud

Naya Raipur, the l9th June 2018

NOTIFICATION

No. 2812018 - State Tax

No. F-10-3212018/CTN(48). -

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, namely :-

(l)

These rules may be called the Chhattisgarh Goods and Services Tax (Sixth 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 Chhattisgarh Goods and Services Tax Rules, 2017, -

(i)

in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:-

"(lA) For the purposes of chapter XVI of these rules, a transporter who is

registered in more than one State or Union Territory having the same Perminent Account

Number, he may apply for a unique common enrolment number by submitting the details in

FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers,

and upon validation of the details furnished, a unique common enrolment number shall be

generated and communicated to the said transporter:

;

provided that where the said transporter has obtained a unique common enrolment

number, he shall not be eligible to use any of the Goods and Services Tax Identification

Numbers for the purposes of the said Chapter XVI.,,;

(ii)

in rule 138C, after sub-rule (1), the following'proviso shall be inserted, namely:-

"Provided that where the circumstances so warrant, the commissioner, or any

other offtcer authorised by him, may, on sufficient cause being shown, extend the time for

recording of the final report in Part B of FORM EWB-03, for a further period not exceeding

three days.

Explanation.- The period of twenty four hours or, as the case may be, three days shall be

counted from the midnight of the date on which the vehicle was intercepted.";

(iiD

in rule 142, in sub-rule (5), after the words and figures "of Section j6", the words and

figures "or Section 129 or Section 130,, shall be inserted;

4so ⁽²⁾

Bfrftw€ireq*, fr<io 23ql rott

(iv)

after FORM GST ENR-01, the.following FORM shall be inserted, namely :-

*FORM GST ENR-02

[See ^Rule^58(lA)]

Application for obtaining unique common enrolment number

[Only ^for^{transporters registered}ⁱⁿ^{more than one}^State^or^{Union Territory}^having^the^same^PAN]

(a) Legal name

(b) PAN

Details of registrations having the same PAN

Sl. No.

GSTIN

Trade Name

State/UT

Verification

I hereby solemnly affrm and declare that the information given herein above is true and

correct to the best of my knowledge and belief and nothing has been concealed there from.

Place :

Signature

Name of Authorised Signatory

Designation/Status. ..

Date -."

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

SANGEETHA P., Special Secretary.

Date:

For office use -

Enrolment no.-

{qrfr{, Uiur dqr Aut ^qrcm,Edrrrc am rnefra gaune+, wrgt * gka aw ^yotRra- zo r e.