छत्तीसगढ़ माल एवं सेवाकर अधिनियम, 2017 संबंधी

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Atal Nagar, the 7th March 2019

NOTIFICATION

No. 10/2019-StateTax

No. F-10-12/2019lCTN (28)- In exercise of the powers conferred by sub-section (2) of Section 23 of the Chhattisgarh Coods and Services Tax Act, 2011 (7 of 2017) ( hereafter refered to as the "said Act"), the State Government, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,-

Any person, who is engaged in exclusive supply ofgoods and whose aggregate turnover in the financial year does not exceed forry lakh rupees, except, -

(a) persons required to take compulsory registration under Section 24 of the said Act;

(b) persons engaged in making supplies of the goods, the description of which is specified in column (3) of the Table below and falling under the tariffitem, sub-heading, heading or Chapteq as the case may be, as specified in the corresponding in column (2) of the said Tabie;

(iiD persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and

(iv) persons exercising option under the provisions of sub-section (3) of Section 25, or such registered persol.ls who intend to continue with their registration under the said Act.

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TABLE

Description

Sl.No. Tariffitem,

sub-heading,

heading or

Chapter

(3)

(l) Q)

Ice cream and other edible ice, whether or not containing cocoa.

1. 21050000

Pan masala.

2. 21069020

J. 24

All goods, i.e. Tobacco and manufactured tobacco substitutes.

2. This notification shall come into force on the 1st day ofApril, 2019

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

REENA BABASAHEB KANGALE, Secretary.

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Atal Nagar, the 7th March 2019

NOTTFICATION

No. 1 1/2019 - State Tax

No. F-10-12/2019|CT/Y(29).- In exercise ofthepowers conferredby Section 148 ofthe Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) ( hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate tumover of up to 1.5 crore mpees in the preceding financial year or the current financial year, as the class ofregistered persons, who shall follow the special procedure as mentioned below for fumishing the details of outward supply of goods or services or both.

2. The said registerd persons shall furnish the details of outward supply of goods or services or both in Form GSTR- I under the Chhattisgarh Goods and Services Tax Rules, ²⁰¹⁷ , effected during the quarter as specified in column (²) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

TABLE

Time period for fumishing

Sl.No. Quarter for which

details in Form

details in Form GSTR-l

GSTR-Iare

furnished

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(3)

e)

l. April-June, 2019

31stJuly,20l9

3. The time limit for furnishing the details or retum, as the case may be, under sub-section (2) of Section 38 and sub-section (1) of Section 39 of the saidAct, for the months of July, 2017 to June, 2019 shall be subsequently notified in the Official Gazette.

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

REENA BABASAHEB KANGALE, Secretary.

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Atal Nagar, the 7th March 2019

NOTIFICATION

No. 1212019 - State Tax

No. F-10-12/2019lCTlY(30)- In exercise of the powers conferred by second proviso to sub-section (l) of Section 37 read with Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (l of 2017) ( hereafter in this notification referred to as the said Act), the Commissioner, on the recommedations of the Council, hereby extends the time limit for furnishing the details of outward supplies in Form GSTR-1 under the Chhattisgarh Goods and Services Tax Rules,2017, by such class ofregistered persons having aggregate turnover ofmore than 1.5 crore rupees in the preceding financial year or the curuent financial year, for each ofthe months form April, 20I 9 to June, 201 9 till the eleventh day of the month succeeding such month.

2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of Section 38 and sub-section (1) of Section 39 ofthe saidAct, forthe months of July, 2017 to June, 2019 shall be subsequently notified in the Official Gaz-elte.

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

REENA BABASAHEB KANGALE, Secretary.

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Atal Nagar, the 7th March 20 1 9

NOTIFICATION

No.l312019-StateTax

No. F-10-12/20l9lCTlY (31)- ln exercise ofthe powers conferredby Section 168 ofthe Chhattisgarh Goods and ServicesTaxAct,20lT (7 of 2017) ( hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2011 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommedations of the Council, hereby specifies that the return in Form GSTR-3 B of the said rules for each of the months from April, 2019 to June, 2019, shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

2. Payment of taxes for discharge of tax liability as per form GSTR-38 .- Every registered person furnishing the return in Form GSTR-38 of the said rules shall, subject to the provisions of Section 49 of the saidAct, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not Iater than the the last date, as specified in the first paragraph, on which he is requird to furnish the said return.

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

REENA BABASAHEB KANGALE, Secretary

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Atal Nagar, the 7th March 2019

NOTIT'ICATION

No. 1412019 - State Tax

No. F-10-12/2019lCTlY(32).- ln exercise of the powers conferred under the proviso to sub-section (l) of Section 1 0 ofthe Chhattisgarh Goods and ServicesTax A ct,2011 (7 of2017) ( hereinafter referred to as the said Act), and in supersession of the notification of the State Government, in the Commercial Tax Department, No. 08/2017-State Tax notification N o.F-10-4612017lCTN (90), dated the I st July, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No.274, dated the 4th July,2017, except as things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, may opt to pay, in lieu ofthe tax payable by him under sub-section (1) ofsection 9 ofthe said Act, an amount oftax as prescribed under rule ⁷ of the Chhattisgarh Goods and ServicesTax Rules, 2017 :

Provided that the said aggregate turnover in the preceding financial year shall be sevenfy- five lakh rupees in the case of an eligible registered person, registered under Section 25 of the said Act, in any of the following States, namely:-

(i)

Arunachal Pradesh.

(iD

Manipuq

(iiD Meghalaya,

(iv) Mizoram,

(v) Nagaland,

(vi) Sikkint

(vii) Tripura,

(viii) Uttarakhand :

Provided further that the registered person shall not be eligible to opt for composition levy under sub-section ( I ) of Section I 0 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely :-

TABLE

Description

Sl.No. Tariffitem,

sub-heading,

heading or

Chapter

(3)

(l)

Q)

l. 21050000

Ice cream and other edible ice, whether or not containing cocoa.

Pan masala.

21069020

24

All goods, i.e. Tobacco and manufactured tobacco substitutes.

Explanation.

0 In this Table, "taril'l item", "sub-heading", "heading" and "chapter" shall rnean respectively a tarifl itenr, sub- heading and chapters as specified in the First Schedule to the Customs TariffAct, l9l5 (51 of 1975).

2. Thisnotificationshallcomeintoforceonthe ¹stdayofApril,²⁰¹⁹.

REENA BABASAHEB KANGALE, Secretary

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Atal Nagar, the 7th March 2019

NOTIFICATION

No. 2/201 9 - State Tax (Rate)

No.F-10-12/2Ol9lCTlY (33)-ln exercise of the powers conferred by sub-section (l) of section 9, sub-section (1) of section 11, sub-section (1) of section l6 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (here in after referred to as the "said Act"). the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of goods or services or both as specified in column (l) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:-

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2. In computing aggregate turnover in order to determine eligibility of a registered person to pay State tax at the rate of three percent under this notification, value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account.

3. Explanation. -For the purpose of this notification, - (i) "tariff item", "sub-heading",'oheading" and "chapter" shall mean respectively a tariff item. sub-heading, heading and chapters specified in the First Schedule to the Customs Tariff Act. 1 975 (5 I of I 975).

(ii)the rulesfor the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (⁵¹ of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

4. This notification shallcome into force onthe I'tday of April,20l9.

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

REENA BABASAHEB KANGALE, Secretary.

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Atal Nagar, the 8th March 201 9

ORDER

No. 3i2019 - State Tax

No. F -¹⁰-¹²l²⁰l⁹lCT/Y (³⁴) - Whereas, clause (c) of sub-section (³) of Section ³l the Chhattisgarh Goods and ServicesTax Act, 201 7 (7 of 2017) ( hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions ofSection I 0 shall issue, instead ofa tax invoice, a bill ofsupply, and therefore any person not covered by the said clause has to issue a tax invoice;

Now, Therefore, in exercise of the powers conferred by Section 172 of the said Act, the State Government, on recommendations ofthe Council, hereby makes the 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,20l9.

2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of Section 31 of the saidAct shall apply to a person paying tax under notification No. 2/2019-State Tax (Rate) dated 07-03-2019 published in the Gazette of Chhattisgarh.

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

REENA BABASAHEB KANGALE, Secretary.

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