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9os ⁽¹³⁾

Atal Nagar, the l0th Octcber ²⁰¹⁸

NOTlFlC.tTtGr

No. 60120i8-State Tax

No. F-I040lz}tLlCTN (100). - ln exercise ^of^the^powers^conferred^by^section¹⁶⁴^of^the

Clrhattisgarh Coods and Services Tax Act.2017 ⁽⁷of ^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 ^(hereinafterrefbrred ^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 ^byNACIN every ^{year on}^{the ofl-icial}

websites of the Board, NACIN, common portal, GST Council Secretariat ^andⁱⁿ^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.

(5) Examination centers.-The

designated centers. The candidate

centers as provided by NACIN at

examination shall be held across India at ^the

shall be given an option to choose fiorn tlie ^list^ot'

the tirre of registration.

eor ⁽¹⁴⁾

ffi{E rtqqd, frria ^rz^{:Grrln zotg}

(6) Period for passing the examination ^{and number}^of^{attempts allowed'-}⁽ⁱ⁾^A

person enrolled as a ^goodsand ^services^tax^practitioner^{in terms}^of^sub-rule⁽²⁾^of^rLrle

83 is required to ^passthe 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, ^heshall ^{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 ^paythe ^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 ^passthe 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

have one question ^paper^consisting^of^Multiple^ChoiceQuestions. ^'l'he^pattern^and

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 ^itemsⁱⁿ^the^{exarnination center.}^procedure^of

making representation ^and^the^manner^of^{its disposal.}

(ii)Any person who is or has been fbund ^to^be^indulgingⁱⁿ^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;

(d) resorting to any unfair ^means^or^{practices in connection}^with^{the examination}^or

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;

other material. the ^use^of

Er*grr6trqqe, ftria tz;rqrqt zott

eor ^(1s)

(fl communicating with others or exchangirrg ^calculators.^chits.^papers^etc.^(on

which something is written);

(g) misbehaving in the examination center ⁱⁿany ^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 ^perthe ^{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 ^purposesof ^{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;

(b) NACIN means as notified by ^notification

28.05.201 8.

No. 2412018-State ^'Tax.^dated

908 (r5'

emisrre{qq", ffi

rz rqqt zors

Annexure-A

[See ^sub-rule7]

Pattern and Syltabus of the Examination

FAPER: GST Law & Procedures:

'f inre allowecl

2 irours and 30 nrinutes

Nurnber of Multiple Choice 0uestions:

i00

L:r rrsLraue of ^(Juestiorts:

Errul ish ancl llinti i

Maxlmum marks:

2AA

Qu;ilifying ^{mar[<s^:}

No nesative nrat'l<ing

100

Svllabus:

The Central Goods and Services Tax ^Act,2017

The Integrated Goods and Services Tax ^Act,2017

Chhattisgarh Goods and Services ^{Tax Acts,}²⁰¹⁷

The Union territory Goods and Services Tax ^Act,2017

r,)

The Goods and Services Tax [Compensation ^{to States)}^Act,201,7

(.r

The Central Goods and Services Tax ^Rules,2017

The Integrated Goods and Services ^Tax^Rules,²⁰¹⁷

Chhattisgarh Goods and Services ^Tax^Rules,²⁰¹⁷

Notificatlons, Circulars and orders ^issued^{from time}^to^time^{under the}^{said Acts}^and^Rules.

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 ^postedin ^Partll of ^Electronic^Liability^Registerⁱⁿ

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 ^paragraphsshall ^besubstituted. ^namely:-

"ln case of death of sole proprietor. application shall be made by ^the^{legal heir /}

successor before the concerned tax authorities. The ^new^entityⁱⁿ^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, ^pleasefile ^yourtax ^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

Ref-erence No.-

Date-

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

(Amount in Rs.)

Balance (Payable)

(Central Tax/State Tax/UT Tax/lntegrated Tax/ CESS/ amount under existing ^law/Total)

Tar

I nterest

Penalty

Fee

Others

Total

Status (Stayed / Un-stayed)

x IDebit

(DR)

(Payable)

I ^/[Credit

(CR)

(Paid)l /

Reductio

n (RD)/

Refund adjusted (RF)l

Note -

l. All liabilities accruing, other than ^{return related}^liabilities,^will^be^recordedⁱⁿ^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 ^rnaystill ^be^positive.

Date

(dd/mm/y

vvv)

Refere

nce

No.

Tax

Period,

applicab

Ledger

used for

discharg

ing

liability

Descripl

ion

Type of

Transac

tion ^*

Amount debited/credited ^(Central

Tax/State Tax/UT Tax/l ^ntegrated

Tax/CESS/amount under existing

law/Total)

Fro

Inter

est

Pena

Itv

oth

ers

Tot

)

fu{rqqd, ftii'-{ ^l?qcrfiR2018

eos ^(re)

5. Refund of pre-deposit can be claimed for a particular demand lO ^i'fappeal ^is^alloweti

even though the overall balance may still be ^positivesub.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-ecton filing of ^return.

7. Reduction in amount of penalty would be automatic if ^paymentis ^made^within^the

time specified in the Act or the rules.

B. Payment made against the show cause notice or ^anyother ^{paynrent made}^voluntarily'

shall be shown in the register at the time of making ^payrxentthrough ^{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

Place of Supply

(Name of

State/UT)

Demand

Tax

I nterest

Penalty

Other

Total

_7" ^,..

Disputed Arnount

Determined

Amount

9, In the said rules. after

namely:-

Reference No.

FORM GST DRC-07, the fbllowing fbrm shall be ^inserted,

..FORM GST DRC-O7A

[See ^rule^l12A(1I

Summary of the order creating demand under existing laws

Date

PartA-Basicdetails

Sr.

No.

Description

Particulars

(1)

(2)

GSTIN

-egal ^narne

<Auto>>

lrade narne. i1'any

<<Auto>-'

overnlnent Authority who passed the ord

eating the demand

State /UT

[-l

Centre

ld Registration No.

urisdiction under earlier law

9o8d?.S):,, . .: ji:l !

, fu'-+ ^r^z;rqwt²⁰¹⁸

A.ct under which demand has been created

)eriod for which demand has been created

From mm, yy To rnm, yy

)rder No. ^(original)

)rder date (original)

-atest ^order^no.

.atest order date

)ate of service ofthe order ^(optional)

I4.

.lame of the ofllcer who has passed the

rrder ^(Optional)

t5.

)esignation olthe officer who has passed

he order

I6.

Whether demand is stayed

]

YesNo D

t7.

)ate ofstay order

)eriod ofstay

From to

PartB-Demanddetails

19.

Details of demand created

(Amount ln Rs. in atl Tables)

Act

Tax

Interest

Penalty

Fee

Others

Total

Central

Acts

State/ U'f

Acts

CST Act

20.

Amount of demand paid under existing laws

Act

Tax

Interest

Penalty

Fee

Others

Total

Central

Acts

State /

Acts

CS'f

Act

21.

( 1 e-20)

Balance amount of demand proposed to be recovered under GS'1

laws

<< Auto-oooulated >>

Act

Tax

lnterest

Penalty

Fee

Others

Total

Central

Acts

State /

Acts

CST

Act

Signature

Name

Designation

Jurisdiction

(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⁾

ffirqttur{, ftqio rz rsgt zore

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

Reference no.

Date -

PartA-Basicdetails

Sr.

No.

Description

Particulars

(2\

JSTIN

-egal ^narne

<<Auto>>

frade name. if anv

<<Auto>>

teference no. vide which demand uploaded

n FORM GST DRC-07A

)ate of FORM CST DRC-07A vide which

lemand uoloaded

iovernment Authority who passed the order

:reating the demand

-_-l

--) State UT t J Centre

<<Auto>>

)ld Registration No.

<< Auto. editable>>

urisdiction under earlier law

<<Auto. ed

able>>

\ct under which dernand has been cleated

<<Auto. ed

able>>

t0.

lax period fbr which demand has been

:reated

<<ALrto. editable>>

)rder No. (original)

<<Auto. ed

able>>

12.

Jrder date (original)

<<Auto. ed

able>:,

-atest ^order^no.

<<Auto. ed

able>--

14.

-atest ^order^date

<<Auto. ed

able>>

15.

)ate ofservice ofthe order

<<Auto. ed

able>>

16,

\ame of the officer who has passed the

rrder ^(ootional)

<<Auto. editable>>

11.

)esignation ofthe officer who has passed

he order

<<Auto. editable>>

18.

Whether demand is stayed

]YesNo

19.

)ate olstay order

t0.

)eriod of Stav

eason for updation

<<Text box>>

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eo8. ⁽²³⁾

PartB-Demanddetails

22,

Details of demand posted originally through Table 2l of FORM GST DRC-O7A

(Amount in Rs. in alltables)

<<Auto>>

Act

Tax

lnterest

Penalty

Fee

Others

Total

Central

Acts

State /

ActS

CST

Act

23.

Updation of demand

Acl

Type of updation

Tax

Interest

Penalty

Fee

Others

Total

Quashing ^of^demand

(Complete closure of

demand)

Amount of reduction. if

any

-)_

Total reduction ( l+2)

24.

(22-23)

Balance amount of demand required to be recovered under the

Act

Tax

Interest

Penalty

Fee

Others

Total

Central

Acts

State /

ACtS

CST

Act

Signature

Name

Designation

Jurisdiction

* . ,.90SlA4* i. :.,:ji,;ir. ;

Efutq tlqqa, frcifi 12 ^q6rER2ol8

rt.

(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"$*;*,