"'ffiqqt€d* er<.laer*gofr

qjrq Uran liEqr er+ E*-e, ; frvot

a< ^surra.^quiq^qr.^z^-^z^z^-BdrqqG

r+c 7 :s ft. fr. fW iiqi*

30*05-200 1."

ridq{6sis

"ederrq/Sf f ot f zo t s - zo r s ""

ffi

{l-qq{

(wqrLrrcUr)

qrftrnneqmrRrd

mqis zzz l

{ugr, fre-+ri,kriq3sSITf 2018-eTrqur 8,qFF 1e40

qrBtrT*" sr Barpr

TiTrf,q', ?T6iafl eftrfr, a-qr {r=E{

qfl lrs5l, Fdim. 23 c-de 2018

tr-qiq" ^{(rw-10-36/2018/dqiqiq(55).-}Tr.,zr ^g[mr{,sffi€aiE ^qmaik tEt +-t -+tftsBqq,

2017 .(2017 fl 7) 8r ^qrr164 ^q--druvdccl erffi a;r s-*4 mle (q, u-.fisrra ara :itt Sfl s-{

fr{aT, 2017 ^q3l}{ d?fttra- ^q-{ifi fr(r ffifud

G--{q ildTfi t, .",t-a -

ocfreqo ^anasik tEr o-r G-{q, 2017 l,-

F-{fl 1096"" * sc-ft-{q (1) *. su-s (q) d' erct "3Tre;61 (3Tfid)" *'rerrcT ^q{

?lqt "3Tq{ 3IE+a (3{fif,)" 6an erct '3rqT ^qIs.*a 3IIeq7' *' erra w ^ered}'

"1iq3;g 3T;..EA w 3E1-q-E6" ^qi^qft-ei[Bdfuqf antrl

ft-s-fl 1096'. *- sc-BrFT (1) * su-s (s) ,t ei<i "3Tc[ Jq.fld (:rfia;" *'rtna

qf qrql ^,'tiq-{d3rq+d (3T*6T)" aen erqt "3s;qqg sr $6r{fi 3rle-ffir *'fzna c{

?rdi "g6rqfr'3rT,q-+d ^qIltel ^q-r^gMflst ^qfr-€erTBdfu-qf w(rt

G-qq 1og6'. *"3q-ftqa (2) *- su-s (m) ^t'tei-qi "3dt-qE61 (3rfid)" *' rem ^q{

?rdi "3{q{ ry

(3lfif,)" 6w tr<t "3Iq{ ^q[%*a HTZ[Q6" t ena ^.rqstqt

"1itrffi 3ilgffi zrt Scqed' 4] cfr+eTlF-d B-qr src't

G-tr+r t09s-. + ic-ft-irrT (2) *- ou-s (s) ,t sr6Et "3Tq{ Hq-rd (3T+il)" *'ena

w sr<t "1igq6 3rT.q-+d ^(3{fid)"aen el'* ^{"3q1qg6 zII}Tl-6r{ffi'gqf,d' *"rana w

qffi "g5pq6'3rT.q-+-d qI TGZI 6q 3{ffi'6t

qfr€rTBa fr-irt dtr't

a-o a\s-+m dft f{f,iq. t csil-dehd drftt

oa$e"T6 *'c;aq6 *' arq d aen fl-AeryHn,

ry ^fi"^E*E

553'

3rBqqar

(i)

( ii)

( iii)

(iv)

554

Bdqrc{MTd, frtim :ogad zors

dzrr {ErrI{, a-di6- 23 3-d6 2018

sqiq' utr-10-36/2018/qmlqiq(5s). - ^s{Fd^*dBcirfl ^*.^3rmz&-d³⁴⁸^+'^cis^(g)

3r-.d-{iwr fr fg fr"Tra.t fiI sft-qE-dr ^q;a.i*.^{(rw-10-36/2OtglErfilciq(55),}Edis' ^23-07-2018

3idffi sTdT6 lrcqqril + vlBorc S ^u;reqqrlf^q-+.rRl-d^fuqr^arfltt

oesw *'lrsqcr-fr *' arq t aan rr*qu.r,

,drhdr +., E*s €Ed.

Naya Raipur,the23rd JulY 2018

NOTIFICATION

No. F-10-3612O181CTN (55).- In exercise of the ^powers^conferredby ^{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,²⁰⁷⁷, ^namely>

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

6t-

in rule 1094. of sub-rule (l) in part(a), for the ^words"Commissioner ^(Appeal)",^{the words}^"

Additional Commissioner (Appeal)" and for the ^words"Additional or ^Joint^{Commissioner",}

the words "Joint Commissioner or Deputy Commissioner" shall ^{be substituted;}

in rule 109A. of sub-rule (l) in part(b), for the ^words"Additional ^{Commissioner (Appeal)",}

the words "Joint Commissioner (Appeal)" ^andfor the words "Deputy ^Commissioner^or

Assistant Commissioner", the words "Assistant Commissioner or State ^TaxOfficer" ^shall^be

substituted;

in rule 1094" of sub-rule (2) in part(a), for the words "Commissioner ^(Appeal)",^{the words}^"

Additional Commissioner (Appeal)" and for the words "Additional or ^Joint^{Commissioner",}

the words "Joint Commissioner or Deputy Commissioner" shall ^{be substituted;}

in rule 109A. of sub-rule (2) in part(b), for the words "Additional ^{Cornmissioner (Appeal)",}

the words "Joint Commissioner (Appeal)" and for the words "Deputy ^Commissioner^or

Assistant Commissioncr". the words "Assistant Commissioner or ^State^Tax^Officer"^shall^be

substituted.

This notification shall come into force from the date of issue.

By order and in the name of the Governor of ^{Chhattisgarh,}

SANGEETHA P., Special Secretary.

(i)

(r)

... ^.i

(111.)

(iv)

{iqrf,m, gqor aarr as{ slcrn, ddqrrc ERr rnq-eq ^grun-dq,tmg ^Q^gBt^<m^v-flftn- ^{z o}^t^s