छत्तीसगढ़ माल और सेवा कर अधिनियम, 2017 संबंधी

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Atal Nagar, the 3 I st December 2018

NOTIFICATION

No.75l2018 - State Tax

No. F-10-65/20l8lCTN(122) .-ln exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services TaxAct,2017 (7 of 2017), the State Govemment, ontherecommendations of the Council, hereby makes the following amendments in notification of the State Government, in the Commercial Tax Department, No. 4/2018-State Tax, notification No. F-l0-21201S/CTiV(3), dated the 24th January, 2018 published in the Gazette (Extraordinary) of Chhattisgarh, No. 3 1{r, dated the 25th January, 20 I 8, namely:-

In the said notification, after the proviso, the following proviso shall be inserted, namely:-

"Provided further that the amount of late fee payable under section 47 of the said Actshall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-I for the months/quartersftomJuly, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from22nd December, 2018 to 31st March, 2079!'.

By order and in the name of the Governor of Chhattisgarh,

SANGEETHA P., Special Secretary.

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Atal Nagar, the 3lst December 2018

NOTIFICATION

No. 7612018 - State Tax

No. F-10-65/ml8lCTlY (123). - In exercise of the powers conferred by Section 128 of the Chhattisgarh Coods and Services Tax Act, 2017 (7 of 2017)(hereafter in this notification refered to as the said Act), the State Government, on the recommendations of the Council, and in supersession of the notification of the State Government, in the Commercial Tax Department, No. 28i2017-State Tax' notification No. F-10- 7212017lCTlV(122), dated the 6th September,20lT published in the Gazette (Extraordinary) of Chhattisgarh, No. 404, dated the 7th September, 2017, notifrcation of the State Government, in the Commercial Tax Department, No. ⁵⁰/²⁰¹⁷-State Tax notification No. F-10-88/2017lCTlY(156), dated the 26th October,2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 469, dated the 28th October,2017, and notification of the State Government, in the Commercial Tax Department, No" 6412017-State Tax notification No. F-10-9312017lCTlY(I70), dated the l5th November,20l7 published in the Gazette (Extraordinary) of Chhattisgarh, No. ⁴⁸⁹, dated the l5th November, ²⁰¹⁷ , except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR3B for the month of July,201l onwards by the due date under section 47 of

the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:

Provided that where the total amount of State tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:

Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 20 I 8 by the due date but fumishes the said return between the period from 22nd December, ²⁰¹ 8 to 3 1 st March, 201 9.

By order and in the name of the Governor of Chhattisgarh,

SANGEETHA P., Special Secretary.

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Atal Nagar, the 3 I st December 201 8

NOTIFICATION

No. 7712018 - State Tax

No. F-10-65l20l8lCTlY (124) .- In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in notification of the State Govemment, in the Commercial Tax Department, No. 7312017-State Tax, notification No. F-10-9812017lCTN(187), dated the 29th December,20lTpublishedintheGazette(Extraordinary)ofChhattisgarh, No.58l,datedthe30thDecember, 2017,namely:-

In the said notification, after the first proviso, the following proviso shall be inserted, namely:-

"Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the retum in FORM GSTR-4 for the quarters fiom July, 2011 to September, 20 I 8 by the due date but furnishes the said return between the period from 22nd December, 201 8 to 3lst March, 2019.".

By order and in the name of the Governor of Chhattisgarh,

SANGEETHA P., Special Secretary.

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