छ.ग. माल और सेवा कर (संशोधन) अधिनियम, 2018 (क्रमांक 25 सन् 2018)

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CH}IATTISGARH ACT

(No. 25 of 2018)

THE CHHATTISGARH GOODS AND SERVICES TAX (AMENDMENT) ACT,2018" An Act to amend the Chhattisgarh Goods and Services Tax Act,2017 (No. 7 of 2017).

Be it enacted by the Chhattisgarh Legislature in the Sixty- ninth Year of the Republic of India, as follows:-

1. (1) This Act may be called the Chhattisgarh Goods and Services Tax Short title and commencement

(Amendment) Act,2018.

{{^{{FOOTNOTE (2)}}}}

Save as otherwise provided, the provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions ofthis Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of thatprovision.

Amendment of Section 2. ²"

In Section 2 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of ²⁰¹⁷), (hereinafter referred to as the Principal Act),-

(a) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) ofSection 171" shall be substituted;

(b) in(b) in clause (16) for the words "Central Board of Excise and Customs" the words "Central Board of Indirect Taxes and

Customs" shall be substituted;

(c) in clause (11), for sub-clause (h), the following shall be

substituted, namely:- "(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and"

(d) (")

(0

(e)

clause (18) shall be omitted; in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted; in clause (69), in sub-clause (f), after the word and figures "Afticle 371",the words, figures and letter'"and Article 371J" shall be inserted; after clause (¹⁰²), the following shall be inserled, namely:-

"Explanation.-For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;"

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8oo (13) 3.

Amendment of Section 7.

In Section 7 of the Principal Act, with effect from the lst day of July, 2017,- (a) in sub-section (l),

-(i) in clause (b), after the words and symbol "or furtherance of

business;", the word "and" shall be inserted and shall always be deemed to have been inserted;

(ii) in clause (c), after the words "a consideration", the word "and" shall be omitted and shall always be deemed to have been omitted;

(iii) clause (d) shall be omitted and shall always be deemed to

have been omitted.

(b) after sub-section (l), the following shall be inserted and shall

always be deemed to have been inserted, namely:- "(1A) where certain activities or transactions constitute a supply in accordance with the provisions ofsub-section (1), they shall be treated either as supply of goods or supply ofservices as referred to in Schedule II."

(c) in sub-section (3), for the words, brackets and figures "sub- sections (1) and (2)", the words, brackets, figures and letter "sub-sections (1), (1A) and(2)" shall be substituted.

Amendment of Section 9.

4.

In Section 9 of the Principal Act, for sub-section (4), the following shal1 be substituted, namely:- "'(a) The Govemment may, on the recommendations of the Council, by notification, specifi, a class ofregistered persons who shall, in respect ofsupply ofspecified categories ofgoods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient ofsuch supply ofgoods or services or both, and all the provisions ofthis Act shall apply to such recipient as ifhe is the person liable for paying the tax in relation to such supply of goods or services or both""

5.

In Section 10 of the Principal Act,-

Amendment of Section 10.

(a) in sub-section (l) -(i) for the words "in lieu of the tax payable by him, an amount

calculated at such rate", the words, brackets and figures "in lieu ofthe tax payable by him under sub-section (1) of Section 9, an amount oftax calculated at such rate" shall be substituted;

(ii) in the proviso, for the words "one crore rupees", the words "one crore and fifty lakh rupees" shall be substituted;

(iii) in the proviso, for the punctuation full stop ".", the

punctuation colon ":" shall be substituted;

(iv) after the proviso, the following shall be inserted, namely:- "Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 ofSchedule II), ofvalue not exceeding ten per cent ofturnover in the State in the preceding financial year or five lakh rupees, whichever is higher."

(b) in sub-section (2), for elause (a), the following shall be

substituted, namely:- "(a) save as provided in sub-section (l), he is not engaged in the

supply ofservices;"

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800 (r4)

6.

Amendment of Section 12'

In Section 12 ofthe Principal Act, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1).of " shall be omitted.

7.

Amendment of Section 13'

In Section 13 of the Principal Act, -in sub-section (2), the words, brackets and figure "sub-section (2) of " wherever they occur, shall be omitted.

Amendment of Section 16' ⁸.

In Section 16 ofthe Principal Ac! in sub-section (2),- (a) in clause (b), for the Explanation, the following shall be

substituted, namely:- "Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;

(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person."

(b) in clause (c), for the word and figures "Section 41", the words, figures and letter "Section 4l or Section 43A" shall be

substituted.

Amendment of Section 17' ⁹.

In Section 17 of the Principal Act,- (a) after sub-section (3), the following shall be inserted, namely:- "Explanation.-For the purposes of this sub-section, the expression "value of exempt supply" shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 ofthe said Schedule""

(b) in sub-section (5), for clauses (a) and (b), the following shall be

substituted, namely:- "(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation ofpassengers; or (C) imparting training on driving such motor vehicles;

(aa) vessels and aircraft except when they are used-

(i) for making the following taxable supplies, namely:- (A) further supply ofsuch vessels or aircraft; or (B) transportation ofpassengers; or (C) imparting training on navigating such vessels;

or

(D) imparting training on flying sucl.r aircraft;

(ii) for transportation ofgoods;

(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect olsuch

services shall be available-

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800 (ls) (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are ,r"J f";";;

purposes specifi ed therein;

(ii) where received by a taxabie person eneaeed_

(A) in the manufactrr" of ,r"ti,rnfto? ,ehicles,

vessels or aircraft; or

(B) in the supply of general insurance services in respect of such motor vehicl"s, vessels or - -

(b),n" {{^{{FOOTNOTE *}}}},,"ill"r':XrT,y:r'-::liT; ."{{^{{FOOTNOTE *}}}},"", J ;_

(i) food and

.beverages, outdoorcut".i;;;' beauty treatment, health services, cosmetic ura pf"rii. surgery, leasing, renting or hiring of motor rJi;i;. -clause (t;;i;;r; vessels or aircraft referred to in (aa) except when used for the p*po#;";];; therein, life insurance and health inrr.un""i.--'^.-"

.J

or such ::"#:l ::L,l:'ffi :,?Hi,*, l#iff where. aa inward supply of such goods or ,".;i;;; or bothis used by a registered p".i, fo.rnuf,ing u-, outylg raxable supply of the same *r.S".y- "i gooos or services or both or as an element tf a taxable composite or mixed supply; (ii) membership of a club, health *i hin.., centre; and (iii) travel benefits extended to employees on yacation

such as leave orhome travel concession:

",,,.n :TJ;:'{{^{{FOOTNOTE *}}}} ::LT;,Jft :,Iilff t: ffi:t::: where it is obligatory for an employ", ,o p.Ja" the same to its employees undei u.,y I; ?;; ;;

time being in force.,i

10.

Amendment of Section 20.

In Section ²⁰ of the principal Act, in Explanation, in clause (c), for the words and figures *under entry g⁴,a ;;;rords, figures and letter "under entries ⁸⁴ and 92A,'shall be ,rUr*rt"a.

Il.

Amendment of Section 22" In Section ²² of the principal Act,_(a) in sub-section (l), after the proviso, the following shall be

inserted, namely:.-

.,provided

further that where such person makes taxable lupplies of goods or seryices or both from a special catesorv State in respect of which tfr" C"*.uf H;;;ff-;l1 ,.nh?r::9 the aggregate tumover referred to in the nrr, p."riri, he shall be liable to be registered if his aggregate tumover in a financial year exceeds the amount "qui*i.n, to such enhanced turnover."

(b) in the Expranation, in crause (iii), after the words ,.constitution,, the word^s "except the Staie or lurnr, and Kashmir,,, and States of Arunachal .llud"rf, Ar;, Himachal pradesh,

12.

Amendment of Section 24.

Meghalaya, Sikkim and Uttarakhana,, ,-t aI be inserred.,, In Section 24 of the principal Act, in clause (x), after the words ngrr* ..who is required to

"ra

"commerce operator,', the words collect tax at source r-rnder Section SZ,,shaTiUl"ins"rt"a.

⁸⁰⁰ (¹⁶) Bdr€rraruq-{, frqis s Brqilr 2or8

Amenclment Section 25. 13. In Section ²⁵ of the Principal Act,-

(a) in sub.section (l), in the proviso, for the punctuation full stop

".", the punctuation colon ":" shall be substituted;

(b) in sub-section (1), after the proviso and before the Explanation,

the following shall be inserted, namely:-

"Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Eoonomic Zone developer shall have to apply for a separate registration, as distinct fiom his place of business located outside the Special Econornic Zone in the same State""

(c) in sub-section (2), for the proviso, the following shall be

substituted, namely:-

"Provided that a person having multiple places of business in the State may be granted a separate registration for each such place ofbusiness, subject to such conditions as may be prescribed."

Amenrlment of Section 29. ¹⁴.

In Section 29 of the Principal Act,- (4 in the marginal heading after the word "Cancellation", the words

"or suspension" shall be inserted;

(b) in sub-section (l), in clause (c), forthe punctuation firll stop ".",

the punctuation colon ":" shall be substituted;

(c) in sub-section (1), after clause (c), the following shall be

inserted. namely: -

"Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed."

(d) in sub-section (2), in the proviso, for the punctuation full stop

".", the punctuation colon ":" shall be substituted;

(e) in sub-section (2), after the proviso, the following shall be

inserted, namely:-

"Provided fufiher that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed."

Amendment of Section 34" ¹⁵'

In Section 34 of the Principal Act,- (a) in sub-section (l).-

(i) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be

substituted;

(ii) for the u'ords "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted.

(b) in sub-section (³ ), -(i) for the words "Where a tax invoice has", the words "Where

one or more tax invoices have" shall be substituted; (ii) for the words "a debit note", the words "one or more debit notes for supplies made in a financial year" shall be substituted.

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800 (r7) 16"

Amendment of Section 35.

In Section 35 of the Principal Act,-

(a) in sub-section (5), for the punctuation full stop ".", the

punctuation colon ":" shall be substituted;

(b) after sub-section'(5), the following shall be inserted, namely:- "Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts oflocal authorities under any law for the time being in force."

Amendment of Section 39.

17.

In Section 39 ofthe Principal Act,- (a) in sub-section (1),-

(D for the words "in such form and manner as may be. prescribed", the words "in such form, manner and within such time as may be prescribed" shall be substituted;

(ii) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof' shall be omitted; and

(b) in sub-section (l), for the punctuation full stop ".", the

punctuation colon ":" shall be substituted;

(c) after sub-section (1), the following shall be inserted, namely:- "Provided that the Govemment ffi&y, on the recommendations of the Council, notifu certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein."

(d) in sub-section (7), for the punctuation full stop ".", the

punctuation colon ":" shall be substituted;

(e) after sub-section (7), the following shall be inserted, namely:-

"Provided that the Govemment ffi&y, on the recommendations of the Council, notifli certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to fumish such return, subjecl to such conditions and safeguards as may be specified therein.";

(f) in sub-section (9).

(i) for the words "in the return to be furnished for the month or quarter during which such omission or incdrrect particulars are no1iced", the words "in such form\and manner as may be prescribed" shall be substituted;

(ii) in the proviso, for the words 'the end of the financial year", the words '1he end of the financial yeai to which such details pertain" shall be substituted.

18.

Addition of new Section 43A.

After Section 43 of the Principal Act, the following shall be added, namely:-

"43A. Procedure for furnishing return and availing input tax

credit. (l) Notwithstanding anything contained in sub-section (2) of Section 16, Section 37 or Section 38, every registered person shall in the returns furnished under sub-section(l) of Section 39 verify, validate, modify or

800 (18) BdqrB{qErd, frqis s erqfl ²ol⁸

delete the details of supplies furnished by the suppliers.

(2) Notwithstanding an1'thing contained in Section 41, Section 42 or Section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.

(3) The procedure for fumishing the details of outward supplies by the supplier on the common portai, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.

(a) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (³) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit available, on the basis of details fumished by the suppliers under the said sub- section.

(5) The amount of tax specified in the outward supplies for which the details have been fumished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions ofthe Act.

(6) The supplier and the recipient ofa supply shal1 bejointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been fumished under sub-section (3) or sub-section (4) but return thereofhas not been furnished"

(7) For the purposes ofsub-section (6), the recovery shall be made in such manner as may be prescribed and suoh procedure may provide for non-recovery of an amount oftax or input tax credit wrongly availed not exceeding one thousand rupees"

(8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (i) within six months of taking registration: (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of, such defaulted arnount,

shall be such as may be prescribed."

Amendment of Section 48. 19.

In Section 48 of the Principal Act, in sub-section (2), after the word and figures "'section ⁴⁵" , the words and punctuation "'and to perfom such other functions," shall be inserted.

Amendment of Section 49. 20"

In Section 49 of the Principal Act,- (a) in sub-section (2), for the word and figures "'Section 41", the words, figures and letter "'Section 4l or Section 43A" shall be substituted;

(b) in sub-section (5).-

(i) in clause (c), for the punctuation semi colon ";", the

punctuation colon ":" shall be substituted;

(ii) after clause (c), the following shall be inserted,

namelY:

800 (le)

Bd€rc{qry, frqis s erqfi 2or8

"Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;"

(iii) in clause (d), for the punctuation semi colon ";", the

punctuation colon ":" shall be substituted;

(iv) after clause (d), the following shall be inserted,

namely:

"Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;"

2t"

Addition of new Sections 49A and 498.

After Section 49 of the Principal Act, the following shall be added, namely- "49A" Notwithstanding anything contained in Section 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment.

49B" Notwithstanding anlthing contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub- section (5) of Section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax" as the case may be, towards payment of any such tax."

22.

Amendment ofSection 52.

In Section 52 of the Principal Act, in sub-section (9), for the word and figures "Section 37", the words and figures "Section 37 or Section 39" shall be substituted.

23.

Amendment ofSection 54.

In Section 54 of the Principal Act,- (a) in sub-section (8), in clause (a), for the words "zero-rated supplies" and "zero-rated supplies", the word "export" and "exports" shall respectively be substituted;

(b) in the Explanation, in clause (2),-

(i) in sub-clause (c), in item (i), after the words '"foreign exchange", the words "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be

inserted;

(ii) for sub-clause (e), the following shall be substituted,

namely:- "(e) in the case ofrefund ofunutilised input tax credit under clause (ii) ofthe first proviso to sub-section (3), the due date for fumishing of retum under Section 39 for the period in which such claim for refund arises;"

24.

Amendment ofSection 79.

In Section 79 of the Principal Act, after sub-section(4), the following shall be added. namely:- "Explanation.-For the purposes of this Section, the word 'person' shall include "distinct persons" as referred to in sub-section (4) or, as

s00 (20) B..ft€rra{rcTq:I, ftqifi 5 af,qs{ 2018

the case may be, sub-section (5) of Section 25."

25.

Amendment of Section 107.

In Section 107 ofthe Principal Act, in sub-section (6), in clause (b), after the words "'arising from the said order,", the words "'subject to a maximum of twenty-five crore rupees," shall be inserted.

26.

Amendment of Section ll2.

In Section 112 ofthe Principal Act, in sub-section (8), in clause (b), after the words "arising from the said order," the words '"subject to a maximum of fifty crore rupees," shall be inserted.

zt-

Amendment of Section 129.

In Section 129 of the Principal Act, in sub-section (6), for the words "seven days", wherever they occur the words "fourteen days" shall be substituted.

28"

Amendment of Section 143.

In Section 143 ofthe Principal Act, in sub-section (l), in clause (b), - (i) in the proviso, in entry (ii), for punctuation full stop ".", the

punctuation colon ":" shall be substituted; and

(ii) after first proviso, the following shall be inserted, namely:-

"'Provided further that the period ofone year and three years may, on sufficient cause being shown, be extended by the Commissioner for a fufther period not exceeding one year and two years respectively."

29"

Amendment of Schedule I.

In Schedule I of the Principal Act, in paragraph 4, for the words '"taxable person", the word "'person" shall be substituted.

30.

Amendment of Schedule l[.

In Schedule Il of the Principal Act, in the heading, after the word "ACTIVITIES", the words*OR TRANSACTIONS" shall be inserted and shall always be deemed to have been inserted with effect from the 1st day ofJuly, 2017.

31.

Amendment of Sehedule III.

In Schedule III of the Principal Act, - (i) after paragraph 6, the following shall be inserted, namely:-

"7. Supply of goods from a place outside India to another place

outside India without such goods entering into India.

8" (a) Supply of warehoused goods to any person before

clearance for home consumption;

(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched fiom the port of origin located outside India but before clearance for home consumption."

(ii) for the Explanation, the following shall be substituted, namely:- "Explanation l- For the purposes of paragraph 2, the term "cour1" includes District Cour1, High Court and Supreme

Cou11.

Explanation 2.-For the purposes of paragraph 8, the expression "'warehoused goods" shall have the same meaning as assigned to it in the Customs Act, 1962""

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