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ffiaiq. (rq-10-04/29197E1-57via(03)" - anra *' dfrEirfl fi 3tEzd-d 348 t su-E (3) * aEH-{rT fr go E}TI?T *r 3rEW-4r sqio" (rs'-10-04/2otgtEr+lqiq(03), Eai+- 2s-ot-2otsml siffi 3rfdTa Troqqr-d + crfuor t uaqonr u-+rRrd G,q q.r t t
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67
68
B-dffHrc rrqw, fu{i*. 3l sri-dff 2ole
Atal Nagar. the 29th January 2019
NOTIFICATION
No.0212019 - State Tax
No. F-10-04/2019lCTN(A3).
- In exercise of the powers conferred by sub-section (2) of section I of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2018 (25 of 2018), the State Government hereby appoints the l't day of February,2019, as the date on which the provisions of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2018 (25 of 2018), except clause (b) of section 8, sectionlT, sectionl8, clause (a) of section 20 of this Amendment Act, shall come into force.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary,
3tad ilel{, F{dls 29 E;t-{ft 2019
(2) Id M fr :rozn 3qtifu-d fi fudrq, a-t m-r+t, 2019 fir artrs 6t c-fd Et-nt 2. gcdlgrrc Ht-d 3{t{ €-sr 6-{ frzrq, 2017 (m SE-d-{g"* ceqlcd r+cr B-{q s-dr rlq[ t) t :ttqrq 2 *" elrff, 4'Ti*qa ft-qq" ar
4. 5.
6'rIdI{ *-Cerra t;
- -{{^{{FOOTNOTE 4}}}}.T frqlt fi F-q-q Z *' m-q ffi"fi (3) t Hrfli fir HRuft fr,q;r+e+ (3) fr 'qrf," ?1-qt q; gq{{^{{FOOTNOTE 61}}}} 91,"{T[[ Sltt tqrqtq rd arq-}I r ↩
- fr-qq fr B-{q 8 4 sq Fq-q ({{^{{FOOTNOTE 1}}}}) 4-- (m-) c-d-S \F-6 sr dc G;qr unrdil (s) Wt w-,a-o 4"vrg q{{^{{FOOTNOTE 6}}}}-{{^{{FOOTNOTE 3}}}}it{" ?r↩
- ({{^{{FOOTNOTE 2017}}}} q 7) fi qrrr 164 (ERr eqca ?Ifrild sT s-q}q q--r& 6(r, i5--fr-€?16 eiliil 3lt{ S-sl- m-t ft-s-rr, {{^{{FOOTNOTE 2017}}}} {{^{{FOOTNOTE 6}}}}t {{^{{FOOTNOTE 3}}}}itr {{^{{FOOTNOTE *}}}}istrr"T +-{i t fr(r G-rqRfud G-{ff daffi t :refq :-- 1. (1) $-f, M m.I TiftEd drfl d-ff€"T{{^{{FOOTNOTE 6}}}} q;il {{^{{FOOTNOTE 3}}}}lt{ eErsT (dRirt]-d) G-qq,{{^{{FOOTNOTE 2019}}}} tl ↩
RF*qrrettuilrr, ffi{ 31 uq+ft zors
68 (l) (s) rfi-h frrfr afr on-fl-{ il €rTdf t frq rrrirlo *' 3{tfi-dT w {iapr a-6l s-li Bqr anqen, qfr a-o B$ ;-q m,rqr{ h rena h fra- qm 9 * srqfi-a *-r *r riErq w {fl t;
+-l fi-q*' qr rErq m-r Bs u6 mt-Jrr Fqsfrf,{uf--ris (s) *'rffi t R(' T6 FcE-c F+-qr war t fu d6i ffi TEEOTa EqEa mr +t$ efr on-qrl 6r F?rEr, ffi laro @olq yrqra fr-fl a{{^{{FOOTNOTE *}}}}r t qrrr to {{^{{FOOTNOTE *}}}}'sirfta q-r +iarq * fr(' :+qr{{^{{FOOTNOTE *}}}} d qrm t, q-6y rfld EqEa t' :t;q Hsfr m-R-dR *'+qra 3;q6 rrrcr t 3Trftfl q-r sErq * R(, :icn 6i arcrJrt
3uiq-f, q-Fd-d st-rirt
6.
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68 (2)
sdt€Td{Hq-d, f+qis :l s-r+tr zots
7.
:rqra B-irq fr B'-{fl 41 t war-q, ffifua frqa :r;a,rznfr-d G;q| dKraT,}eh :__ 3rlFflrt t q.q *" sEvra dt a5 5aqg 6-{ e?zrzr 3idftd F+-sT dl('+r r €q'em{ur--5e F-+a fi e-+ffit {{^{{FOOTNOTE *}}}}- fr(r z16 FcE-c fu-qr urar H F+' ,srffi ; a.u, t 3Ttsfd H +-rrqm fi T6 T-f, :lffi ;ET qFs qrF ss q{ {aqe .F-{ s-azr{ 6T 3q$il{ fr-qr arqr t qr a-& t (2) -* 6"sfi5a EqEd (siaftfr),srqrq fr&a w, @ta EqB-a(sicrr{{^{{FOOTNOTE *}}}}.) E--dtdr Fct e6'K fr(' au dd'-S st cryd 6i-rr 3it{ e-$ cfurdq q(, !F6rr ffiI rrf,ffi-ozm fr-, trfrfrs-c JgqzfrB-d {dqc mr c-.{q rsh es+qrfilm aqr sri ,i a-ry dt ur(rar t. I
8. ffi-a Bzrq {{^{{FOOTNOTE *}}}}. F-{q 42 t 3qkqq (1) h Eis 1i1 *'qvs&+-qup 4"raug 84"?l< 3lt{ 3i6t t-ceqrd-,"{{^{{FOOTNOTE 3*}}}}{ cMI 926-" Qrea, 3iq" 3i1-{ srail 3id:F?rTfud Fa(r il-uil
9" r+-a G-qq t ft{rq 43 4-- (m.) ;cG-q:T (1) t rjs (o) t Fqs-&fi-{q 4"*n"6 84- erq 3it{ 3isi t ceqr-d "3lt{ cM 92s-" erq, 3iq- 3lt{ srffii $a:rq-frd fu-(, arq|fir
(s) TcBzra (2) t Fq6-&f,{ur + EB (6') +.r Filc fu-qr drcrlr I
10. r+-a F-qq fi G-{r- 53 4-- (6) rcB-s-q (1) fr "qnr 31 fr frfr.-c:a-ftB-d m-l il-qo" qr
g+ it frfrs-c c-azrq qr;Trfr frEqur,, ?rdf Jit{ 3ief mT dc B-qr ar'ql ; 3qB-qq 1t) * rw&+-lur + cis (4) 6r Filc Ffi-ff ul(r4r;
(4)
(q)
ivG-qq (t1 *. rvs-&+-lur fi Eis (fl) +.1 6q fo-+r GTa-+r; icfd-{q (t) il c?qr{ ffi-fu-a iqF{q ria:ranF-a fr-qI ilruqr, yzrla:-
"(1q.) tnu 34 ;+ ftft.,sd s-.qq qr ari- ftLqq fr ffifuH hf,elFcqi 3idft\z E)-rff, 3{zrid_:--
(m) cETq-m-dt 6T arq, qar:llr qrd azr til q{ v-5ara dul (s) {sarlo 6r c"6fr;
- qdqt * r,a-urc {{^{{FOOTNOTE 6}}}}r{qr t Fdrfir rand t frT qrm" Iffif,{ET crrd fr-fl t, :ik af, sc-i Sffiq. wqr sri fr ci {{^{{FOOTNOTE 3}}}}uq-qtkd m{ rFR[ +t qr at XoliT, zrr Brrdkr: fu;€t qr TDfi a-$ {UFfi-ga +.rr,irrr t rar-dt-{{^{{FOOTNOTE 61}}}} {{^{{FOOTNOTE 3}}}}id{ur m-r? {{^{{FOOTNOTE 6}}}}T {{^{{FOOTNOTE 3}}}}rr?Er {ecrr t d, ffio sq t,Erqrs fr&a qr c-sc ffi arf,ffi-oza fr 6*lr qr fr Se] qr gs-h frr' fi.q-+d E-Errr srcd Ufr.tr, +-dr t qlLrq t t-ff :rsrr {furfim1q" spa s-5; * d1-g trd fr mronfu * efl-il{ €ttar: vlg r-O fu ;r$ @a nfl-{qt mt {Brfiorur {{^{{FOOTNOTE *}}}}- s+rq r+& rqru rnfofr ↩
68 (3)
Ede.Iq{lqqa, frqi6:r wa-+ft zors
B-qt unrrn;
(q) a-€a-rif, drft +.rfr frr arts; (s) et&Tm-di frT ilrlr, qdr 3lk qrer der *Er sr qf,qra. a-e-{ qr fdRr-c (q) xtFcr+-di 6-1 4r#I :it{{^{{FOOTNOTE *}}}} q-ar apr {r-q 3lk 5{Ie 5c o6-a qkEra or qil, qR t-ar sTM. {ffifa ;r& t d;
(6) qeTtr?Tfr, d-cerrfr +-r fis*'qr rdr:r t kd ffr m-o swr; (d) +-fltlq qrat qr d-EBri 6r H-q,s-{ fir ar aan qafltrqfr s-arq fs-(' e|qr qI Hffi il a]-A H-d 4(' s-{ fi Tfier;3it{
ffi(r a[a-jr I
12. :-+a M t'F-{fl 83 fr',--
q) iqF-{q (1) fi ris 1o1 fr,'trrq scqr-{-afffi frf'er
(q) TcB-{q (3) + Eyt "{gfi
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"(8) 6i$ qm si1-r S-sr 6-{ eqcsnfr frTfr {trf€0Td dqFo #r 3iR t ffifua safr qr ffi B-qrm-dlqi +t +-r sm-il B, qE r$ ffifua s'r q-{i t fru f{T 9-*n vrffi l+-q-4-qr 6J,__ (6') ilt-{fr 3fu :fl-++' srffqt * edt ilar ; (s) qrfrfr, fanfrm, ilff-f, qr:ift*+ f{fllrft a-ar ' (4) gt+qrG-+. u-*n sri it e-irq *' R('fralc m.rflr ; (q) cfrETq *- fr(' Ercir s-{ar ; (s) @mrul fi risiltrf, qr rffi{ur t R('st'{d-d wrga m-rar ; (q) S-A fuf, qft-a 6{S *- fr(' sqar tar ; (ir) s-sc fr(rs& sri"$&S-o+ fr qmra + 6di't ff,r .
- it{ F*g {{^{{FOOTNOTE 3}}}}rdffi-c d-i, m firy.?r'. "-" Jlt{ '{{^{{FOOTNOTE 7}}}}" *' sc fr 3fu rdt fa-$ :d{{^{{FOOTNOTE *}}}}r-fl *-sc fr ffi f{.8 dq'* R('Efts-c sc t EBd q{{^{{FOOTNOTE 6}}}}-{rd dq{, qfr @t--a t; (fl) e-drqm-dt qr :-st sTfr-.sa cfrfrfu t ce;neil qr ffica dsareil I 11. {{^{{FOOTNOTE 366}}}} ft-qq 4 Aqa- {{^{{FOOTNOTE 80}}}} 4 rqFqlT ({{^{{FOOTNOTE 3}}}}) d:,"e-.d-fr @Td EqF-a" erqt * qlqrd "rqt 3rdl-El, fr enu 35 fiI scelrrr (5) + tTg* d Ffrs-d t"lr↩
68 (4) Bffi€rrd{rsq-{, frqis :r wc-{ft zors
(n)
($r)
tF.I-5f, S-{;IT ;
cq G-dr c-am *' qri fr 'dtiEa 6t$ 3tT-derd ur @+wr t rietrrfl zr rffmror t fr('6t$ $Ti{a qr il6i Hqsit-dr srq't crefta q-q ui4s t R('qr t$ srrT t qiqrf,{ur h fra-*t$ qq-dr {BF0Ta eqB'f, rqRT Hft-f-d arf, 3lt{ tsr 6-{ E-,{RT cl- a fir 4$ t, d6r {GrATd EqB'd t :tra-swr 6r $wT fr dr('rft ri1-r r+-a aq+srfi rqrr ctrd 3rAra srrrzr frler w @?d 6qB-d * fr(' 3qEErr 6i"n 3lk t$ 3Tri{a qr :njr fir mffi d6r irfi a-6l *r anrrifr, cci arfr-{Cr*ga dqBa r$h R(' 3{q-ff [f,rTfr d-fr e far t r',1
13. 14. 15. qT(r4I l"l
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1l 366 ft,arr) * B-q?r 92 * icB?r-fl- (4) fr ffifua qaf,f, sra:rerft-a fu-sr urr,-qT, greriE:--
"cig 3fu4 3Tffi (EI{r, e-sq ffi mwq=l-06 fr arft :ntsr qit q;r:
Efuar;q fu\, qre-6r aqqil a-fr ffi :
- -qT rTr-{r 49ry' ?rq, si*':itt:reil ria:renRd l+(r;ilK'rt r E-qa fut * G-{q g{{^{{FOOTNOTE 6}}}} t icF-srrT ({{^{{FOOTNOTE 2}}}}) fr, "rrrcr 49" srq 3it{ 3iq.t *.q?q(, ,rTr rlrr 49s-qr ETrlr 499' ?la(, 3iq-rik :rAT{ ria:enfua P+(' "11'i r :ea E-qqt t fr{q sg fi {{^{{FOOTNOTE 3}}}}qBqq ({{^{{FOOTNOTE 2}}}}) fi cis (q) *- rrira w, ErafrBa ds rsr anufl, :nfq :-- "(q) Fs ceil-E Sr d$rn fu :rs Esn ii {{^{{FOOTNOTE 351}}}} furfr tr*E {{^{{FOOTNOTE 3}}}}rrFl-{{^{{FOOTNOTE *}}}}. d-f, $q.r$ qr helq flft-f, qlq r+or+r+-at {{^{{FOOTNOTE 6}}}}t rfr(' rrcr ElFr or tffirt qr EH t c-fl-q + a-t caErq fu-qr ardr H, d-dr frqq flft-+. cilf, IsT$ qr ftelE {{^{{FOOTNOTE 3}}}}Trffi-fi fra ffi- t q;r mr +is-6ur a-€i B-qr r+-a fr+qi + A-{q 9t d,-- (o.) tqF-{a. 1z) fr E-taRBa rrE* sia:r:nBa F+ff frrr+r, sef{ :__ 'qq itr-f, 3rfufl-fr TEr{r, sss ffi :n('s-s-o+ fr drt :nter 6t qa Efuqt;q {{^{{FOOTNOTE 1}}}}+-(, dri fr :rteil ffi ffi r,,; (s) ictr+{q 1S1 d' ftraRfua ↩
uffi{FrdttqEr*,frqis rr srr+ff zors
68 (s) 18. :e-a fut fi B{fl 96q" t't,--
(u) Ellft Tqr d" er1 sry1fiqr rqs fr, E-dr m.-$t eTrrdm 19. srd F-+{{^{{FOOTNOTE *}}}}fi {{^{{FOOTNOTE *}}}}" s-sc ffi :rrrgdr-ot t rgter 12 fr, '6r6trrr eftf, sqt t rana w, d-dt Rrrf,t q{, sdi i 3il-A B-, 'q'rrqrr t er+' trq rd on'rr I
20. y+-a B-++tt t rsc fuI snr$fr-t7 *'3id il, B=rRfud,frEqur,3id.FrF-a f+-qr 21. s-+d M *' srsc ffii rrr$-zo t 3id jt, B*rRfuer'ftqur :ra:enfua f+-qr GTqETI, $Ch :_
22. r+a ft:Ifr *' s-sc fra1;& :rFffi-OZ *- q?qril-, ffifua e$q 3ia.1anfufl 6nqf Brrr4r, :rcld_ :-
rsq ffi 3n5&s-02s.
tG-{q arm.tdl
ill{r 25 dir 3qqm (2) {{^{{FOOTNOTE *}}}}. :rrfl-a @+pr {{^{{FOOTNOTE *}}}}" :r+s-1"p fr 3ir$fi *. 3id{"f fir arqun
| 1. 3rf,rfi mr ffi:r$a-a | |
| 2. | 3iarf, fir frE-+' ara |
| 3. 4. 5. 6. | 3tilffi 6T aqlq-{ aro, qE e+t 6i 3idffi q.r ffi:n5q-d iianffi qT frfu+' arar 3iaffi 6I aq-qrT ara., qB 6t$ 6t |
rr8 (6)
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7. iidkd fir dri dr-e il*Arft fi Edtt
| mT 1 *-;f,rq'm-{ {I5zI .F{ | 3qdrcsl qfrft-d 3trfffi fr r+-q 2 | 3idkd #I drfr drfr gfrkd 3il-$ffi dir rm-q 3 |
| sq {lcqel-d q;{ rrffr+-a m-t fC.F-{ | ||
HizITcl"I :
fr ...."......".. €?qfrEdr t cft-flrfl s-{ar ( :ik e-6 s}E"tr o-rar a fu go$ sw fr arf ara-orft *t €-dt.dq Hrd 3flr BsErs fi srq-sr s.q 3it{ ES t d?rr Tsit S +f$ srd B,cl-$ a-fr 4-$ t t Hfr-"6d esamrfr t 5+-amrr...
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2. 3idnffi t ao- fl-.qr 6T era Fft"-d t ffi R\r ftqrT 11 -& stffa qerq;
@qg qr"d B-qr erqr tt"l
23. r+-a M jt s-sc ffi ffi8r-os d- sruft fr qb-q rircqid 5 3lk 3T$ riaifuf, cEMt * c?qrq ffi-fua s-rr risqim :fu cfrFcqi 3l-d:rankd #r qrffi, srqta :-
B{q 58 *- 3{thr'ilqiq-;r *'riqitra qr G.rsa m-ri *. R('3{rAd;d wris o-rar ds-.6 Ffirq *-:rtJla qi ddrq f,{i *. fr('qr r+.r {*rfl S Emft +,- Rq sr+orft cnpfio1 66-r'l
68 (7)
B'r*e]r€tlcrrd, fr{is 3l vr+t zots
24" T+d Mf t c-5c ffir$nq- fr -
(s') cis 6, fr sruft *" rena qr ffiBa HKufr 16 slr'dft, srfra, :-
| "6-{ fr ({ | 6-f, 3TroS J | (2) d-ftfrt E;t arr 3Trd-frfrt€ar:rlmr sTEd- | HETd-d ST {fr-fl |
| {Iczt i-f,rq m-r /TiT{=q &1-{ ffiT | |||
| 1 | 2 | 3 | 5"; 4 |
({r) sc l, fr' €Ruft * ena w ffiBa {RUil {dI cra-rfr, stqh, :-
| ffi | ({ | aa edt | +-frs w | {lGzI Eh:t | c_o-ftfpd 6dt J | ||||
| 1 | 2 | STI J J T-d-d- 3 | (3) fr nsIS rK'3T1-q-t ffi ,t t €-Enr'i mr JTEf 4 | 5 | 6 | SFT c 3 rrEf 7 | (7) * ft*t l+-$ q\'3rrqt fr"t €-sr3ri sr :n-df 8 | +?frq EF-{ 9 | {IGq 6-{ 10 |
25. r+iT Mi *" srsc ffi 3rR\rES -01 fr, F-{q (89X2XO *. 3ftfrdr dlEurr t randT q{ frl;TRfua dcurT {d dra-rft, sqh, :-
6FdTTI{:
dr4: tr{Arer /cl-RTfr,,I
dEun fr{n (89)(2Xq) fr qo d$ry 6-{dr 6 fr' S-s eFErq il} *. 3rd-rtd 3nfr Er& qrFr sr fffiTi qr ffii *. s-Erq t dtiq fr A^ flffi-+. d-f, S-s€ fre)q 3ilffi-fi $;I 1M- t q-l or riarFur nfr friqT arqr t t 6Fdr8r{:
dT4:
6s (8) Bffi{lrawrqr, fr{i6 3l srq-qt zors
27" r4ar M *"s-5c ffi uqfa-cr-or fr,
(+-) cis t s * rena qr BrqRBa ds rur drd-lr, $elq :- "15 sfi56 a6-a fi :dErq st{ $" war {{^{{FOOTNOTE *}}}}" edt:--
(m) 3{qfFd dqrs fi adtt:-
| frRtFcqY (fl edr.+-a wa- | 6-v SEIcF-{ | *-frq 6T | {I.'zrlgq. {Ic"I qyg 6T | (r6rdrd L MT | 3qcF{ | 6-fr $FA J | |
| (s) ld a-m 1ffia *73wfi-{ 6.1 10% Er{-( fiGtr(r{r&, rr*r$(rfl& qr 5qry *'{Txt;tr fr's-c*fr 25 6-115 o. t s-afr-q" qr yr$ffir t sF-o;tr frs.50s-rtgt lrdfufi) | dqol srfu 6t-s 3FzI g€tT{ | .qtq <*4 .d4 .2tr4 .+4 | |||||
| iF-q €-" 1 | EUTd 2 | ffi HT 3 | r+-qlfiF*c drs-r * arn;+q"t ,dzra 4 | g-aqzl vFdFc d 5 | sqrd H-{ fi1 l+-a e#q EF-{ 6 | {r.r?T/Tiq r.'q qld 6{ 7 | u-6Ftd iF{ 8 |
| t. | (r$rm-d a z6T | aq-a ilw | |||||
| q-arq d-f,{ | |||||||
| 2. | a.,-f;fq 6-{ | aq-q #+r | |||||
| q-aqq ilJrl | |||||||
| 3. | lrcq/riq' T;q et{ Zfi{ | aq-a drsr | |||||
| s-crq ilf,{ | |||||||
| 4. | 3qzF{ | ao-q dqr | |||||
| rarq AJru |
(s) (ffi, rqffi ur 5crn-{ t sF-o;tr fr s-.+fi 25 6-iE q. t:rafuq-qr :rr$ffir * ITr-.t;tl t'l s" 50 s-tt5 t aafutr 3prEr 3ErF-{ * srildtT ,t ZS +-t5 t. t :raBo ffia 6-{ qr sqm-{ +' 10% Tf sqr) F-fi-s-d u-qr :ik $ am {{^{{FOOTNOTE *}}}}" d-fl-q t Edt iF-q €-" EUTd ffi
6s (e)
emtereveq-*, fr{i{ 3r wr+0 zors
(rt) d-q 3i1-{ gq.a aqrf, trciq 6RT "lfu y;q rfra ,?rrFd ,
| fr-4. E-. t 1" | T;?r{r dula otq q-+-o q-68-d s-{ 2 3 GqIf, | +t-trq EF{ 4 | {l.rql dq l-lgzl &f{ w 5 | efdtre 3q-mT ri. 5 7 | TiEEd Tfi-fl | a,,-frq s{ 9 | {rcq/ dq TIGZI ef{ 6{ 10 | 3q?F{ 77 | ||
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| 2. 3. 4. | wk ffiiq 6rs 3l;ZT @frft"2 6t) | |||||||||
(q) Eis 17 *' ceqrd trafr-fua ;ia,rrnfra f+=fl srtrfi rqtd_, :-
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1. (l) These rules may be called the Chhattisgarh Goods and Services Tax (Amendment) Rules, (2) Save as otherwise provided in these rules, they shall come into force on the first day of February,20l9
the words, "goods and services" shall be substituted.
- {{^{{FOOTNOTE 3}}}} {{^{{FOOTNOTE 4}}}} {{^{{FOOTNOTE 5}}}} {{^{{FOOTNOTE 6}}}} 7" Atal Nagar, the29thJanuary 2019 NOTIFICATION No. {{^{{FOOTNOTE 03}}}}/{{^{{FOOTNOTE 2019}}}} - State Tax No. F-10-04/2llglcTlY(04) - ln exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (1 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules,20l7, namely:- 2019. 2. In the Chhattisgarh Goods and Services Tax Rules,20l7 (hereinafter referred to as the said rules),in Chapter-Il, in the heading, for the words "Composition Rules", the words, "Composition [,evy" shall be substituted. 3. In the said rules, in rule 7,in the'l-able. against serial number (3), in column (3), fbr the word'"goods", ↩
68 (il)
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In the said rules, in rule 8, in sub rule (l),-
(a)
the first proviso shall be omitted;
(b) in the second proviso, for the words "Provided further", the word "Provided" shall be substituted"
In the said rules, for rule 11, the following rule shall be substituted, namely :-
" I I Separate registration for multiple places of business within a State or a Union territory"-
(l ) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place ofbusiness under sub-section (2) ofsection 25 shall be granted separate registration in respect of each such place ofbusiness subject to the following conditions, namely :-
(a) such person has more than one place of business as defined in clause (85) of section ).
(b) such person shall not pay tax under section 10 for any ofhis places ofbusiness ifhe is paying tax under section 9 for any other place ofbusiness;
(c) all separately registered places ofbusiness ofsuch person shall pay tax under the Act on supply of goods or services or both made to another registered place of business ofsuch person and issue a tax invoice or a bill ofsupply, as the case may be, for such supply.
Explanation.- For the purposes of clause (b), it is hereby clarified that where any place of business ofa registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places ofbusiness ofthe said person shall become ineligible to pay tax under the said section.
(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
(3) The provisions of rule 9 and rule l0 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this ruIe".
6.
In the said rules, after rule 21, the following rule shall be inserted, namely :-
"Rule 2lA. Suspension of registration.- (1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended flom the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22.
(2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may, after affording the said person a reasonable opportunity of being heard, suspend the registration of such person with effect liom a date to be determined by him, pending the completion of the proceedings for cancellation ofregistration under rule 22.
(3) A regirsfeled person, whose registration has been suspended under sub-rule (l) or sub-rule (2), shall not make any taxable supply during the period ofsuspension and shall not be required to furnish any return under section 39.
(4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect."" 7.
In the said rules, after rule 41, the following rule shall be inserted, namely :-
"Rule 41A. Transfer of credit on obtaining separate registration for multiple places ol business within a State or Union territory.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule I I and who intends to transfer, either r,vholly or partly, the unutilised input tax credit lying in his electrorric creclit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days fiom obtaining such separate registrations. the details in FORM GST ITC-02A eiectronicaliy on the common portal. either directly or throuqh a Facilitation Center notified in this behalf by the Commissioner:
68 (12) s'fr{rrd{srr{, frqim:r w;r+fi zots
Provided that the input tax credit shall be transferred to the newly registered entities in the ratio of the value of assets held by them at the time of registration.
Explanation"- For the purposes of this sub-rule, it is hereby clarified that the'value of assets'means the value ofthe entire assets ofthe business whether or not input tax credit has been availed thereon. (2) The newly registered person (transferee) shall, on the common portal, accept the details so furnished by the registered person (transferor) and, upon such acceptance, the unutilised input tax credit specified in FORM GST ITC-O2A shall be credited to his electronic credit ledger.".
8. In the said rules, in rule 42, in sub-rule (l), in clause (i), in the Explanation, after the word and figures "entry 84", the word, figures and letter "and entry 92A" shall be inserted.
9" In the said rules, in rule 43,-
(a) in sub-rule (l), in clause (g), in the Explanation, after the word and figures "entry 84", the words, figures and letter "and enffy 92A" shall be inserted.
(b) in sub-rule (2), in the Explanation, clause (a) shall be omitted"
10" In the said rules, in rule 53,-
(a) in sub-rule (l), after the words and figures "section 31", the words and figures "and credit or debit notes referred to in section 34" shall be omitted;
(b) in sub-rule (l) clause (c) shall be omitted; (c) in sub-rule (1) clause (i) shall be omitted; (d) after sub-rule ( I ), the following sub-rule shall be insefted, namely:-
"(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier; (b) nature of the document;
( c ) 3..?T:."ffi ,:?, :i J:ilT. J "j,rn::, :? il::::i .T;?..,:..:\il f#
":.
#,i*I,t slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year;
(d) date of issue of the document; (e) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(0 name and address of the recipient and the address of delivery, along with the name of State and its code, ifsuch recipient is un-registered;
(g) serial number(s) and date(s) ofthe corresponding tax invoice(s) or, as the case may _ be, bill(s) of supply;
(h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(i) signature or digital signature ofthe supplier or his authorised representative"".
I l. ln the said rules, in rule 80, in sub-rule (3), after the words "Every registered person", the words, brackets and figures "other than those referred to in the proviso to sub-section (5) ofsection 35," shall be inserted.
12. In the said rules, in rule 83,-
(a) in sr-rb-rule (1), in clause (a), for the words "Central Board of Excise" the words "Central Board of Indirect Taxes" shall be substituted;
(b) in sr.rb-rLtle (3), in the second proviso, for the rvord-s "e ighteen months", the r,vords "thir11, months" shall be substituted;
edwrauqq*, fr{i-d 3l vr+t zotq 68 (13) (c) for sub-rule (8), the foltowing sub-rule shall be substituted, namely :-
..(g) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
make deposit for credit into the electronic cash ledger;
(c)
(d) file a claim for refund;
(e) file an application for amendment or cancellation of registration;
furnish information for generation of e-way bill;
(0
(e)
(h)
furnish details of challan in FORM GST ITC-04; file an application for amendment or cancellation of enrolment under rule 58; and
(i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme:
provided that where any application relating to a claim for refund or an application for amendment or cancellation of iegistration or where an intimation to pay tax under composition scheme or to withdraw from such scheme has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the regiitered person and the application submitted by the said practitioner shall.be made available to the registered person on the common portal and such application shall not be further proceeded with until the registered person gives his consent to the same.".
13. In the said rules, in rule 85, in sub-rule (3), after the word and figures "section 49",the words' figures and letters "section 49A and section 49B," shall be inserted"
14. In the said rules, in rule 86, in sub-rule (2), aftet the word and figures "section 49", lhe words' figures and letters "or section 49A or section 49B," shall be inserted'
In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, 15.
namely :-
..(f) a declaration to the effect that tax has not been collected fiom the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;"" 16" In the said rules, in rule 91 ,-
(a)insub-rule(2),thefollowingprovisoshallbeinserted,namely:-
..provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated bY the ProPer officer.";
(b)insub-rule(3),thefollowingprovisoshallbeinserted,namely:-
,,provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.".
In the said rules, in rule 92, in sub-rule (4), the fbllowing provisos shall be inserted, namely:-
11
.,provided that the order issued in FORM GST RFD-06 sha1l not be required to be revalidated by the proper officer:
Provided further that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not teen disbursed within the same financial year in which the said payment advice was issued.".
68 (r4) Rffi€rra rrcrqd, ft{t{ 3l s++ff zots
18. ln the said rules, in rule 96A ,-
(a) in the marginal heading, for the words "Refund of integrated tax paid on export", the word "ExPort" shall be substituted;
(b) in sub-rule (l), in clause (b), after the words "convefiible foreign exchange", the words "'or in rnaiu, .,pe.', wherever p..*itt"d by the Reserve Bank of India,, shall be inserted"
the words "business verticals" at both
-for
lg. In the said rules, in FORM CST REG-O1, in instruction 12,
..places of business,, shall be Substituted.
the places where they occur, the words
20. In the said rules, in FORM GST REG-17, at the end, the following "Note"shall be inserted, namely:-
..Note: - Your registration stands suspended with effect from (date).,,.
21 . In the said rules, in FoRM CST REG-20, at the end, the following "Note"shall be inserted' namely:-
..Note: - Your registration stands suspended with effect from (date)."'
22.ln thesaid rules, after FORM GST ITC-02, the following form shall be inserted' namely:-
..FORM GST ITC.O2A
[See rule 41A]
Declaration for transfer ofITC pursuant to registration under sub-section (2) ofsection 25
GSTIN of transferor
Legal name of transferor
Trade name of transferor, if anY
GSTIN of transferee
Lesal name of transferee
Trade name of transferee, if anY
7. Details of ITC to be transferred
Tax Amount of matched ITC available Amount of matched ITC to be transfened
J
2
Central Tax State Tax
UT Tax lntesrated Tax
Cess
8. Verification
I
given hereinabove there from.
Signature of authorised signatory
Name
Designation/Status
Date---dd/mm/YY1'Y
68 (ls)
Bdg,rqrrqq-d, frtio sr v++ft zots
lnstructions:
1. Transferor refers to the registered person who has an existing registration in a State or Union territory.
2" Transferee refers to the place ofbusiness for which a separate registration has been obtained under rule I 1.".
23. ln the said rules, in FORM GST PCT-05, in the Table, after serial number 5 and the entries relating thereto, the following serial number and entries shall be inserted, namely :-
| "r6 1 8 9 | fo furnish information for generation of e-way bill fo furnish details of challan in FORM GST ITC-04 'o file an application for amendment or cancellation of enrolment under rule 58 fo file an intimation to pay tax under the composition scheme ot withdraw from the said scheme". | |
In the said rules, in FORM GSTR -4,-
24
(a) inclause 6,for the Table, the following Table shall be substituted, namely :-
| TotalTurnover | Out of turnover reported in (2), tumover of services | Composition tax amount | ||
| Central Tax | State/UT Tax | |||
| I | 2 | J | 4 | |
(b) in clause 7, for the Table, the following Table shall be substituted, namely :-
| "Quarter | Rate 2 | Original details | Revised details | ||||||
| Total Turnover ) | Out of turnover reported (3), in turnover of services 4 | Central Tax 5 | State/UT Tax 6 | Total Turnover 7 | Out of turnover reported (7), in turnover of services 8 | Central StateruT Tax Tax 9 t 0"; | |||
25" In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2X0, the following declaration shall be substituted, namely :-
"DECLARATION [rule 89(2X0] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim.
Signature
Name - Designation / Status".
68 (r6) Bffi€rcrrqq-{, frqis :r q++ff zorq
26" In the said rules, in FORM CST RFD-0lA, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely :-
"DEC LARATIoN [rule 89(2X0] I hereby declare that tax has not been collected from the Special Economic Zone unit lthe Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim.
Signature
Name - Designation / Status".
27
In the said rules, in FORM GST APL-01,-
(A) for clause 15, the following clause shall be substituted, namely :-
"l5.Details of payment of admitted amount and pre-deposit:-
(a) Details of payment required
| Pafiiculars | Central tax | State/ UT tax | Integ rated tax | Cess | Total amount | |||
| (a) Admitted amount | Tax/ Cess | < total | < total > | |||||
| Interest | < total | |||||||
| Penalty | ||||||||
| Fees | < total | |||||||
| Other charges | < total | |||||||
| (b) Pre-deposit (10% ofdisputed tax /cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of ICST and Rs. 25 crore in respect of cess) | Tax/ Cess | < total |
(b) Details of payment of admitted amount and pre-deposit (pre-deposit l0% of the disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect ofIGST and Rs. 25 crore in respect ofcess)
| Sr. No. | Description 2 | Tax payable J | Paid through Cash/ Credit Ledger 4 | Debit entry no. 5 | Amount of tax paid | |||
| Central tax 6 | State/UT tax 7 | Integrated tax 8 | CESS 9 | |||||
| l. | Integrated fax | Cash Ledger | ||||||
| Credit Ledger |
68 (17)
i,-dqqq{rqct{, fr{i{ 31qq-{ff zors
| 2, J" | Central tax State/UT tax | Cash Ledger | ||||||
| Credit Ledger Cash Ledger | ||||||||
| Credit Ledger | ||||||||
| 4, | CESS | Cash Ledger | ||||||
| Credit Ledger |
(c) Interest, penalty, Iate fee and any other amount payable and paid
| Sr" No. | Descriptior | Amount payable | Debit entry no. | Amount paid | ||||||
| Integrated tax | Central tax | StatefuT tax | CESS | Integrated tax | Central tax | State/UT tax | CESS | |||
| 2 | J | 4 | 5 | 6 | 7 | 8 | 9 | l0 | ll | |
| Interest | ||||||||||
| 2. | Penalty | |||||||||
| ,- | Late fee | |||||||||
| 4. | Others (soecifv) |
(d) after clause 17, the following shall be inserted, namely:-
"18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause l5(item (a)), if any
| Place of Supply Q\ame of StatetuT) | Demand | Tax | Interest | Penalty | C)ther | Total |
| I | 2 | , | 4 | 5 | 6 | 7". |
| Admitted amount [in the Table in sub-clause (a) of clause l5(item (a))l | ||||||
28. In the said rules, in FORM GST APL-05 ,- (a) in clause 14,-
(D in sub-clause (a), in the Table, for the brackets, figures and words "(20o ofdisputed tax)", the brackets, figures, words and letters "(20%o of disputed tax./cess but not exceeding Rs.50 crore each in respect of CGST, SGST or cess or not exceeding Rs.100 crore in respect of IGST and Rs.50 crore in respect of cess)" shall be substitutedl
(ii) in sub-clause (b), for the brackets, words and figures "(pre-deposit 20o/o of the disputed admitted tax and Cess)", the brackets, words, figures and letters"(pre- deposit of 20oh of the disputed admitted tax and cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs. 100 crcre in respect of IGST and Rs. 50 crore in respect ofcess)" shall be substituted;
68 (18) Br*eIdtlcTrrr, fr+i* :r v+*0 zors
(b) after clause 14, the following shall be inserted, namely:-
"15. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any
| Place of Supply (Name of State/UT) | Demand | Tax | Interest Penalty | Other | Total | |
| I | 2 | 3 | 4 5 | 6 | 7" | |
| Admitted amount [in the Table in sub- clause (a) ofclause 14 (item (a))l | ||||||
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
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Atal Nagar, the 29th January 2019
NOTIFICATION
No.05/2019 - State Tax
By order and in the name of the Governor of Chhattisgarh,
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Atal Nagar, the 29th lantary 2019
NOTIFICATION
No. 06/2019 - State Tax
No. F-10-04/20l9lCT/Y(06).
- In exercise of the powers conferred by sub-section (2) of section 23 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 the notification of the of the State Government, in the Commercial Tax Department, No. 65/2017-State Tax notification No. F-10-93/2Ol7lCTlY(l7l), dated the l5th November,2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 489, dated the l5th November, 2017, namely - In the saidhotification, in the proviso, for the words, brackets, letters and figures "sub-clause (g) of clause (4) of afiicle279A of the Constitution, other than the State of Jammu and Kashmir", words, brackets and figures "the first proviso to sub-section (l) of section 22 of the said Ac! read with clause (iii) of the Explanation to the said section" shall be substituted. 2. This notification shall come into force with effect from the lst day of February,2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
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Atal Nagar, the 29th lanuary 2019
NOTIFICATION
No. 01/2019 - State Tax(Rate)
No. F-10-04/2019lCTlY(07).-ln exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby rescinds the notification of the State Government, in the Commercial Tax Department, No. 8/2017-State Tax(Rate) notification No. F-10-43/2017lCTlY(76), dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No.252, dated the 29th June,2017, except as respects things done or omitted to be done before such rescission.
2" This notification shall come into force with effect from the lst day of February,2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary" {;mi-fr rfd:rr arlr ,}lr+ qmrn ;r+qrTz zm v.nq&q fg.vrriiq, trqqr t qBd am rryRra - zo r q