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Atal Nagar, the 23rd April 201 9

NOTIFICATION

No. 2012019 - State Tax

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 .[.ax Rules,

2017, namely:-

I ' (l ) These rules may be called the chhattisgarh Goods and Services Tax

(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

quarterly return by the contposition supplier", the words ,,Form and manner of

submission of statement and return" shall be substituted:

b) in sub-rule (l), -

3r{-trtoT q {q

3l-FrE lT_sTqT(

B-ffi€jra{GFr*, frqis za eTi-a zorq

262 (s)

(i) for the poftion beginning with the

section 10" and ending with letters

following shall 5e substituted, namely:_

words and figures ^,,payingtax under

and figures " FORM GSTR-4,,. the

"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

4. In the

namely:-

(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;

e) in sub-rule (5), for the words, figures and letters "the details relating to the

period prior to his opting for payment of tax under section 9 in FORM

GSTR-4 till the due date of furnishing the return for the quafter ending

September of the succeeding financial year or furnishing of annual return of

the preceding financial year, whichever is earrier,,, the words, retters and

figures ^o'astatement in FORM GST cMp-0g for the period for which he has

paid tax under the composition scheme till the l gth day of the month

succeeding the quarter in which the date of withdrawal falls and furnish a

return in FORM GSTR-4 for the said period till the thirtieth day of April

following the end of the financial year during which such withdrawal falls,,

shall be substituted;

D ^{after sub-rule}(5), the foilowing sub*rure shail be inserted, namery:-

"(6) A registered person who ceases to avail the benefit of notification No.

02/2019- State Tax (Rate), dated the 7th March, 2019, of the chhattisgarh

Government, commercial rax Department, pubrished in the Gazette of

chhattisgarh, Extraordinary, No. g7, dated the r l,h March, 2019, shall,where

required, furnish a statement in FORM GST cMp-0g for the period for

which he has paid tax by availing the benefit under the said notification till the

lSth day of the month succeeding the quarter in which the date of cessation

takes place and furnish a return in FORM GSTR - 4 for the said period till the

thirtieth day of April following the end of the financial year during which

such cessation happens.,,.

said rules, after FORM GST cMp-07, the following form shall be inserted,

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

3. Summary of self-assessed liability

(net of advances, credit and debit notes and any other adjustment due to amendments

etc.)

<Auto> (After filing)

(Amount in in all tables)

Sr.

No.

Description

Value

Integrated

tax

Central

tax

State/ UT

tax

Cess

Outward supplies

(including exempt

supplies)

Inward supplies attracting

reverse charge including

import of services

Tax payable (l+2)

Interest payable, if any

Tax and interest paid

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

Name of Authorised Signatory

Place :

Date:

Instructions:

Designation/Status

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)

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frirnr fi 3rfh{qqr m'qi6 gs-10-19/2s1s7dw7q.ra(46), fr{is 23-04-2ots frT 3iffi' 3t-{-flE

rwirqr{ + lnf-erfrr( fr \rd-{dru ^q-qrrfelilAq-r q.rfl- t.

ud-€,T6 d trwqp6 d qq € ovr sllaru{rr,

rl-fl erffTrlq orrrd, ^qfuq

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.

262 (10)

Bffi€rrd{nT':F{, fr<im za er*d zors

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

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t-+r erErsrlq 61nd, !Tfu"{

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.

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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;

(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

Bffiqrrd{qqa, ms 24 er*a zors

262 ⁽¹³⁾

(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: -

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.

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