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2106 90 20

s{r€€ fic efii €{-q ug e6, aG flfr ffidr ftrcn E ^qrn-S

qlq{{TTfrI

eS slt arg( ^qifr iidq ^Bfi{d-drq B-urd * krcq A.

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ederE t ttwqrd * crc t aer ^qra{ngqR,

{-{r dwrqGs ^rfirne,^qfuq

errar,n, frri+ zqrd zors

xqi*qq-1s- t2lzote lqrar,lqia (zs).- ^{qr.dt{iBtrm+Br-gAE}tas*Eue (:)*wgu-rurie€fuflrrfisrftiqa-fl

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vdeqq t {qqrd * <rc t aer ^qGqngqR,

t{I ErersreE *rne, ^qFdq.

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.

Bffi€rrdrrqq{, ftqis r l Erd 2ot9

nq ^(r)

TABLE

Sl.No.

Tariffitem,

sub-heading,

heading or

Chapter

(l)

Description

(3)

21050000

21069020

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

Pan masala.

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

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.

sr-drft, fr{is THrd 20l9

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R-d€rc * rsqra t ilq t aqr sniqrr5sn,

tfl srsruraE *rne, ^qfud.

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.

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

Sl.No.

Quarter ^for^which

details in Form

GSTR-Iare

furnished

Time period for fumishing

details in Form GSTR-l

(3)

(1)

April-June, 2019

31stJuly,20l9

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.

srciriFR, furi* zqrd zorq

€wr rz/zors - {rwq-q

xcis ^qs-to-t2lzol-s la6lqiq (:o). -

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ern - r i sr+* ^y-qpi& aft ?i * sqq Scr 61 fknft a 6,e €.

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174 ⁽³⁾

e-cq sTBTfu{cfi ^erRT:r figqtrRT (2) e{h trnr tq*sqeTru (r)* er*rgar$, zorz Qqi, 20le ^qr€*frlqqrRrft,

ffi ^qrffi

?t t ftq vcq ffiqr 61 ilflErd nq'r* fr e€tqErd ftqr ^qrhn

B-dRrrE * uqqra + cle Qaur enirrgm,

{-{r ErettGE iirTre' ^qFdq'

sr-eriln, frqis zHrd zots

xcimls -ro-rzlzorslqrs/qia(30).-qrd*€frun*wg*<:as*uu-s(:)*wgu-turfrq€frtffi*er€tqe-fl

*ri6gq-16- t2lz0lolqwlqia ^(:o),f<+i6 s7-3-rrre*reffiwgarerrdmrd turRr*.ntF-qdRTu-+rRraftqrqmrt.

odsrrE t {rsrqrd * crc t aer sniqngqR,

{-{r ErsrsraE *rnA, ^qfdq.

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.

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.

srdirirR, frti6 7qrd rru

13 l2ot9 - {re15q

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?i orar r&*

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G,ffMeiti$e{As{rfiH.ftt,qpnRrfr,*€ift-srs-<sriinffimqmqrifrfu*aq*rt,smeTErfrqq+ert*i€aq

;rr, dnGr, snfr , s1s qr ffi erq asq t Tidq fr eTG Erfu€ 6r ft-t€q 6irr.

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{-{r sIErsGq *rTrA, {fu-q.

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Bffi€rrd{sTqd, ftqis I I {rd 20 I e

ercanrR. fr{iifi' zqrd zors

mei6q6 -rc-lr-lzltslqrs/qia(:r1.-r+pqdl{ifuH+e-gAE34s+Ero-s(:)}erguturiwfrum#el&q;nr

xcim ^qqi-10-t2lz0t9lflm/qia ^(:r),frqi6 07-3-201e sT siffi sr-gqrqrrwqrd *qr0r*.ReqirtdRTu-*rRnfrqrqnnt.

uffisqc & {rwqrd * il-fl Q aEr srTaqngqR,

{-{r ErcrsGE *rne, €frq

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.

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

3f,eFr ^qTR,fr{id6 7 ]Td 20 I 9

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q"Htsqs-r0- tzl20119 lqwlqia (:z). -{rErvr+n,

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(ii)

ewfrurgotftmsTfuhqc, rc7s ( tsTs ^i6tsr ) # ^{q-6dsr-9qft,ffi}siarhq-de-g{rft+st-gtTrrrsft

erqrqftquraenqrtniqg*fircfiftqq$€,tfi-da-{tfrsfiqc,E-{ia-+dq*,eqstftrqe-{r*ftda{ml

dutdi.

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o"fleqq t {.qqrd * crff t aer suiqngqR,

{-{r dmqGs {'rne, ^qfud

errann,frci-s Tqtdzolq

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,;qisgq-r0-rzlzowlqr*;,lqia(:z),ftqi6oz-:-zop*reffiergare{rerqrf,

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Bffi€rra{crl-{, fqqis ll ^qrd2ot9

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 ⁽⁷of2017) ⁽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 ^publishedin 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 ^yeardid 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}^rule⁷

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:-

Arunachal Pradesh.

Manipuq

Meghalaya,

(iv)

Mizoram,

(i)

(iD

(iiD

(v)

(vi)

(vii)

Nagaland,

Sikkint

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, ^asthe ^case^may^be,^as

specified in the corresponding entry in column ⁽²⁾of the said Table, namely :-

TABLE

Sl.No.

Tariffitem,

sub-heading,

heading or

Chapter

Description

(3)

(l)

21050000

21069020

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

Pan masala.

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

Explanation.

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 ⁽⁵¹of 1975).

yd€qcrrgq-d, ftqiffi ll qrd 2ol9

t7 4 ^(7')

(iD

The rules for the interpretation ofthe First Schedule ^{to the said Customs}^TariffAct,¹⁹⁷⁵⁽⁵¹^of^1975),^including

the Section and Chapter Notes and ^theGeneral ^Explanatory^Notes^of^the^First^Schedule^shall,^so^far^as^{may be,}^to^the

interpretation of this notifi cation.

Thisnotificationshallcomeintoforceonthe ^{1stdayofApril,2019.}

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

REENA BABASAHEB KANGALE, Secretary

3r-dirR,fr{is Tqrdzotl

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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 ^asspecified ⁱⁿ

the corresponding entry in column (3) of the said table below, namely:-

Table

Description of supply

Rate

(per

cent.)

Conditions

(1)

(2)

(3)

First supplies of goods or

services or both upto an

aggregate turnover of fifty

lakh rupees made on or alter

the l't day of April in any

financial year, by a registered

person.

l.Supplies are made by a registeredperson, -

(i)

whose aggregate turnover in the preceding

financial year was fifty lakh rupees or below;

(ii)

who is not eligibleto pay tax under sub-section

(l) of section 10 of the said Act;

(iii)

who is not engaged in making any supply

which is not leviable to tax under the said Act;

(iv)

who is not engaged in making any inter-State

outward supply;

(v)

who is neither a casual taxable person nor a

non-resident taxable person:

(vi)

who is not engaged in making any supply

through an electronic ^'commerceoperator who ^is

required to collect tax at source under section 52:and

vii)

who is not engaged in making supplies of the

goods, the description of which is specified in column

(3) of the Annexure 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 annexure.

6#srrdttqrd, frais ll ^qFd2ote

t7 4 (tt)

2.Where more than one registered person are having

the same Permanent account Number, issued under the

Income Tax Act, 1961(43 of l96l), State tax on

supplies by all such registered persons is paid at the

rate specified in column (2) under this notification.

3. The registered person shall not collect any tax from

the recipient on supplies made by him nor shall he be

entitled to any credit of input tax.

4. The registered person shall issue, instead of tax

invoice, a bill of supply as referred to in clause (c) of

sub-section (3) of section 3l of the said Act with

pa(iculars as prescribed in rule 49 of Chhattisgarh

Coods and Services Tax Rules.

5. The registered person shall mention the following

words at the top of the bill of supply, namely:-'taxable

personpaying tax in terms of notification No. 2/2019-

State Tax (Rate) dated 07.03.2019, not eligible to

collect tax on supplies'.

6. The registered person opting to pay State tax at the

rate of three percent. under this notification shall be

liable to pay State tax at the rate of three percent on all

outward supplies specified in column ( l)

notwithstanding any other notification issued under

sub-section (l) of section 9 or under section ll of said

Act.

7. The registered person opting to pay State tax at the

rate of three percent under this notification shall be

liable to pay State tax on inward supplies on which he

is liable to pay tax under sub-section (3) or, as the case

may be, under sub-section (a) of section 9 of said Act

at the applicable rates.

Explanatioz.-For the purposes of this notification. the

expression "first supplies of goods or services or both"

shall, for the purposes of determining etigibility of a

person to pay tax under this notification, include the

supplies from the first day of April of a financial year

to the date from which he becomes liable fbr

registration under the said Act but for the purpose of

174 ^(12\

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determination of tax payable under this notification

shall not include the supplies fiom the first day of

April of a financial year to the date from which he

becomes Iiable for registration under the Act.

ANNEXURE

Sl. No.

Tariffitem, sub-

heading, heading

or Chanter

Description

(2)

(3)

2105 00 00

Ice cream and other edible ice, whether or not containing

cocoa.

2106 90 20

Pan masala

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

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 ⁽⁷of 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 :-

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

Order,20l9.

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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