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r048 ^(r)

Atal Nagar, the 3 I st December 201 8

ORDER

No.2/2018 - State Tax

No. F-10-66/2018/CT/V (125). WHEREAS, sub-section (4) of section l6 of the Ch}attisgarh Goods

and Services Tax Act, 2017 (7 of 2017) (hereafter in this Order referred to as the said Act) provides that ^a

registered person shall not be entitled to take input tax credit in respect ofany invoice or debit note for supply of

goods or services or both after the due date of furnishing of the return under section 39 for the month of

September following the end of financial year to which such invoices or invoice relating to such debit note

pertains or furnishing of the relevant annual retum, whichever is earlier;

AND WHEREAS, sub-section (3) of section 37 of the said Actprovides that-

Any registered person, who has furnished the details under sub-section (1) for any tax period and which have

remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein,

rectifli such error or omission in such manner as may be prescribed, and shall pay tax and interest, if any, in case

there is short payment of tax on account of such error or omission, in return to be furnished for such tax period:

Provided that no rectification oferror or omission in respect ofthe details furnished under sub-section (l) shall

be allowed after furnishing of the return under section 39 for the month of September following the end of the

financial yearto which such details pertain, or furnishing ofthe relevant annual return, whichever is earlier;

AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and

Services Tax in lndia and the taxpayers were still in the process of familiarising themselves with the new

taxation system and due to lack of said familiarity-

(i) the registered persons eligible to avail input tax credit could not claim the same in terms of provisions

of section 1 6 because of missing invoices or debit notes referred to sub-section (4) within the stipulated

time;

(ii) the registered persons could not rectify the error or omission in terms of provisions of sub-section (3) of

section 37 within the stipulated time,

as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section ⁽⁴⁾of section

l6 and sub-section (3) ofsection 37;

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Chhattisgarh Goods and

Services Tax Act, 2011 , the State Government, on recommendations of the Council, hereby makes the following

Order, to remove the difficulties, namely:-

1" Short title-This Order may be called the Chhattisgarh Goods and Services Tax (SecondRemoval of

Difficulties) Order, 201 8.-

2" In sub-section (4) of section l6 of the said Act, the following proviso shall be inserted, namely: -

"Provided that the registered person shall be entitled to take input tax credit after the due date of

furnishing of the return under section 39 forthe month of September,20lS till the due date of furnishing of the

retum under the said section for the month of March,20l9 in respect of any invoice or invoice relating to such

debitnote for supply of goods or services orbothmade duringthe financial year2017-18, the details of which

have been uploaded by the supplier under sub-section (l) ofsection 37 till the due date for furnishing the details

under sub-section ⁽1) of said section for the month of March, 2019 ." .

3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be

insefted, namely: -

1048 ⁽²⁾

, fr{is ^3lfrvwq 261s

"Provided further that the rectification of error or omission in respect of the details furnished under

sub-section (l) shall be allowed after furnishing of the return under section 39 for the month of September, 2018

till the due date for furnishing the details under sub-section (1) forthe month of March,2019 or iorthe quarter

January, 2019 to March, 2019." "

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

SANGEETHA P., Special Secretary.

3le-fr ^qrR,ffio sr ftsqq 2616

qrtqr

Ti. 3-2018/ r,q fr{

5-qi* gw-l 0-6612018/+r+/via(126).- EfrTrro rnq qt{ tqr m 3f$fr-{q, 2017 (2017 fl- 7) (frt

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fr-a-<r, erro 51 ^qrErrrr 52 h qftq 6-( 6r TiErq"s-G {ra q-fr, tR'ft-fi 6{r}q qfu qt(

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+}" q< +-rm; ^qrtqr,201g

FifrE-.Td ^qrqqtt-t+r +< arfffr-+q, 2O1l ft errcr 44 h Frft+-{rr t, ^,,31rnf, ZOtg"Biq.f *< er"<

h ^p+mr{ "30 {c, 2O1g"Bis fr{ er"E. (A qrcir

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o-*€rr€ttwrd, f{ti+ 3r frewr zors

ro48 ⁽³⁾

5qi6 ^gs-10-66/20 1 674557qfq(1 26).- ¹¹⁵⁶4

frtrr.r h ^qrAqr6-qiq. ^gc6-10-66/2al ^{g/a55/qiq(126),}

crtffrrt t, \-d-E ETIT Tflflsid frqr ^qrmt t

or-d ^qrr(,ffio er ftqqr 261s

{fta-m * ru--*E 348 h ^r+rre(3) h wgn r ii, ls

fr{i+ 31-12-2018 tr eiffi e{TqT< n'qcrf, h

conferred by section 172 of the Chhattisgarh Goods

recommendations of the Council, hereby makes the

d-frTq6 h n-'ryqrq * +rq t drr ^BIrean{TR,

{lftdr fi., frs}E ^qB{.

Atal Nagar, the 3 1 st December 201 8

ORDER

No.3/2018 State Tax

No. F-10-66/2018/CT/V(126).-WHEREAS, sub-section (l) of section 44 of the Chhattisgarh Goods

and Services Tax Act, 2017 (7 of 2017) (hereafter in this Order referred to as the said Act) provides that every

registered person, other than an Input Service Distributor, a person paying tax under section 5l or section 52, a

casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year

electronically in such form and mamer as may be prescribed on or before the thirry-first day of December

following the end of such financial year;

AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial

year as referred to in sub-section ( I ) of section 44 of the said Act, through the electronic system to be developed

is at the advanced stage, it may likely to take some more time for being made operational as a result whereof,

the said annual return for the period from the 1" July, 2017 to the 31't March, 2018 could not be furnished by the

registered persons, as referred to in the said sub-section ( I ) and because of that, certain difficulties have arisen

in giving effect to the provisions ofthe said section.

NOW, THEREFORE, in exercise of the powers

and Services Tax Act, 2017, the State Government, on

following Order, to remove the difficulties, namely:-

l. Short title.-This Order may be called the Chhattisgarh Goods and Services Tax (Third Removal of

Difficulties) Order, 20 I 8.

2. In section 44 of the Chhattisgarh Goods and Services Tax Act, 2017, in the Explanation, for the

figures, letters and word "3 1'tMarch,2019", the figures, letters and word "30thJune,20l9"shall be substituted.

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

SANGEETHA P., Special Secretary.

G{dd ilT{. ffio ar ftq'rq{ 2619

sIl-EqI

q. 412018 - tl'zt s-{

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qffiAqrlqqhq,aqgffi erf*frTq66tnnt) ft mn 52 fisqqrr (4) tqA3r"jffdBfrr.tfie=Trqzr,

1048 ⁽⁴⁾

Bn.ftqr€{rsr{, ft{is 3r frsqq 261s

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crq h ^;fuH ^qryr(rq R{ h ^q*^qd-+qrft-frsq t \-+ fr-q-{q-*ga mt n ;

3ia ^qtfrqq^q=tT-r;6',t'f srurr;q fr&q c{ sq* arcr f,q+# Hffii Fr ^qTT{Ts{t h +-r<"r ffi+ryr

erftrrfl fG t ^q-rcfQ t frg t-€it BTTRe<, T+{Gi-{ fuiq{, 2018 ^qrqh frq rnrl fiI wr6u1 6qt *,

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Bri[:, qi[, rvq sc{'rt, trfrffi-.d ^qrq^qt<tm mr aftfr-qq, 2017 fr ttw 172 EI{T T{n ^qrRnqlm

sfr{ +-G Eq, cftqq fr 1MqtT ^q<+ffii +1t< +-ri h frq ffiqBe ^Bn?sr6-(fr t, ^qqil'-

1. TifleTtr Trq-{q ^qrtr+r {fgs arc u*€-.rd ^qrq*r fr-+r m 1t'rm ffii

fr q< 61q; ^q1*r,

2018 {

2. ufr's-.r6 ^qrefrr t+r w erfffr{s, 2017 fr errcr 52 fr werrn (+) t ffifua Fq$-fr(ur

ei<:reflR-tr frqr cnq"n, q-qlq :--

'Tq$fitT-gq scerc + ^q-q}-qq]h Rq qlR-fr frqr ^qrmt fr q-agqr, Tf{tertr fui-{r, 2018 qrq h

ftq s-tr fr-qrq-reg+ rG fi aq-ilrfr'q 31 ^q-{Et,2019 frrftr"r

EmqrTg h rr'qqrq h ^q-rqt ^{(q-r 3IrtsrETR,}

S.Prdrft., frslss-R-s.

3Tdd rrn, ftni6 er ftsqs zota

ffi'ci-fi ^qs-10-6612018/qr6iciq(127).- ^qtdh {frerm * ^q-[AE348 h ^rqu-e(3) h u-Eerw t, {q

frwnr hqrtqr rcim' ^{qs-10-66/2018/qmiqiq(127),}kn-ifi 31-12-2018 w eiffi ^3t-{Tr<n-wqqrf, h

crfs-+,rr t, ^q<qETrr rflfa)-{ frq-r smr t

qifts-.r-6 h <r.'qqlq h qrq fr aen erRqntrrc,

{rfi-fl ff., frslq ^qfuq.

Atal Nagar, the 3 I st December 201 8

ORDER

No.4/2018 - State Tax

No. F-10-66/2018/CT/V(127). -WHEREAS, sub-section (4) of section 52 of the Chhattisgarh Goods

and Services Tax Act, 2017 (7 of 2017) (hereafter in this Order refened to as the said Act.) provides that every

operator who collects the amount specified in sub-section ^(1)shallfurnish a statement, blectronically, containing

the details of outward supplies of goods or services or both effected through it, including the supplies of goods

effiwratsq-*, ft-rim :r fr1rqi 2s1s

1048 ^(s)

or services or both returned through it, and the amount collected under sub-section (l) during a month, in such

form and manner as may be prescribed, within ten days after the end of such month;

AND WHEREAS,certain operators, were unable to obtain registration because of technical issues

being faced by them on the common portal but they collected the amount for the months of October, November

and December 201 8, as a result whereof, the statement under sub-section (4) of section 52 of the said Act could

not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said

sub-section;

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Chhattisgarh Goods and

Services Tax Act, 2017, the State Government, on recommendations of the Council, hereby makes the following

Order, to remove the difficulties, namely: -

Shott title. -This

Order may be called the Chhattisgarh Goods and Services Tax (FourthRemoval of

Difficulties) Order, 201 8.

In section 52 of the Chhattisgarh Goods and Services Tax Act, 2017,it sub-section (4), the following

Explanation shall be insefted, namely: -

"Explanation: - For the purposes of this sub-section, it is hereby declared that the due date for

furnishing the said statement for the months of October, November and December, 2018 shall be the 3l't

January, 2019." .

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

SANGEETHA P., Special Secretary.

{arc*,grwawiraiqrcin,B-*ftsrrBamvre-8ugrn-eu,arr

{ag{tgtrdaenq-firfrtn-zors.