राज्य सरकार, छत्तीसगढ़ माल और सेवा कर अधिनियम, 2017 संबंधी

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Atal Nagar, the l0th Octcber 2018

NOTlFlC.tTtGr No. 60120i8-State Tax

No. F-I040lz}tLlCTN (100). - ln exercise of the powers conferred by section ¹⁶⁴ of the Clrhattisgarh Coods and Services Tax Act.2017 (7 of 2017). the State Government heretry' makes the foltowing rules furlher to amend the Chhattisgarh Goods and Services Tax Rules. 2017, narnely:-

l. (l)'l'hese rules may be called the Chhatlisgarh Coods and Services "l'ax (Thirteenth Amendment) Rules, 20 I 8.

(2)'fhey shall come into force on the date of issue of this notification.

2. Irr the Chhattisgarh Goods and Services Tax Rules.2017 (hereinafter refbrred to as the said rules), afier rule 83, the following rule shall be inserted, namely:-

"'⁸³A. Examination of Goods and Services Tax Practitioners.-( l) Every person referred to in clause (b) of sub-rule (l) of rule 83 and rvlro is enrolled as a goods and services tax practitioner under sub-rule (2) ol'the said rule. shall pass an examination as per sub-rule (3) of the said rule.

(2) The National Acadenry of Customs. Indirect Taxes and Narcotics (hereinafter , ref-erred to as "NACIN") shall conduct the exarnination.

(3) Frequency of examination.-'l"he examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the ofl-icial websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers.

(4) Registration for the examination and payment of fee.- (i) A person who is required to pass the examination shall register online on a website specified b¹' NACIN. (ii) A person who registers forthe examination shall pay examination fee as specified by NACIN. and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal.

examination shall be held across India at the shall be given an option to choose fiorn tlie list ot' (5) Examination centers.-The designated centers. The candidate

the tirre of registration.

centers as provided by NACIN at

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(6) Period for passing the examination and number of attempts allowed'- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rLrle 83 is required to pass the examination within two years of enrolment:

Provicled that if a person is enrolled as a goods and services tax practitioner before 1't of July 201 8, he shall get one more year to pass the examination:

Provided further that for a goods and services tax practitioner to r'vhom the provisions of clause (b) of sub-rule (l) of rule 83 apply. the period to pass the examinatiorr will be as specified in the second proviso olsub-rule (3)of said rule. (ii)A person required to pass the examination may avail of any number of attempts but these attempts shall be within the period as specified in clause (i). (iii) A person shall register and pay the requisite fee every time he intends to appear at the examination. (iv) In case the goods and services tax practitioner having applied fbr appearing in the examination is prevented from availing one or more attempts due to unforeseen circumstances such as critical illness, accident or natural calamity. he may nrake a request in writing to the.iurisdictional Commissioner for granting him one additional attempt to pass the examination. witliin thirty days of conduct of the said exarnination. NACIN may consider such requests on merits based on recommendations of the .lurisdictional Commissioner.

(7) Nature of examination.-The examination shall be a Computer Based l-est' tt shall 'l'he pattern and have one question paper consisting of Multiple Choice Questions. syllabus are specified in Annexure-A.

(⁸) Qualifying marks.- A person shalt be required to secure fifty percent. of the total marks.

(9) Guidelines for the candidates.-(i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of f'ee, nature of identitl' documents, provision of admit card, manner of reporling at the examination center, prohibition on possession of cerlain items in the exarnination center. procedure of making representation and the manner of its disposal. (ii)Any person who is or has been fbund to be indulging in unfair means or practices shalt be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of udfair means or practices by a person is as under: - (a) obtaining suppofi for his candidature by any lneans: (b) impersonating; (c) submitting I'abricated documents; (d) resorting to any unfair means or practices in connection with the examination or

other material. the use of in connection with the result of the examination; (e) found in possession of any paper" book' note or any which is not permitted in the examination center;

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(fl communicating with others or exchangirrg calculators. chits. papers etc. (on which something is written);

(g) misbehaving in the examination center in any mannerl (h) tampering with the hardware and/or software deployed; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses.

(10) Disqualification of person using unfair means or practice.- lf any person is or has been found to be indulging in use of unfair means or practices. NACIN may. after considering his representation, if any. declare him disqualified for the examination.

(11) Declaration of result.- NACIN shall declare the results within one rnonth of the conduct of examination on the offlcial websites of the Board. NACIN. CST Council Secretariat, common portal and State Tax Department of the respective States or Union territories, if any.'fhe results shall also be communicated to the applicants by e-rnail and/or b1 post.

(12) Handling representations.-A person not satisfied with his resuh may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.

(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it rnay, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category o l' persotts.

Explanation:- For the purposes of this sub-rule. the expressions -

(o)'jurisdictional Commissioner" means the Commissioner having.iurisdiction over the place declared as address in the application fbr enrolment as the CjS'I' Practitioner in FORM GST PCT-1. lt shatl rel-er to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-I has been selected as Centre. or the Commissioner of State Tax if the enrolling authority in FORM GST PCT-I has been selected as State;

'Tax. dated

No. 2412018-State

(b) NACIN means as notified by notification

28.05.201 8.

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Annexure-A

[See sub-rule7]

Pattern and Syltabus of the Examination

Qu;ilifying mar[

Svllabus:

3. In the said rules. in rule 109A.

(a) in sub-rule (l), in clause (b), for the words and brackets "the Additional Commissioner (Appeals)", the following words and brackets shall be substituted.

namely:-

"any officer not below the rank of Joint Commissioner (Appeals)";

(b) in sub-rule (2), in clause (b), fbr the words and brackets "the Additional Commissioner (Appeats)". the lollowing words and brackets shall be sr.rbstituted. narnely:-

"any officer not below the rank of Joint Commissioner (Appeals)".

4. In the said rules, after rule l42,the following rule shall be inserted. nan,ely:-

"112A. Procedure for recovery of dues under existing laws. - (l) A summary ol' order issued under any of the existing laws creating dernand of tax. interest, P!na!ry'-.

: .. BffirrBirtrr{,frri512aqq1rrt* . 90g (r7) lee or any other dues which becomes recoverable consequent to proceedings launcheci under the existing law befbre, on or after the appointed day shall, unless recovered under that law. be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the corrrmon portal fbr recovery under the Act and the demand of the order shall be posted in Part ll of Electronic Liability Register in FORM GST PMT-01.

(2) Where the demand of an order uploaded under sub-rule (l) is rectified or modifled or quashed in any proceedings, including in appeal, review or revision. or the recovery is made underthe existing laws. a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic Liability Register in FORM GST PMT-O1 shall be updated accordingly.".

5. In the said rules, in FORM GST REG-16,-

(a) against serial number 7, for the heading, the following heading shall be substituted, namely:-

"ln case of transfer. merger of business and change in constitution leading to change in PAN, parliculars of registration of entitl, in which merged.

amalgamated, transferred, etc.":

(b) in the instruction, afier the Table, for the paragraphs beginning with the words "ln case of death of sole proprietor" and ending with the words "surrender of registration falls", the fbllowing paragraphs shall be substituted. namely:-

"ln case of death of sole proprietor. application shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgarnate itself shall register with the tax authority befbre ' submission of the application for cancellation. This application shall be rnade only after the new entity is registered.

Before applying for cancellation, please file your tax return due fbr the tax period in which the effective date of surrender of registration f'alls or furnish an application to the effect that no taxable supplies have been made during the intervening period (i.e. fiom the date of registration to the date o1-application lbr cancel lation of registration).".

6. ln the said rules. in FORM GSTR-4. in the Instructions. for Sl. No. ¹⁰. the fbllowing shall be substituted. namely:-

"10. lnformation against the Serial 44' of Table 4 shall not be furnished.".

7. In the said rules. lor FORM GST PMT-01 relating to "Part ll: Other than return related liabilities". the following form shall be substituted. namely:-

⁹⁰⁸ (¹⁸) Edr€Ird ttqrd, ffi 12 iErER 2ot 8

"Form GST PMT -01

[See rule ⁸⁵(t tJ

Electronic Liability Register of RegisteredPerson

(Part-II: Other than return related liabilities) (To be mainlained at the C'ontmon Portall

Date-

Ref-erence No.- GSTIN/Temporary Id - Name (Legal) -

Trade name, if any -

Stay status - Stayed/Un-stayed Period - From --To --- (dd/mm/yyyy) Act - Central Tay'State TaxiUT TaVlntegrated l-ax/CESS /All

Refund adjusted (RF)l

Note -

l. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly.

2. All payrrents made out of cash or credit ledger against the liabilities would be recorded accordingly.

3. Reduction or enhancement in the amount payable due to decision of appeal. rectification. revision. review etc. will be reflected here.

4. Negative balance can occur for a single Demand ID also if appeal is allowed/ partl,v altowed. Overall closing balance rnay still be positive.

eos (re)

fu{rqqd, ftii'-{ l?qcrfiR 2018

5. Refund of pre-deposit can be claimed for a particular demand lO i'f appeal is alloweti even though the overall balance may still be positive sub.ject to the ad.iustment of the refund against any liability by the proper officer.

6. The closing balance in this parl shall not have any eff-ect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.

B. Payment made against the show cause notice or any other paynrent made voluntarily' shall be shown in the register at the time of making payrxent through credit or cash. Debit and credit entry will be created sirrultaneously."".

8. In the said rules. in FORM GST APL-04, after serial number 9, and the Table relating thereto. the following shall be inserted, namely:-

''10. Details of ICST Demand

FORM GST DRC-07, the fbllowing fbrm shall be inserted, 9, In the said rules. after

namely:-

..FORM GST DRC-O7A [See rule l12A(1I

Summary of the order creating demand under existing laws

Date

Reference No.

, fu'-+ r z;rqwt 2018

1

Signature

Name

Designation

Jurisdiction

To

(GSrrNirD)

Name

(Address)

Copy to -

Note -

l. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number of the retum may be mentioned.

2. Only recoverable demands shall be posted for recovery under GST laws. Once. a demand has been created through FORM GST DRC-07A, and the status of the ' demand changes subsequently, the status may be amended through FORM GST DRC-08A.

3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax.

4. Latest order number means the last order passed by the relevant authority for the particular demand.

5. Copy of the order vide which demand has been created can be attached.

Documents in support of tax payment can also be uploaded. if available.".

e08 (22)

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10. In the said rules. after FORM GST DIIC-0S. the following form shall be insefied.

namely:-

..FORM GST DRC-O8A :

[See rule 112A(2)J

Amendment/Modification of summary of the order creating demand under

existing laws

Date - Reference no.

eo8. (23)

Effi€rrqtrqrd, frcifi lzqEE{ zors

Signature

Name

Designation

Jurisdiction

)-

{{^{{FOOTNOTE *}}}} . ,.⁹⁰SlA{{^{{FOOTNOTE 4*}}}} i. :.,:ji,;ir. ; Efutq tlqqa, frcifi 12 q⁶rER 2ol8

rt.

To

(GSTTN/rD)

---Name

(Address )

Copy to -

Note -

1. Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fresh demand may be created under FORM GST DRC-O7A. 2. Copy of the order vide which demand has been modified /rectified i revised/ updated can be uploaded. Payment document can also be attached. 3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register. This form shall not be filed for such recoveries.".

By order and in the,"-" "rfiif#;ffi J.l #J*i"$*;*, .: