"ffisqtet wuarher*gm*
qrrq UrrdH (fE-{t er* ft-*-e, ; ssul
iq 3r-gc-d r*io ;r., - r, -Rdt€rlG
rrwe / :s ft. e.
30-05-2001."
ridznfqis
"odetrq/gd f os f zott-zots."
n
ffi
{lGtrl=t
(€rgilIrnur)
qrRrfftlrfirRn
!ffrrs s23 l
nugr, rtr+n, fr{i6 3l frqqt zots -q1s
r0, qr.F re40
qrfufu-o o-{ frqFT
q-fldq, qETr-ft rtcR, 3rc?T TrR, qtqg{
oTeEI nrp, ffio sr frrrrq{ zore
tr-flim (rtr-10-6s 72619,q'r-fi/ciEr1122). - {r.,2[ s{fiR, oafreqE ora sitr tqr s-{ 3IBBqq,
2017 (2017 6t 7) *r qrrr 128 ror-rr eaia ?rfui ql s-fr4 6!rA 6(', cRy{ fir ffisit .rl,
aa_fisrfi
lnsq t srfrfuf, o-t Faanq fir 3{frqqdr q. 4t2o18- rrcq q-{, fr-qiq- ('s- -
1o-2l2o1aaroruiu1r), Efliq. 24 si-{t, 2018, ffiS scdeqE
(sqrerrur) if, *rqiq. gt-
n arfts 25 s+qft, 2018 fr e-f,rfird fr;qr q-fl ur, fr ffifu6 deinrd +-{fr t, $?riE :-
:-+-a afug++r fr, c.ligmfi' qsqr{ ffifud t{E* 3ia,F?rlfrd fl+fl dl-(El-I, siqla- ,-
"vlg r-o 3it{ fu l-+a :rfrB+fi #r ers 47 * 3r$rfl :dtq fudE fts Sr r+-q tS
a eqBdqt t fru :rfu.q-+a il arurfr, g a;s,fi:ffi qa6, zotT e' frdil{, 2018.ro *'
R(', *q arfts .ro s-sq fr$n&3rrr-1 jl sr+o c-Erqt +. Gzilt a-i d- 3rsFE G t, frE ffii zz
B{iq{, 2018 t 31 rrr-+, 2019 drn'*I drE fir lrdfu *'=-qa edit q-sq ffism-1 fr e fr('t
l"I
oe$eq6 t'rr-vqps *'arq S aqr :rtrtqun,
dzfrar fi., E?tq str{q.
g@ql
3TEqr"Tr
75-2018/ q=q ar
1046
Bffi$Td{rqqd, frtiq :r ft-nwt zora
3l-ac{ ;]-rK, tr-aim" 31fr€E{ 2018
mqiq- (rs'-10-6si2018/Et-6/ciq( Dz). - s{r[d t SFdrnq t JEzdq
%d-€-{"T fr ry faeTrrr #r Jft,"€-q-dr tr-flim- (rs- -10-6s/2018/Errr/ciq(122),
:idffi :ra-qr {oqq-d t crfufiR fr \'tr{dxr s-f,rRrd B-qr arar H r
34s t eu-s (3) *.
Ff,i6 31"-t2-20t8 6t
i5-d1srr6 *' lr-qq-il *' ap+ t aer $dqilTsr,
d"nar fr., B?tc {B{.
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.
3Id6 aaR, Edi.F- 3l EsE{ 2018
3TfufltrdT
{
liwt 7612118- u=q s-{
*-qff, lrtr-10-65/201366,qiu(123).- {rsz[ Tr{tFI{, 6FdlT46 qrf, 3it{ Q-EI q-f 3IEB{q,
2017 (2017 6t 7) tfuf gq 3lfu
"€-q-dT fr fc* ceqq s+ir nfuG-zr+r sE-r,erqf il fi trg 128
E-dRr rEccl alFils'i 6t- erSq 6-{i 6(', cfts-(_ 61 ftwfuii q{, scsr?T6 errcrd +' ilmfum' w
fuTr4 #I 3rftq-q-dr q. 28t2017-{cq s-{, frirTim,, uq-10-72t2017lqrfiiqiq(122), f{4i6' oRilry{,
2017, Bt o-cdrsq6
(srsmrrq) dt, m-qifr 404 ar-trs 7frilF-fl, 2017 rt c-6f?'rf, l6qr
erql efl,g.cfrflflo ?Ir+ra t'Elfrfu+ w fr€{r4 fir 3rBqtr'dr +i. solzotT -l=q eF-{, *-qiq- trs'-
1o-88/2017lqrfi/ciq(156), Ffli6- 263r+-cq{, 2017, m 6cAT"t6 t rrocr (3rsr€lr{ur) fr, m-qim.
469 artlcl 283rrF*r-{, 2017 * e-f,rRfd fi+qr 4-qr- ercltrsafrsqa ?rcr4 t Ermfufi s-{ Fd}nq fr
3TRiqfrdr q. 6412017-l=q 6-{, s-qi6'(rtr-10-93/2017lEr-6/ciq(170), tra-i6 15acrF6r{, 2017, Bt
iscdl€-rrd
(:ronrrwl fr', m-q"iq. 4s9 artrs 1sa-{F-fl, 2017si,rfl qrd} *. R-drq 3TBtrid
ud{rcrrqrd, ft{is 3l frsr+t zorr
1046 (r)
+.-{i F(r, ffi tt lrfu*-qur t $ B-qr rrqr qI qr m-r? mT Filc fu-qr qqr ?rT, Gffi @"sa
eqBa (ErlI 3ffiI sfuG-qq *r trm 47 t 3ithdT tq at-trs ilm- Eil-$, 2017 qH t ceer{ +. fr('
q-sq ffiHr{-gs fr ffi
-i fr 3l{r$d {6-i t fr(' {ia-q ffi fuid 6rs fi 6-a +}
vfrcq-+-a flS t d ffi JftrhFI.II fi art rc-e t ehrf, e-ct-f, e-d t R(r q-ddrs qq(r fir r+-q
fratu+t:
c{g c-dl :-fld ffi
fr Tia-q rl=zr qd fr ga r+-q ?l;zr t aO e-$ @t-a eqFa csRr,
r+-a $fuB-qq ffr qrs 47 t 3T$rf, a-q drtrs ilfi Edr$, 2017 qq *' csil( fi fr(, s-fld ffi
fi d" 3*rno rd-i U dilq fuiE 6rs fi 1s-rr rs fr-FdR cro sft'-.qfld +-r fr dra-rft, d ffi
3r{rrnd-ar * srfr rd-i t Etua-c-ctfr Ef, + fr(' 6s oq(' fir r+-q t sfu+ t :
c{q 16 3fk fu r+a sfuft-qq fir qr*r 47 *. 3{ttrd :dilq ftrrq 6rs fir a6-a, i-$ rffir.dd
.qtra"t t fr(, sfu;q-+-a *r GT(raII, st aq artro .ro s-ar*, zotT t frdq{, zoll qrs asr t
ft(r e-Fq sMrm-3s * Fcwulr a-i fr 3r{rrh-f, C t frE r;d-i 22 E{iql, 2018 $ 31 qr+,
20'19 aq. ffr grdB- *'fiE r+-a ffi
il fr t r"r
ir.dtsqa *'rr-vq-f, *' ar+r fr aqr rriequn,
t'rhdr +., BelE €Eq.
3rcFr drr. trflro :r frerc{ zots
s-flrfi v$'-10-65/2otaEr6lqiq(123).- ail-Id t Shrnd. t :ra--&q 348
%dfl-$T fr' fs fuTr4 fir aR"€q-dr ffiai*. (rs- -10-6st2o1emraruiu1t23), Edi*.
3iffi r{ETE {r;qqr-il t crfufir t, gr{gnrs-firf,fd f*-qr drTr t r
t so-s (3)
31-12-2018
q1
ST
6-$srru *' rr-qcrd *' arq t aen rnteqon,
frfrf,I fi., frels Hfud.
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
1046(2)
Rffi€rrarrqm, ftriis 3r frsqt zora
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.
lrcf, flrr, ffdifr 3l Egrqr zots
HWr 77-2018/ {=q s-{
ffiqia trs'-10-6s tzolstErqnrq(124). - Troq H{sR, 6aS€?T6 a.rd 3it{ tsr w 3{Bfrqq.,
2017 (2017 6t 7) fir qm 128 rqm rdccr ?rBilS mT trS4 6-€ 6(r, cftq-(_ frr ffilii
qr,
aa{dRr gFAT"r-6 erRIf, +' Erfrfufi s-{ fdslr4 fiI 3{EqE-f,I i. lztzolT- q=q +-r m-qi6' (rs"-
1o-g$t2o17/Erm/ciq(187), frflr-fi 29 ffswt, 2017, Bt 5cfisrr6
(3r€Ttrnrr) it, ffi-fii+
581 drtrs 30 EqF{{, 2017 l e-mTRrfr t+-qr arqr an, it ffifua
d?iltrd q.-{ff t, :rqla- :-
s-+-d Jfr'"sq-dr fi c-6-A r{g" fi qqar1 ffifua
wg*- Jid:Fq'frd B-qr arrr4r, 3r?]til- :-
,,1q z16 3ik ffr s-+a nEF-+q 6r sns 47 * 3fin-d e-{q fufE 6rs frr r+-q tt {Br{rf-d
Eqffi *. fr(' 3Tfu.T+-d d' aru"fr, d Ear-$, 2017 t friiqr, 2018 trn ST ffi
*. R(', -q
artro a+ e-sc fr(rs&3rr-4 fr ffi
-i fr 3fiilFFr G t,PsE 3<ti 22 E{iq{, 2018 fi 31
qrt, 2019 trF'fi d-E fir 3rdfr fr rfiT fr-flut t {t tt"t
6cfrs"T6 t'r=qq-6 *'arq t aen rrtengoru,
d'zkdr fi., ftelq HtrrE.
3s6 aaI{. ftai"F- 31 fusEr ZOIS
mqi*- us-10-6s/2018/Er+"/qiq(r2q. - sTrt-fl t €EemT fi JgzdE 348 t' urs (3) t
3t"d-€-{"T fr' go freTr4 fir 3ft"€-{-dr s.-qi6. (rs' -10-6s12018iEr.6/ciq(124), fcFTi6- 3t-12-2o8 qr
3iffi :r{Era lr-qqr-f, t crfufrR t VoEgm e-fl-Rra fr,fi dr-dl t t
t' rt;qqm t arq t aen.srttqn-+sru,
d?frf,r ff., ftelq sB{
s#{qc{tqq-d, fr{is 3r frqsn zorr
l046 (3)
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.
{iqrfrfi,SrurasnAE-{qrcin,Ederr6amwrs&qggqn-ds,a-qr wgtngktaery-m'fifa-zots