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Naya Raipur, the 10th August 20 I 8
NOTIFICATION
No. 33 /2018-State Tax
i
No. F-10-4212018/CTIV (68).- In exercise of the powers conferred by Section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act). the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover ofup to 1.5 crore rupees in the preceding financial year or the current financial year. as tl.re class of registered persons who shall follow the special procedure as nientioned below for furnishing the details ofoutward supply ofgoods or services on both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Chhattisgarh Goods and Services Tax Rules, 2017, effected during the quarler as specified in column (2) of the Table below till the time period as specified in the correspondin-t entry in column (3) of the said Table, namely :-
TABLE
| Sl. No. | Quarler for which details in FORM GSTR-l are furnished | Time period for furnishing details in FORM GSTR-l |
| (l) | (2) | (3) |
| July - September, 2018 | 3 1'' October, 201 8 | |
| ') | October - December, 2018 | 3 l " January, 201 9 |
| ) | January - March,2019 | 30'' April,20l9 |
The time limit for furnishing the details or return, as the case may be, under. sub-section (2) of Section 38 and sub-section (l) of Section 39 of the said Act, for the months of July,2018 to March. 2019 shallbe subsequently notified in the OfficialGazette.
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Naya Raipur, the 1Oth August 2018
NOTIFICATION
No. 34 /2018-State Tax
No. F-10-42 tr.orttCrtiu (69).
-
In exercise of the powers conterred by Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act) read'with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2ol7 (hereafter in this notification referred to as the said rules), the Commissioner. on the recommendations of the CoLrncil. hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July,201g to March. 20 l9 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding suclr rnonth.
2. Payrnent of taxes for discharge of tax liabillty as per FORM GSTR-3B.- Every registered person furnishing the retum in FORM GSTR-3B of the said rules shall, subject to the provlsion"s of Sectlon 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be. not later than the last date, as specified in the first paragrap{r, on which he is required to furnish thesaid return.
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