ri*fi*..qi6 "edstc/S f atf zut-zors." "ftq+sfr€t q8" {irdd frii6
30-05-2001."
nffi {tGtrt?t
(argrtTriuT)
urBrn{frlmrRm
rTErrE 29, eFF 1940
sci-s 366 l {qgt, gFqR, ftni{ 20 fuirgt 2018
-
qrmFq-*- m-r ftsrpr Fiattr-lr, ar6rafr srrrT, 3rffi ilrr{, {tq:{
3rcd 4Jl-{, trdis. to fuaryt 2o1B
3TEqrdT
q. qgtz0le - TFzr qd
(i) g.ccff-{rq.6 e[{rfl +'drmFrfi o-l Berm 61 3rBq-^q-dr r. s7t2o17- {ruzr +-l m-qr+' 6t fr-drq ya qrat {{^{{FOOTNOTE *}}}}., d i-t srfum-avr S Tf fiI 4$ 211 qr +-rfr 6y frq fu-qr rr-qr ?n, 3rfuf,rd 614 E(r 3it{ cRs-{= fi ffi?it c-{ {RrAT-d eqfui 6t, E-flfir $-fitr ft-.d Eq qr qra Bca EE fr 1"5 H-$s $c(r FrcF' uryq :rrEf t, ei t-S {FTOT-d ffii * E-f *' sc ,t sftqfr-d 6-{fr t, Fil tr qql EFtd cfsqr s-r qTFr qr +dr or ffi fir srE-o $ {{^{{FOOTNOTE *}}}}. edt uega +-r} {{^{{FOOTNOTE *}}}}" 2. , 3as a+E-a a..rFr sr tEr qr'#i fi f,r{m. qfi, ct ffi fi Ti$ HRUft + r-aar (2) fr qenBfrfrq fuqre *- d]'{ra r+a snufl + €.der (3) ,t a?F?nfr cftFc jl qzn.frftfr}-e sryqrefu a-q; #r :rS t, * "d.tt of s.fr-e-46 oro :ik +fl s-{ G-s-q, 2017 d q-sq ff(.sdb{rl-t fr qsa-a s{ H:l,-r}, srqld':--
7rr
- ({{^{{FOOTNOTE 2017}}}} q {{^{{FOOTNOTE 7}}}}) (B$ {{T {{^{{FOOTNOTE 3}}}}rBq-q-dr fr' y+a stftft-q-o {{^{{FOOTNOTE 6}}}}-il erfl il fr qRi {{^{{FOOTNOTE 148}}}} eIEm lEccr ere-ddt qr s-*a +-G o('3fl-{- trw-10-93/2017t4TqtctEt(169) alss 15 acrFfl, 2017, BS o-.fr-arso (:mnnwO saiq- 489 afrs 15 aqFfl, 2u7 rt e-frrtrrd fuql erfl ?rT ; (ii) 6'cHt€-46 er-sa *-qrtr'Gq-o q;t Barr{ fr 3iBq-^d-dT €. eglzotS- u;q q-r m-q.r+' uq-10-42t2018/Erfi/ciE/(6s) arft.s 10 3r4*r, 2018, ffi orfrzrc6 *- rro.rx (:nrnrrurl s-q.i6. 310 drt-s 24 3t-Jl-€cr, 2018 d's-f,rRT-f, fuqr ?ffi qr ; ↩
732 Bffi€rra{GrrF{, frcis zofu{qr zorr
qKUiI
| 6-FI S. | dt Far&, ffi frs e-sc ffiyn-t edt sr€--dd fr! qrA H | s-sc "M3il-{-1 fr 6dt erdd +-{A +' fru saqrEB |
| (1) 1. | (2) e-d6-frire-1, 2o1v | (s) 31 3rfld{{, 2018 |
| 2. | r+-qel-trs-e-<, 2017 | 31 3Fr{il{, 2018 |
| 3. | sf,dt-errd-, 2018 | 31 3qw{, 2018 |
| 4. | :rils-qg, zots | 31 3e(fl, 2018 |
| 5. 6. 7. | qdr$-Rriq-{, 2o1B :r+a-qr-E+icr, 2018 s+Eft-qrf, zotg | 31 3rfldfl, 2018 31 crd-{ft, 2019 30 3rfd, 2019 |
vlg u-o 3it{ fu aTFr zr tEr qr ffit fi aa6, 20tz S Riq{, 2018 *r ffi # Rv mcardr3ri adnr, ftqifi s.drsrra er-sf, +'Ermtrqqt +-r hur+ 6r JfrT-^q-fl- ri. stlzote- {rGzI eF-{, r}Ti6 Vr,-1041t20t a/ElfrlCiq/(67) Aft-s 6 3l-Jrkr, 2018, m' Orfrarsa + {EiEr;r (3Tsrtlr{uT) s-fli6 297 drt-s 9 3rrrra, 2018 fr e-firf?=rd fr-qr arqr qi; *' fuitrdt it am 3lk +Er 6-{ q6-Erfl s. (ffi3n$('fl) $Rcrc-d *-r * $, q_gru s-sc S('{r&3il-{-l fr sre-+'$ *. 6d-it 6t ffi-fi sq S sran;q {{^{{FOOTNOTE *}}}}&c{ {{^{{FOOTNOTE *}}}}. qrcqq t st B+iqr, 2o1B +t qr 3qt Td- cF.^ild G;qr w(rfl t 3" r+a $fuBzrq fr em 38 fir s.cErm (2) 3it{ trnr 39 d} 3qrrrr (1) *" 3ttfuT gdr$, 2a17 t qrf,, 2019 *'qrs *'m, qarreeft, "dtl ur ffi +) s-F-fld 5s1 fr sqq:-fifl qqqra-E-ff fr srfr-frfua fi an('rfr t
d?hdr *., ft*E HEE.
3r.d a-4{, Fd-4ifr to fu-a-rcr 2o1B
m-q.is. rrq-10-48/2otslEr-6lqiq(81).- arra *-:dfttr-d * 3r-d-.&-d 348 +-lE-s (3) * *"e (rcF-10-48/2018iaroErE- (S1), Bdi6- 10-09'2018 s-r
"E-{ar
%ds{ET dt gs fteTrrr fir 3rfr sizffi ara-orq u.,qq-d # crfrqh-R g-, q6qedrrl e-mTftrd l+-qr qrar tr
:i'Ehdr fi., BclE HfuE
Bdqrrqttqqa, fr{is 20 fuaer zotr
732 {r)
Atal Nagar, the 1 Oth September 2018
NOTIFICATIN
No. 43 /2018-State Tax
No. F-10-48l2018lCTN (81).- In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Ac! 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of-
(D Notification No.5712017-State Tax, No. 10-93/2011|CTIV (169), dated the 15th November, 2017 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 489, dated the l5th November, 2017;
(iD Notification No. 33l2018-State Tax, No" F-10-4212018/CT/V (68), dated the l0th August, 2018 of the Government of Chhattisgarh, Commercial Tax Deparhnent, published in the Gazette (Extraordinary) of Chhattisgarh, No.310, dated the24th August,2018;
except as respects things done or omitted to be done before such supercession, the State Govemment, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class ofregistered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
of outward supply of goods or services or both in FORM Tax Rules, 2011 , effected during the quarter as specified in as specified in the corresponding entry in column (3) of the 2. The said persons may furnish the details GSTR-I of the Chhattisgarh Goods and Services column (2) of the Table below till the time period said Table, namely:-
TABLE
| Sl. No" | Quarter for which details in FORM GSTR-I are furnished | Time period for furnishing details in FORM GSTR-I |
| (l) | (2) | (3) |
| July - September,2077 | 3l st October, 20 l8 | |
| 2 | October - December, 2017 | 3l st October, 2018 |
| J | January - March. 2018 | 31st October,20l8 |
| 4 | April : June, 2018 | 3lst October,2018 |
| 5 | July - September, 2018 | 31st October,2018 |
| 6 7 | October - December, 2018 January - March, 2019 | 3lst January,20l9 30th April,2019 |
Provided that the details of outward supply of goods or services or both in FORM GSTR-I for the qualler fiom July, 2018 to September, 2018 by- (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Kamataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the l5'h day of November, 2018:
Provided fur'ther that the details of outward supply o1'goods or services or both in FORM GSTR-1 to be filed fbr the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax ldentification Number (GSTIN),in terms of notification No. 31i201S-State Tax, 'No. F*10- 4lDAlSlCTlY (61), dated the 6th August,4Otg of the Covernment of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinaly) of Chhattisgarh, No.297, datecl the 9th August,20l8. shall be furnished electronically through the cornmon portal, on or belore lhe 3 lst day ol Decembei. 20 I 8:
732 (21 BiRt€Tre qslrrr, frqis zo ftrfrE{ zots
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March,2019 shall be subsequently notified in this notification.
By order and in the name of the Govemor of Chhattisgarh,
SANGEETHA P., Special Secretary.
3r.er drR, fiflifi 10 frra-,rt zotg
3Tfuqqdr
q. 4512018 - {=z[ 59
frqi6. (16) Eri6, 15 a-dFf,{ 2017 ;
"€-ffiT
d'HxrfrBa dsiltr;T fr-qr Brdr S, seft :-
"rq.t
stra sfug+arsfi t. c-ie t{r if, ffifud 'q{q t$ *rqrarfr r-.qr$, ffii 3112018- TrGq qd, rais, ur5'-10-41i2018/aro7qiq7167; drtrs 6 3'rrrcr, 2018, Bt ordzieo *. rroq* (3r€Ttrr{ur) mqi*- 297 drtrs I 3rarer, 2018 fr' rsrftrd l+'qr arqr qr; t fiEitmt jl om 3i1-{ +dr iFT trfl{t;r dreql' t-ffi3ri-t('dl 3iaqrcd Grqr t, trdr$, 2017 t fti6{, 2018 fr frI 3rdfr * fr(' wr5a 6r ari il-& :ma M t srsq dlrrsemr-3e. fr lM Hrlrr;zr *&f, + EF--qq t gt+qrG-+. Fc fr, 31 E{is{, 2018 6t qr rs* c-6-e fr anq-aftt"l
6-cdtsrr6 *'u;qq-s *'arq t afi rrtequn,
d?hdr ff., {l;s 6-{ 3n{Fd ad E*E €fud , 3rdFr aaru, fraiq' t0 fraryr z01B
m-a.i+. ('rr-to-48/2otsldr+-lqiq (82), fff,rm. 10-09-2018 s"t" 3i+fr ^s-{dT
oeileao t-rr-aq-d *'arq t aar aialqun-, d?hdr fi., {t;q Eri{ 3nq.rir qd Ee}E €'fu{.
- rdEE {l.,qq-f, +- rn'E{{^{{FOOTNOTE 6}}}}R d, ua-rr-ortr e-firRrf, fr,qr arf,r tr ↩
- t {{^{{FOOTNOTE 3}}}}qFqa ({{^{{FOOTNOTE 5}}}}) (B$ E€ {{^{{FOOTNOTE 3}}}}{ffi{-q-flr fr $HS qeil?r- s+a fr-+Fr {{^{{FOOTNOTE 66}}}}r rrcrr il *' srq cfu-d o-ifr'€"r-{{^{{FOOTNOTE 6}}}} qril {{^{{FOOTNOTE 3}}}}it{ tCI {{^{{FOOTNOTE *}}}}-r {{^{{FOOTNOTE 3}}}}iTBfr{fr, {{^{{FOOTNOTE 2017}}}} ({{^{{FOOTNOTE 2017}}}} sT 4 {{^{{FOOTNOTE 6}}}}I trnr {{^{{FOOTNOTE 168}}}} *rrur Trdccr qrEa-qt sl r*{ +.-{fr g\r, cf{qq_ 6I frwrfttf w, (i) 3Tfuq-q-dr fr-qi*. (03) fffi*' 8 3Ter*r, 2017, Jit{ (ii) 3Tfu 3icT:FzIIBfr f+qr anrrm, lrqi( :- ffii6' \rs'-{{^{{FOOTNOTE 10}}}}-{{^{{FOOTNOTE 48}}}}i{{^{{FOOTNOTE 2}}}}g{{^{{FOOTNOTE 1}}}}g{{^{{FOOTNOTE 7}}}}dt-frlciq({{^{{FOOTNOTE 82}}}})- Brr{fl * {ifrcnf, +. JE.&-( {{^{{FOOTNOTE 348}}}} +'ris (g) t n+orw d' gs frsTr+ fr 3rfu ↩
Bdsqtr trqqe, fuqi$ zo fudsi zora 732 (3)
Atal Nagar, the 1Oth September 2018
NOTIFICATOAN
No. 45 i201S-State Tax
No. F-10-48/2018lCTlY(82).
-
In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2011 (7 of 2011) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on the recommendations of the Council, the following amendments are hereby made -
(i) in notification number (03) Dated the 08th August, 2077; and
(ii) in notification No. (16) dated 15th November,2017, namely :-
2. In the said notifications, in the first paragraph, the following proviso shall be inserted, namely :-
"Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 201 7 to November, 2018 by the taxpayers who have obtained Goods and Seryices Tax Identification Number (GSTIN) in terms of notification no.3112018-State Tax, No. F-10-41/2018/CT/V (67), dated the 6th August, 2018 of the Govemment of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 297, dated the 9th August, 201 8, shall be furnished electronically through the common portal on or before the 3 1 st day of December, 201 8.".
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Commissioner of State Tax and Special Secretary.
2018
3rcFr 4eI{, trd.rf, 10 Rilnfl
3Tfuq-d-dr
+i. +olzota - TlGzr w
sia:rerBa fu-fl ilrrdn-, :prh :--
"{E*
:ffiil fr., r=q w Jqf,d qq ft^*E sEq
- Trf, {{^{{FOOTNOTE 3}}}}it{ tat +-l stBG-qq, {{^{{FOOTNOTE 2}}}}a{{^{{FOOTNOTE 17}}}} Qo17 q 7) fi tnrr 168 {Exruqca qrful fl s-*4 s-ri 6(r, cfts( ff fuq;rfteit w, lil {{^{{FOOTNOTE 3}}}}{fu^s-q-dr q;?ri{{^{{FOOTNOTE 6}}}} ({{^{{FOOTNOTE 07}}}}), kf,i{{^{{FOOTNOTE 6}}}}- ,{{^{{FOOTNOTE 5}}}} {{^{{FOOTNOTE 66*}}}}vr {{^{{FOOTNOTE 2017}}}}; :itr (ii) E-ATa-a ?IrwI *-slmfufr: s-{ he{rq fr 3Tfug"q-dT ti. tOlZOtg- {l-q or *-qiq. \nn-{{^{{FOOTNOTE 10}}}}-{{^{{FOOTNOTE 15}}}}/{{^{{FOOTNOTE 201}}}}s/Et-{{^{{FOOTNOTE 6}}}}/ciq/({{^{{FOOTNOTE 30}}}}) drfi-s 23 qr+, zo1}, m 6cfr"rr6 * {rdErr ({{^{{FOOTNOTE 3}}}}rsrrrRg ffiqis- 130 artfs 2 ir*f,, 20iB fr s-sTRI-d fr-qr rrqr ?n ; dt ffifua dsfr?ra fi+ql qrfl t, srariE :-- 3+a 3fti^€-q-drn t c-f,e q-rl fr, ffifua '!TE tt"o.-{alclrcTt a.anr, fu6fi 3112018- q;q s{, s-4ie; uq-10-41t2018/Erd/ciq/(67) afro o {{^{{FOOTNOTE 3}}}}TrTFd, 2018, Bt o?ilzie-6 *- {IscT ({{^{{FOOTNOTE 3}}}}rsrql-{uD s-fli6- 297 artrs 9 3rrrRr, 2018 di e-f,IRI-a l+-qI rrqf ar; {{^{{FOOTNOTE *}}}}- ftnrat di a;s 3I{ €-qr s{ qilq-fl :dcur 1ffi:ri$ua1 .{{^{{FOOTNOTE 6}}}}gqrrd fu-qr t, gFr{{^{{FOOTNOTE 6}}}}, {{^{{FOOTNOTE 2017}}}} d a.ltr{, {{^{{FOOTNOTE 2018}}}} d"F'fiT'3ffifu * fr('wr$-d 6r JTri Erfi r+d *'q6-c fr(r$&{{^{{FOOTNOTE 3}}}}rru{{^{{FOOTNOTE 3}}}}s Et:ffi rnqFq m&f, {{^{{FOOTNOTE *}}}}. anw-q fr Sffi6 5c fr, 3j EF6-{, 2018 +} or r€-h c-6d ft anlrdtlt"t E-afrEqo *. rpavrf, *.arq t aen :n*ryurr, ↩
732 (4\
rldqqB{qq-d, frqis zoftrdwr zorr
3rcFr fr-rR, e-arr to R-aryr 201g
fr-qiq. qw-10-48/201slqt-6/ciq(83). - sTrc.d t :dfrrrrfr +. sEzdE 348 {{^{{FOOTNOTE *}}}}- ris (s) fi
^€E-dr
3r.d-€-{"r t'i, 3 frsrar #r 3rE 3ijr$ 3EErE li-oqcr-cT *- srBq"K t, uara-"RT e-f,rferd B-qr dr-dr tr
Ertrsirc * lrsqq-d *' arq t atn rr{enlorc,
t'-rhdr *., q=s m-r 3{rzr.rd ad frtq ITEq"
Atal Nagar, the 1Oth September 2018
NOTIFICATION
No. 46 /2018-State Tax
No. F-10-48/2018/CTIV{83)"
-
In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on the recommendations of the Council. the following fuither amendments are hereby made -
(i) in notification No" (07), dated the 15th September,2077;, and
(ii) in notification number 16i2018-State Tax, No. F-10-15i2018ICT/Y {30), dated the 23rd March, 2018 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 130, dated the 2nd April, 2018:-
2. In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:-
"Provided that the retum in FORM GSTR-3B of the said rules to be filed for the period from July, 2011 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification 31/2018-State Tax, No. F-10-41/2018/CTIY(67), dated rhe 6th August, 2018 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazefie (Extraordinary) of Chhattisgarh, No" 297, dated the 9th August, 2018.': .
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Commissioner of State Tax and Special Secretary"
3rca 4rR, tr4rfr 10 Rf,Ffl 2019
s-fi.iEF. utr-10-48/2018rdr6lciq(84). -. 6afrsq6 ErFr Jit{ +fl 6T fr{ff, 2017 il frqq ot * sqG-+q" (5) (B$ nfl 3TBqE--dr d" $s* c?q( rfiT frqq 6-6r ,lzr il {{^{{FOOTNOTE *}}}}. onr cB-d gciff"Frrl-d 4l-f, 3lk +fl 6-{ 3iEG-'qh 2017 (2017 6t 7) fr rrrur 168 E-dru ll{ad ?rFflqf 6r rs)-{ 4i[A 6(r, 5-cfiwT-6 ?rRI;I + ErmG{s. s{ BeTr-4'61 3iEE-"q-dr {. 34t2018- l=q s{, Fflrm" uw-10-42120'18/,Trs/ciq/(69) dr-trs 10 3ra-€cr, 2018 m drdro.ua # {isq{ (3t-flrrruT) F4r6
732 (s)
dmlsrq {q[d, ftiris 20 fr+wq 26 1 g
GTgeTI, :+efq :-
'vlg u-O 3if{ aft 1+- t-S mgrarsrt a-orr, ffi-i 3{Er-"q-dr +i. gvzot8- rcq q-{, fr-qiq- vw-10-4112018/Er6'/ciq/(67) Ar-ts 6 3rlr€ar, 2018, Et u-cdzrsO (3rflrrrrluD fia;t6 297 artlcr 9 3lrr{aT, 2018 fr e-firRrd fu-qr 4-fl er; Gdtrfli il om 3it{ tEr m.q qf,il-d-TiEqr tffisrf,-al 3{f$crtrd fuqI t, aa6, ZOIZ S a?ic-{, 2018 A"F fr 3r-qfu *" frr'wrfs *r ar$ Erdf a+a M *- s-sc frttr&:w-3s di fuqlufr €ral;zr drtdT *. EiLrrrr d-ffim sq di, 3't k€iq{, 2018 6t qt rg*' .1-6e fr drcrafrt"
Erfiwrg *' r--uqr-fr t arq fr aan 3rljn-agr,
i?tsdr *., rl=q.FT yrq"rir ad E*E gB{.
tr-flim (rs'-10-48/2018/sr6/qiq(84)- srrrd t dBtr-fl *- 3r{ddE 348 t ris (g) h sr.aou ma.io. (rtr-10-4ai2otsnr6lqrE(84), fidTio' 10-09-2019 61 3iffi sTdTq ^€-{aT
fr go EeTr+ fir 3rfu {r-!r{ntrer t crfufiR d qa-crqm smrfara fu-ql-srdr Bt
scfieqO *'rlaqq-or t ar+r $aen :nierrf,gr-{,
$?frdl *., tt;q mr 3Tr-qzrr ad E*E sBd.
Atal Nagar, the lOth September 2018
NOTIFICAT]ON
No. 47 i201S-State Tax
No. F-10-48/2018/CTlV(84).-ln exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2011 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2011 (hereafter in this notification refer-red to as the said rules), on the recommendations of the Council, the following further amendments gre hereby made, in notification number 3412018-State Tax, No. F-10-4212018/CTIV (69), dated the lOth August,20l8 of the Govemment of Chhattisgarh, Commercial Tax Depatrnent, published in the Gazexe (Extraordinary) of Chhattisgarh, No.3l0, dated the24th August, 2018, namely :-
2. In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely :-
"Provided also that the retutn in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November,20l8 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018-State Tax, No. F-10-41l2018lcTly(6i), dated the 6th Augusr, 2018 of the Govemment of Chhattisgarh, Commercial Tax Department, published in the. Gazette (Extraordinary) of Chhattisgarh, No. 297, dated.the 9th August,2078.".
By order and in the name of the Governor of Chhattisgarh, SANGEETHA P., Commissioner of State Tax and Special Secretary.
- +E afr-"€q-dr {{^{{FOOTNOTE *}}}}- Tild trr it, Wt qt.a-+ * qeqr( ffifu.a r{gr {{^{{FOOTNOTE 3}}}}id'Frrft-d Bqr 3r.d arrr, Fdrf, to frarer 2otg ↩
732 (6) Bdmra {qq{, fr
3r.cr 4rr{, rc;di6-to frawlzora
3rfuqa-dr
H.48,2018- {l.rz[ 5q
'-
2017 (2017 m.r 7) #r trrrr 164 (qrll eEccr ?iBilqf s]"tr*+ *--{i 6s, oafre"La om slk Sil +r frqq, 2017 q 3if{ ,S?fera 6-Gt *. fr(r trafrfua B'rrq qarfi t, 3rr1-{ 1. (1) 5a Mt m-r ufFc-a qrq scfisera om :llr tfl w (;itei :rilftr4 frqq, 2018 tt (2) t gu aB "a-+m
2. g-cfr-w qro :ilr G-fl w F{q, 2u7 rt,-
(i) B-{q 1 17 fr"
(+-) TcG-{q (1) *. q?at(, ffifu-a iqF?r:T 3ia,rerBd fu-fl ETseTr, "(1o1 sqB-{q (1) fr 3r-EffiEe fuffi sr-f, *" ilt Au eff, Jq-fld, cfts.d_ #r ,iMtrt qr, t-$ {BF^&"6.r Efut, d sBrrq *ls w a-6-tr6r
sBar{$t *'m'mnr aq Artrs ds'rftr dE"n"s-Fd-d sFffirr fr' 3it{ :a eqful ffir cftq-{_ e tS BFdR *" R(' M?r fi t, *. UFE;IT fr s-sc ffi-Agnq-a-m-1 fl-5ffi8o sc t dEqr rFd-d oli fir ar-truil 6t ffi 3flT :rsfu dm', * 31 qrt, 2019 t 3il-jr fi d-fr 6frfr, q6r rr*-4T r,'. (s) icB--{q (4) + rjs (s) fi ir€is (iiD ,i, Grafrfua q{ilfi 3ia,EirBd '-
"cq 3c-Bs-4 (16) + sgHR rsc ffir &:rru('('f,-t d' EilEur m-rffl +-{i Er} @f"6a EqB'd 30 3T*il, 20i9 a"F trs.r ffi &:rr('a--z ;t Bflq-q-g.d-d ryl g#r t".
(iD fuq7d 142 +' 3qa-q"I (5) fr, "elr{l. 76 fi sqemr 1S1" rr<1, 3ist 3fk 6M' * , y?EtTr, 'qr tnu .125" ?tq 3ik 3i6 :ra:r"rlBa ful'altri f
s-cfigrTa *'rt;oq-6 *'apr t aer rr*ngun
d"nar fr., tu*E €fud
732 (7)
Bd€rrd{rsrd, frqis zofudqr zors
3rrf, 4rR, tr4i6. to RArfl zots
Atal Nagar, the 1Oth September 2018
NOTIFICATION No. 48 /2018-State Tax
No. F-10-48l20l8lCTN (85).- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2011 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017 , namely>
These ruIes may be called the Chhattisgarh Goods and Services Tax (lrlinth Amendment) Rules,2018.
{{^{{FOOTNOTE (2)}}}} They shall come into force on the date of issue of this notification"
2.
In the Chhattisgarh Goods and Seruices Tax Rules, 2017,
(i) inrule 117,
(a) after sub-rule (1), the following sub-rule shall be inser'ted, namely:-
"(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-I by a further period not beyond 3lst March, 2019, in respect of registered persons who could not submit the said declarationby the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.":
(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be ' inserted, namely:-
"Provided that the registered persons filing the declaration in FORM GST TRAN-l in accordance withsub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April,2019;';
(iD in rule 742, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 125:' shall be inserled.
'By order and in the name of the Govemor of Chhattisgarh,
SANGEETHA P., Special Secretary.
qiqra-+,
Szur aen ie-c rirm$, 6dE rC dRr gqundq,iqr wgr Q gBa aw rorftra - zo r s.