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31 3rfld{{, 2018

2.

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sf,dt-errd-, 2018

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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.

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:-

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

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

October - December, 2018

3lst January,20l9

7

January - March, 2019

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

mqifi utr-10-48/2g1g7ar-fr/qiq(82). - 6?Auara ^qrfr $f{ tEr ^q-c frqq, 2017 t fr{fr

61 t 3qFqa (5) (B$ E€ 3{ffi{-q-flr fr $HS ^qeil?r- s+a fr-+Fr 66r rrcrr il *' srq cfu-d

o-ifr'€"r-6 ^qril 3it{ tCI *-r 3iTBfr{fr, 2017 (2017 sT 4 6I trnr 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

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"rq.t

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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

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dlrrsemr-3e. fr lM

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d' gs frsTr+ fr 3rfu

^s-{dT ^{m-a.i+. ('rr-to-48/2otsldr+-lqiq (82), fff,rm. 10-09-2018 s"t" 3i+fr}

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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

s-4-rfi \rtr-10-48/2018/qrfi/qiq(83).- s-cfis46 ^qrf, 3it{ +Er s-{ Bqq, 2o1l * fr-{r4.. 61

* 3qG-qE- (5) (B$ sH 3TfrW-dr fr r€-e c?qrq rfii ft-{q, 6-6T 4-q'il *" sH qBd 6EaE?T6

7Trf, 3it{ tat +-l stBG-qq, 2a17 Qo17 q 7) fi tnrr 168 {Exruqca qrful fl s-*4 s-ri

6(r, ^cfts( ff fuq;rfteit w,

lil

3{fu^s-q-dr ^q;?ri6 (07), kf,i6- ,5 66*vr 2017; :itr

(ii)

E-ATa-a ?IrwI *-slmfufr: s-{ he{rq fr 3Tfug"q-dT ti. tOlZOtg- {l-q or *-qiq.

\nn-10-15/201s/Et-6/ciq/(30) drfi-s 23 qr+, zo1}, m 6cfr"rr6 * {rdErr

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dt ffifua

dsfr?ra fi+ql ^qrfl t, srariE :--

3+a 3fti^€-q-drn t c-f,e ^q-rl fr, ffifua

"{E* ^{sia:rerBa fu-fl ilrrdn-, :prh :--}

'!TE tt"o.-{alclrcTt a.anr, fu6fi 3112018- q;q s{, s-4ie; uq-10-41t2018/Erd/ciq/(67)

afro o 3TrTFd, 2018, Bt o?ilzie-6 *- {IscT (3rsrql-{uD s-fli6- 297 artrs 9 3rrrRr, 2018 di

e-f,IRI-a l+-qI rrqf ar; *- ftnrat di a;s 3I{ €-qr s{ qilq-fl :dcur 1ffi:ri$ua1 .6gqrrd fu-qr

t, gFr6, ²⁰¹⁷ d a.ltr{, 2018 d"F'fiT'3ffifu * fr('wr$-d 6r JTri Erfi r+d

*'q6-c

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732 ^(4\

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3rcFr fr-rR, e-arr to R-aryr 201g

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sTrc.d t ^:dfrrrrfr +. sEzdE 348 *- ris (s) fi

3r.d-€-{"r t'i, 3 frsrar #r 3rE

^€E-dr ^{s-fli6. (rcn'-10-48/2018/o67qiq"183), fuflis" 10-09-2018 6r}

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 *. 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

:r?rla :--

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dmlsrq {q[d, ftiris 20 fr+wq 26 1 ^g

732 ^(s)

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GTgeTI, :+efq :-

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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{.

3r.d arrr, Fdrf, to frarer 2otg

tr-flim ^{(rs'-10-48/2018/sr6/qiq(84)-} srrrd t dBtr-fl *- 3r{ddE 348 t ris (g) h sr.aou

fr go EeTr+ fir 3rfu

^€-{aT

ma.io. ^{(rtr-10-4ai2otsnr6lqrE(84),} fidTio' 10-09-2019 61 3iffi sTdTq

{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.

732 ⁽⁶⁾

Bdmra {qq{, fr<iq zo ftrwt zo r s

3r.cr 4rr{, rc;di6-to frawlzora

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H.48,2018- {l.rz[ 5q

sai6 ^(rs--10-48 t20tSarqmq(85). - {roq {rr-mr-{, 6cfr-€zr6 ^qrf, 3fu +dr 6{ ii{BfrTq,

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-{ '-

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m-r ufFc-a ^qrq scfisera om :llr tfl w (;itei :rilftr4 frqq, 2018

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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.

They shall come into force on the date of issue of this notification"

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.

(l)

(2)

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