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Atal Nagar, the 23rd April 201 9
NOTIFICATION
No. 2012019 - State Tax
.[.ax No' F-I0-19/zotg/cr/v 1+s)' -1n exercise of the powers conferred by section 164 of the chhattisgarh Goods and Services Tax Act,2017 (7 of 2ol7), the State Government hereby makes the fbllowing rules further to amend the chhattisgarh Goods and Services Rules, 2017, namely:-
(ThirdAmendment) Rules, 20 I 9.
(2) They shall come into force on the date of issue of this Notifrcation.
2' In the Chhattisgarh coods and Services Tax Rules,2017 (hereinafter referred to as the said rules), in rule 23' in sub-rule (l),after the first proviso, the following provisos shall be inserted, namely:-
"Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirry days from the date of order of revocation of canceration of registration:
Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period frorn the effbctive date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancel lation of registration.,,.
3. In the said rules, in rule 62.-
a) in the rnarginal heading, for the words "Form and manner of submission of
and manner of quarterly return by the contposition supplier", the words ,,Form submission of statement and return" shall be substituted:
b) in sub-rule (l), -
B-ffi€jra{GFr*, frqis za eTi-a zorq 262 (s)(i) for the poftion beginning with the section 10" and ending with letters
words and figures ,,paying tax under and figures " FORM GSTR-4,,. the following shall 5e substituted, namely:_
"Paying tax under section r0 or paying tax by avairing the benefit of notification No. 02120r9- State Tax (Rate), dated the 7th March,20r9, of the chhattisgarh Government, conrmerciar Tax Department, pubrished in the Gazette of chhattisgarh, Extraordinary, vide No. g7, dated the r I,h March, 2019 shatl-
(i) furnish a statement, every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMp- 08, till the l8tl,day of the month succeeding such quafter;and
(ii) furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, tiil the thirtieth day of Aprir foilowing rhe end of such financial year,,';
(ii) the proviso shall be onritted;
c) in sub-rule (2), for the portion beginning with the words ,,return
under,, and ending with the words "other alrount", the foilowing shail be substituted, namely:-
"Statement under sub-rure (r) shail discharge his riabirity towards tax or
interest";
d) in sub-rule (4),-
(i) after the words and figures "opted to pay tax under sect.ion r 0,, the words, letters, figures and brackets "or by availing the benefit of notification No. 0212019- State Tax (Rate), dated the 7th March,2019, of the chhattisgarh Government, commerciar Tax Department, pubrished in the Gazette of chhattisgarh, Extraordinary, No. g7, dated the ll,h March, zol(, shall be inserted;
(ii) in the Explanation,-
(A) after the words ",ot be eligible to avail,,, the word ,,of,shall
be omitted;
262 (6) BFfr{rrcrsrrtr, ft-qis zn erftd zors
(B) after the words "opting for the composition scheme,,, the words, letters, figures and brackets "or opting for paying tax by availing the benefit of notification No.0212019- state Tax (Rate), dated the 7th March,20l9, of the chhattisgarh Government, commerciar Tax Department, pubrished in the Gazette of chhattisgarh, Extraordinary, No. g7, dated the ilth March. 20rg,, shall be inserted;
shall be substituted;
D after sub-rule (5), the foilowing sub{{^{{FOOTNOTE *}}}}rure shail be inserted, namery:-
such cessation happens.,,.
4. In the said rules, after FORM GST cMp-07, the following form shall be inserted, namely:-
ir-cfl-e]'rd {qq-d, fr+i+ za erfra zor s 262 (7)"Form GST CMp _ 0g
[See rule 62J
Statement for payment of self-assessed tax
(After filing)
(After filing)
3. Summary of self-assessed liability
(net of advances, credit and debit notes and any other adjustment due to amendments etc.)
(Amount in in all tables)
Sr.
Description Value Integrated Central State/ UT Cess No.
tax
tax
tax
2 J 4 5 6 7 I Outward supplies
(including exempt
supplies)
2. Inward supplies attracting
reverse charge including
import of services
262 (8) uffi€rrcrrqq{, frqi*, za erfta zors
4. Verification
I hereby solernnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there frorn.
Signature
Place :
Name of Authorised Signatory
Date:
Designation/Status
Instructions:
l. The taxpayer paying tax under the provisions of section l0 of the Chhattisgarh Goods and Services Tax Act, 2017 or by availing the benefit of notification No. 0212019- State Tax (Rate), dated the 7th March, 20lg, of the Chhattisgarh Government, Commercial Tax Deparlment, [published in the Gazette of Chhattisgarh, Extraordinary, No. 87, dated the l lth March, 20191 shall make payment of tax on quarterly basis by the due date.
2. Adjustment on account of advances, credit/debit notes or rectiflcations shall be reported against the liability.
3. Negative value may be reported as such if such value comes after adjustment. 4. If the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period. 5. lnterest shall be leviable if payment is made after the due date. 6. 'Nil' Statement shalI be filed if there is no tax liability due during the quarter.,'.
5. In the said rules, in FORM GST REG-01, after instruction number 16, the following instruction shall be inserted, namely:-
"17. Taxpayers who want to pay tax by availing benefit of notification No. 2l2}lg * State Tax (Rate) dated 07.03 .2019. as amended, shall indicate such option ar serial no. 5 and 6.1(iii) of this Form.,'.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
262 (e)3ldfr l-.rs, frqr6.zs orfs zorg
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AtalNagar, the23rd April 2019
NOTIFICATION
No.2112019 - State Tax
No. F-10-19/20l9lCTlY (46).- In exercise of the powers conferred by section 148 of the 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 paying tax under the provisions of section l0 of the said Act or by availing the benefit of notification No. 02120 l9- State Tax (Rate), dated the 7th March,2019, published in the Gazette of Chhattisgarh, Extraordinary, vide No. 87, dated the 1 1 th March, 20 l 9, (hereinafter referred to as "the said notification") as the class of registered persons who shall follow the special procedure as mentioned below for furnishing of return and payment of tax.
- (frfr qq-q qs+ clrr( Ttr qf{{^{{FOOTNOTE 0}}}}frTq 6il rrq-r U + enrr {{^{{FOOTNOTE 148}}}} Et-rr q.{q qrRFqt or s-fFT rG gq, cftsq fi ffiqif Tt, s-tr Brfdfi'Irq fi erRlo 6 gc"iq} h qfic +-r mr +i↩
262 (10) Bffi€rrd{nT':F{, fr
2. The said persons shall furnish a statement, every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Chhattisgarh Goods and Services Tax Rules,20l7, till the 18th day ofthe month succeeding such quarter.
3. The said persons shall fumish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Chhattisgarh Goods and Services Tax Rules, 201l ,on orbefore the 30th day of April following the end ofsuch financial year.
4. The registered persons paying tax by availing the benefit ofthe said notification, in respect ofthe period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said Act if they have furnished FORM GST CMP-08 and FORM GSTR-4 as provided in para 2 and,para 3 above.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
3TUd r-ll{, ffi6 Za er*f, zots
H. 22/20t9 , {tGtl @-(
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AtalNagar, the23rd April 2019
NOTIFICATION
No.22/2019 State Tax
No. F-10-19/2019/CTIY (47).- 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 appoints the 2lst day of June, 2019, as the date from which the provisions of the Chhattisgarh Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule l2 of [notification No.7412018-State Tax, dated the3lstDecember,20l8, published in the Gazette of Chhattisgarh, Extraordinary, videnumber522,datedthe3lstDecember,20l8l, shall come into force.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
- Ot{{^{{FOOTNOTE 1}}}} QAfl Sr {{^{{FOOTNOTE 07}}}}) fi TnT {{^{{FOOTNOTE 164}}}} rrcr v{f, Srfusr fl TfrT stt gg, orftrq z{{^{{FOOTNOTE 1}}}} E{, {{^{{FOOTNOTE 2}}}}oL{{^{{FOOTNOTE 9}}}} +{{^{{FOOTNOTE 1}}}} Efi arft'o h Fc t frqil +-cft t frRft E-fr'-ffird rnq *{ tqr +-< (ste{{^{{FOOTNOTE 6}}}}Ei) iqfrcrq ft:rq, ↩
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Atal Nagar, the 23rd April 2019
REMOVEL OF DIFFICULTY ORDER No. - 05 (State Tax)
No. F-10-19 l20l9lCTlY (48).- WHEREAS, sub-section (2) of section 29 of the Chhattisgarh Goods and Services Tax Act,2017 (hereinafter referred to as the'CCGST Act') provides for cancellation of registration by proper officer in situations described in clause (a) to clause (e) as under: -
(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or
(b) a person paying tax under section I 0 has not furnished retums for three consecutive tax periods;
or
(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or
- rdfle]-{ tR t arrr {{^{{FOOTNOTE 2}}}}s ft sc-rrrcr e) h :+fiq qiftiT ilrfi-q d ,ff" *{ q} s-ir frfu€ {{^{{FOOTNOTE 6}}}}I Tna i-S e e+r {, Grqr qft'rnq:uh ffimu rqrql-{ fl Tq{{^{{FOOTNOTE 6}}}}↩
(e) registration has been obtained by means of fraud, willful misstatement or suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the person an oppofiunity of being heard.
AND WHEREAS, sub-section (l) of section 169 of the CGGST Act provides for service of notice (opportunity ofbeing heard); clause (c) and (d) ofsaid sub-section are as under: -
(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
(d) by making it available on the common portal; or
AND WHEREAS, sub-section (1) of Section 30 provides for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order.
AND WHEREAS, sub-section (1) of section 107 of the CGGST Act provides for filing appeal by any person aggrieved by any decision or order passed by an adjudicating authority within three months from the date on which the said decision or order is communicated to such person and sub-section (4) of section 107 of the CGCST Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month.
AND WHEREAS. a large number of registrations have been cancelled under sub-section (2) of section 29 of the CGGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub- section (1) of section 169 of the CCGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (l) of section 30 of the CGGST Act, the period for filing appeal under section (1) of section 107 of the CGGST Act and also the period of condoning the delay provided in sub- section (4) of Section 107 of the CGCST Act has elapsed; the registered persons whose registration have been cancelled under sub-section (2) of section 29 of the CGGST Act are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration. GST being a new Act, these taxpayers were not familiar with the manner of service of notice by e-mail or making available at portal in comparison to earlier regime where manual service of notice was provided, as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section (l) of section 30 of the CGGST Act;
NOW, THEREFORE, in exercise of the powers confered 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: -
Short title.-This Order may be called the Chhattisgarh Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.-
In sub-section (1) of section 30 of the said Act, the following proviso shall be inserted, namely: - "Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and whb could not reply to the said notice, thereby resulting in cancellation ofhis registration certificate and is hence unable to file application for revocation ofcancellation ofregistration under sub-section (l) ofsection 30 ofthe Act, against such order passed up to 3l-03-2019, shall be allowed to file application for revocation ofcancellation ofthe registration not later than 22-01-2019 ." .
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.