-ffi{sir€+ er<riagr+uao

TrR UrrdH fffir sm ie6,-c) + irsur

fu ^{qm. xrio d.z - zz -u#ele}

rrre / rs ft. t. M. fuis

30-05-2001."

{fu{rqifi

"u*virq73f f oef ntt-tots."

fu{lcilt=r

(sNrqRUr)

urkfiRtuq.rRrd

N=-Z

$qifi zls l

v{gt, {frrdn, fuio r gar{ 20le -

ailqr6 10, rrif, t94t

q|'Frfuo oT fuTrrl

qTrf,q, TdITft rrfiI, ;r.IT {rqgq Gt-efr;rrrt

erecT TrN, frqm zs qr 2oie

GTfuqq-{T

q. zz/zotg-qroq o-t

fi'ci-fi ^{qqt-10-2412919/qmffi} (51).- {ra[ Trcnr<, Ffrr{c ^qre *< tqr w erBftqq, 2ot't (2017

oT 1 1R re ^qB'{fir fr'{s+ c}rrE ss BrBfr'{q fi{r rqr t) ft err<r 148 arr r<q srRF''q} tl y*rr +.,G gq

qRqq ft ffi{ii

r< Qt <Brcfr-f:d ^qREq} fr, fud-6r fffi Grfrq eS ^qr arq ffic sS t l.s t.ts t.qg irfi

ffi"rf, ^qrrf, t, W <Fwfr-$-f, ^qM h ^q.i * sv t ffirc fr{ft t, * ^{qrq qr} tErii ^qr ffi h qr+r ^yErq

h fi t+ * ftq fi| ^qq1 EFn-d frsls rfrTr t.r ergr<w +tt r

2. wF {trrq11.il ^{qfu, qrq qr} t+riii vr ffi h ^qrm v<rq h fi, effirrrg ^{qrq qtr} tEr m frqq, zorz h

wfit Q$ u-w ffienq-r fr ?t, + ffi fi.r{ ^qr$ft h <iv 1z; fr ^qqrRn'HE ffi

+ <trm so vr$ft +

RilT (3) t ft il*arrfi cFfr t cqr frfrtrg $s{rsf} rr rqe mt Q, wzrtq :-

TTRNft

iD-g ^g.

IilqrEI, tfrsd tdq e-sq dTTSA3TR-

r fr dt u-qo tuv ^qri d

nsrr clqsel3TR-r B 4R eq o. laq

sqqrqfu

(1)

(21

(3)

I

qqr$-Rdq<- zots

3l ^ar5qqq,2619

3. wFqflSftqcfierr<r38 fisqar<r(2)BfuerRr39ffwrr<r1r;harfrrgcrt,zoretfteq<,2019+

qrq h frq, {er-Rrft, aqH qr ffi ii fi vrrq-ftrn ca.rm{fi FT t qs.r" if qfffifi ft qrq{ft r

E-dw,r.d d vr-qqp6 d crc t arn srdcTrgqri,

t-{r Ersrsdq o1nd. ^qfuq

489

sffiel6 ^qqq4, ftcis r gilr$ zor s

sreEl ^;ril-{, frqio ze q;T 2019

mrrir gq'-ro-24/2ots1qm1ffi(s1).- ^rrrce h tBerrc h {d_;il{ 348 +'wgvor il

qq furrrr fi 3lfu{.{fl rFrTi-m q$-10-24/201s1qffi1ffi (s:-),fuim 2B-06-201,e s.I ifffi ilflrE

{rv:rqrq } ^ylkrR t \'cr{grr rfrrfstd ftqr ^qrfl t.

EdR r-E d vr.'qq-q d ^qq t aen sdruer{,

, ^{rtqr srcrfl-e-{ ffi,}

sFds.

Atal Nagar, the 28th June 2019

NOTIFICATION

No. 2712019 - State Tax

No. F-10-24/2019/CTA/(51). -

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 having}

agglregate turnover of up to 1.5 crore rupees in the ^{preceding financial year} or ^the current ^{financial year, as}

the class of registered ^persons who shall follow the special ^procedure as mentioned below ^{for furnishing the}

details ofoutward supply ofgoods or services or both.

2. The said registered 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-I are furnished

Time period for furnishing details in

FORM GSTR-I

(r

(2)

(3)

I

Julv -Seotember.2019

3lst October,2019

3. The time limit for furnishing the details or return, as the case may be, under sub-section ^{(2) of section 38}

and sub-section (l) of section 39 of the said Act, for the ^months of July, ²⁰¹⁹ to September,2019 ^{shall be}

subsequently notified in the Official Gazette.

By order and in the name ofthe Governor of Chhattisgarh,

REENA BABASAHEB KANGALE, Secretary.

oIeET Tr1-q, ffi6 ze q;I 2019

H. 281201g-lrGtl e-{

mqizn gq-ro-24 /zotg1Erm1ffi.:D. - Gtgqo, Eft'flro ^{qrq et(} t+r m ^{qBF+qq, zotz}

(2017 fiT 7) Grt ^{gq qfu(t{r} t {s+ c}rrE ss arfgfr-fi sEr ^rrqT tl fi err<r 168 h {re{ ^qBt err<r:z ft

sqarr (t), h $t ^qtg ar<r ^yffi srRF-q16T ^y-fr{r aG 6q cftsq ft ffiqii w <Gr$go ^qRFm * N s.i

arq, fr{6, TfTfi ffiq ^{qf qr qrqffiq as il' riafud err+S t.s +-+s tTm + BTB6} t, ^{gqrt 201e + RdTt,}

2019 iFfi rEtfi ^qrt h frq w ^qrs h soEqff Trs h l lt fr{ ilfi ^{qftr{ro qTq} *{ tEr +< ^{3refr?rc 2017,4}

qgftq rsq fr:qrsftsR-r t qrm v+fr' * dt ti fr vrq trrrn fr ffio rG t r

2. so ^BTftfrTq ft elrtr 3s ft wqr{l-(2) ^Bfrr al(r 39 fi werr<r (l) +, ^3ftft{ Effi, zop 1'ft6q<, ²⁰¹⁹

qrq h ftq qqrR{fr, qlt qr ffi

?t h ftq rrrq-ftqr fr ilffiryrf, {rqq{ t' ffi{il frqr ^{qr\rtrr I}

EdErE d sr.qqro d lt-q t mn slriytTTqri,

t-il ^qrqrsrt{ o'rrrd. sfus.

6ffis6 ^qqqq, ft<im r gar$ zo r I

4e0 ⁽¹⁾

q-eET qq-{, ftqi4'ze q{ 2o1e

m'ci-+, qs-10-24/201e1E51ffi(s2).- srr<a t {fr?rr h er${il( 34s *'ergu<ur i'W

ftwr fi 3rff(fir mqtfi qq,-io-24/2oLsyETE.yqrq(s2), fr{ffi 28-06-201-9 6T Bitft rdsr<

{rqrrq h ffis.rt t vo-qgM rfrrflsf( friTr ^qrfl t.

EdE=T-6 d vr.qqrf, d clc t ce+r orriyrr{flR,

t-* srfl-srtq o-.rrd, sAs.

Atal Nagar, the 28th June 2019

NOTIFICATION

No. 2812019 - State Tax

No. F-10-24 l2OlglCTN (52 ) . -

In exercise of the powers conferred by the second proviso to sub-

section (1) of section 37 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of

2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of

the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-I of

the Chhattisgarh Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate

turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of

the months ftom July, 2019 to September, 2019 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 (l) of section 39 of the said Act, for the months of July, 2019 to September,20lg shall be

subsequently notified in the OfficialGazette.

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

REENA BABASAHEB KANGALE, Secretary.

sreET ^;rrl-r, ftqio za q{ 2019

q. 29 / 2019-{rGI ?D-t

sci-+. qs-10-24/2ot91qffi1irq (s3).-srgffi, Efr'flird ^qrq \'"i tqr 6T ftTq, 2oi-l

(ffi qs BTf}{-q{r t w+ wqq vffi Brflfffiq 6Qr rm' $ erm h nsq t srfrTq s h ^qrq

cE( ^{qfrs.ro qrs} *( tqr w ^qf*fr-{q Zoi,i (20:r'7 6T A (fril w qkqfir t E€+ wqrq

vm ^qf$frqq $QI ^rr{n U err<r 168 arcr e-{tr ^qrffif fir ^yfr{r rG gq ^qfts< ft ffiqir r<

Tq ftfrffie 6-{t t fr, gffi zoro t fr-fi 201e irs' T.to. flT + frq s-fi frTq * c-sc

ffiem-sqfr ffi

tt ^qrs h ^{sf,t-cff qrg} h ffi fu fr cr wt $ sFnq +Enr h

qrurq t Effio. sc t ft qrqt{ft r

2. e-sc frgsAoTR-3s h Br5rn t< erfrW h ftffl h frq {(nr: - s{d frTc h ^q-oq

ffisrn-3q t frfl!ft e-qo t,d srqr e-.t6 rftffiqn ^qfu, vrl ^qBft{c ft err<r 4e h

s*itit h Breff?T <Qt gq r{t t{- t TrrEftfrE w Biftc irftq + swqq ffi

ssfr s-w

ffi

fr rqo +'<rr ^qtka t, s-m 3rf,sftfi * 3rft{ {tq 6'{, ftq rr ftffi 3ry <+'c *

{d?r t, ^{gnk qrq,} {ffiqt m< ^{qrt r{r} ff{fi

q{il'qt? t', qqrRrft, frs{il r<} eml

<tfuf, w frftq +trn r

EdBrE d r-qqra d ^.Trc t oen or-terr5sT{,

ttfl sm-sr}q offi, isfus.

4e0 ⁽²⁾

edw.ra ^qqc*, ftci6 t gild zor ^p

sreEl ^;rrx, fu4t6 zo q{ 2019

5qit gs-ro-24/201,s1E167ffi(s3).-sn<o h {'AeIr{ t ar{+( 348 h wgir<or t w

fuTrrr fr 3Tfl{sqr mqis ^{gs,-10-24/zoLsyqffiyvTq(s:),} fuir 2T-06-2ots sr *ffi {il{r<

<r-qrrq h TrfFfir< t vo-qanr rfirfsI( frqr ^qrfi t.

Edqrr-c d vrqqpq d ^q-q t oen orrevrgsR,

rtfl srqrsrB-{ ffi,

Hfos.

Atal Nagar, the 28th June 2019

NOTIFICATION

No. 29D019 - State Tax

No. F-10-24/20l9lCTN (53) . - In exercise of the powers conferred by section 168 of the

Chhattisgarh Goods and Services Tax Act, 2017 ⁽⁷ of 2017) ^(hereafter in this notification referred to as the said

Act) read with sub-rule (5) of rule 6l of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this

notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby

specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, ^{2019 to}

September, 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-3B.- Every registered ^person furnishing

the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said ^Act,

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 later than the last date, as

specified in the first paragraph, on which he is required to furnish the said return.

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

REENA BABASAHEB KANGALE, Secretary.

3i-eeT !rl-r, ftnio ze q{ 2019

H.30/2019-trFil ^q'(

5qiq, ^{gq-ro-24/2orgyqffi1qtq(s4).-{r-sq q-a.FR qfiq-{r6 qrq} *{ tsr 5'( ^3Tftfr'{q,

207'7 (207'7 6',r 7) (ffi {(rfr ^qe* VXrC ^{*sO erBftqs" ?[E[} * tl fi err<r 148 artr rftI

qlffif sT Tfrrr rG gq, qftq-E ft ffiqfr T(, q$rird qrq *( t+r +< ftqq, 2s17 (frt E(i

Est Tqrd ^*gt, ftqq" sqr ^rrfl tl h Fqq ¹⁴ h {rq cBd str ^BrfsRrq ft ^{err<r za} t ^3Tfr{,

{trr$5n ^qfr fr, ffi5.il ^qRF'fr h Tf h sc t ^Brfffi{d t-cfr t, * ^rrr<e t sr6 frlrft

errr t Trril t frtfi ^qfr fr fiffiqd rfi t,m sfiiqrt{ (fir efr{ ercr}s vf< rr gt' rrfr

W ^{r<rr 6-i} Q t,fr ^{ff+ qeil sRqfuil frsls rfr'{r sr q{Erur 6ttl}

2. wrqfr s+ ft{q h ftqq se 6 ^gq-ftfi (1) h ^{qrq qBr} so erBfrTc ft err<r 44 ft

sqar<r (1) h ^q?ffq rsq ffi3TR-s t srftft ffi

T€Sf, 6-ii h ftq Brtkd.rfr dtt

3. ss ^qf$ so ftq{ 6 ftrr eo h w-fr-{q ⁽³⁾ h wq cRil sr ^BTBft{q ft ^err<r 44 ft

sqerxr (2) h ^qftq rsq f,rqr&ern-orr fr Tqrffrt fr{<or xege rG h frq ^eTqfutr rS d+t

Edu.r-6 d r-qqpq d ^qrq t nen ^qriyrrjqn,

ttfl srErfl-ts fu, ^qfus.

edeq {qq{, ftqi* r gar{ zor r

4eo ⁽³⁾

sreEr;il{, fuqio ze q{ 2o1e

mcifi qs-10-24/20ts1qffi1ffi(s4).-qr<e * {frerrq h ril-aE a+a * ergir<ur t'E'r

fuwr fi ^qfuqfir 5qffi gr-ro-24/2oLs1qffi1srq(s4), fuis 2s-06-2019 6T Bitfi BrS{rE

{r-wrqFr h TrEsrR t \'fl{SRr rfrlt{rfl fr{r ^qrdr t.

EifiT=T_d d ^gr-qqra d ^q-q t oerT orrtcnTsx,

li{r ^qr-{rflre-{ 6ffi. HF{s.

Atal Nagar, the 28th June 2019

NOTIFICATION

No. 30/2019 - State Tax

No. F-10-24l20l9lCTN(54).- In exercise of the powers conferred by section 148 of the Chhattisgarh

Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as "the said Acf'), the State Govemment,

on the recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act

read with rule 14 of the Chhattisgarh Goods and Services Tax Rules, 2017, (hereinafter referred to as "the said

rules"), supplying online information and data base access or retrieval services from a place outside India to a

person in India, other than a registered person as the class ofregistered persons who shall follow the special

procedure as mentioned below.

2. The said persons shall not be required to furnish an annual return in FORM GSTR-9 under sub-section (1)

of Section 44 of the said Act read with sub-rule (l) of rule 80 of the said rules.

3. The said persons shall not be required to furnish reconciliation statement in FORMGSTR-9C under

sub-section (2) of Section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules.

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

REENA BABASAHEB KANGALE, Secretary.

sreET ^qrr{, frqio. ze qT 2o1e

g. 31/2019-lrcq O-r

mci-fi qs-10-24/2o1g1qffi1qrq(ss).- {rq {rFFI(, qfr'fl,Tc rrrrr *i t{r

ifi'-r

erf,Sfrqq. 2oi.i (20Li 61 7) ft qrcr 164 arr rft qrftfr sr rfrq +.G gq sf,Frrrg qrq

.fti t{r t,'1 ftrnq, 201,i fit efu riqfrem t.<i h fu ffirfuo frfi ffirft t, qst( :-

1. (1) tc ffi

sT {ftF Trc E*sTr6 ^qrq 3t{ tsr s{ tslqr tetEr-{) ftTc, 201e t

I

(2) t w qfftf{r h qrfr eti fi ilrfte fr TTil titt

2. ^{gfrsrro qre} *{ fa1 5-q fr{q, 2oti (Grt wt w+ qfi vm ft+q sET rr+r tl h fr-qq

ro * ^qryrq ffifue fr{q Biil:Tsnftil ftcl- ^qr\Fn, wqtq :-

*10.iF +fi qrt t <1qT +r ftqr qmr - qrrlrar frfu r< rsq ffi

qr€ff-oe t'

<rer$-t<ur ^q-rtroFm srq6$ t,qrg ^qri *( ^qrf, *( t+r +< Til{rr riqr rf,ffqfd frq qrt +

qqrq W {Fr$Ed erfr t fts Frt, qqrft{fr', ftqq 12 qr ft'+q ro * qfrc ffi-r<ur

rErq frqr ^.rqr t, ffi5r <fu, ftffi ^qq srier h erdrm{ fr' qrqrq frfu q1, ^qsTTqr?ffi,

sftq frg <rers-t<ur Rq ^qri ft ffiftq t ffi{ fu h BrqrrE ^q'r sn drftq fr, ffi

err<r

:g h BTfr{frrcft6rfurqrqr ^qiftat, qritfr frT{Trd, fi-dqrthfi+friut

qtrtrft qr fr{ wq W qrrfirft t{n, m

Brten ft q1g, fo61"1

3. st' ffii h ncq 21 h ds (iT) h ^q+rrE ffifue ds ilie:enfrr ft+r qrEn, emtE :-

" (s) ftqq 166 h srd'?if ^?fir Ritrr s<rr t t"l

4eo ⁽⁴¹

udlqur€{qrd, ftrifi' l gar$ zorl

4. ^gir ffi h ftqq 32 h crrq 1 gqrt, 201e + ffiqfur fr{q Biil:enfr( frqr qr\nn,

erqtq :-

*32 ,.. sd E{nfr d rErq t,r {Fr s{i hcq qrcr srFr< qr{ t{r t -W qtq qr tErcit qr

ffi h srcm h {eq +, frq.r< h(q frf, fr}Ts', zorg h de ra h Brfi{ h<e erq srfi-{

51 ^gfl-Eur fr'Tr ^qqr t, erfAffr'-{q ft ^qrcr rs h freiufr il' ei-E?nftil fu{r rmr Wq {rmr qrqn

frg st wfi' ^g..rrr( fr ueqftf, cfr frqT Err\nr t"l

s. wF ffit h fr+q ^q6 + ^{qiqi q<-{} h ^qqrq, erE t BrEqFo fi qri srft ilAlq +

ffiqfue ^qiEt' 3i(:Tsrrfr-il ftqr ^{qrgrn, grqk} :-

"q<g ^?r{ fr fr Trc+T{, erffq+rr ara, cituE fi ffifr

c( Bt( QS erff etr fr+fifr

h ^Breft-{ rtrt gq, fr sffi sffi( frq ^qrq, rq AfrHE fi< s}Tft ft ^{yErq q-r} s'r .sRr cfrft-Tr

(q 3rr<) frc trn t't

6. w6' ffi

h fr-Tq as it ffi ^qrgo h ^qsrq, ers t' qffi{d ft qa Trft ilrftq t

ffifur rtga sic:Pilfr( ftqr ^qrqfn, BTqtE :-

"Ttg r{ fr fr {rcnrt, &rirys-{r anr, cfuE ft ffiqfr' ^.r< efr< QS ^qrff *{ fi{-.?rii

* Brfi{ <qt gg. fr s{fr sffi( ftq ^qrq, rrq Rffffu *'< sir{ft fr r<rq Fi ifi'r €R( cfrfrTr

(s{ ^qR) fre trn t"t

7. wF' Gqfr h ftqq oo $ ^gqfr{q 12y t,-

(s') "sss ffiorl{-zo d srq' rr + T+6 Ttr{+.d fr *{ rTTqrq +eq rr e-srr

ffiem-+o" ^it srd, ^Brerfr +{ ffi'+ FqFr rr ^*ydfi W ^qfr +, Frffft +.atfr

ft G t, ^qrqrq friq se ^qrq <d srqt ;

(q) "fi sqq iltq' ^qr<} tr frc frTr snqfi ;

(rT) ^..qTstq. fr& q(, qrdi h q*Tr( ^{*B[ffl:-;Ts-wr} h q*rrq wt effio rrE qrt fr. t

+-*fi fr r€ c< ft <+q s'r Etzrr +,'r+ h ftg' rr< ei<:enfre ftq qrqn r

8. wfi ffi * ftqq 67 $ ^grfr{q 1z) t,-

(s') "qs's ffioln-zo d ,Tr.r .r' t qrd', 3Tsrt et( eis1 sT fu fr{r snqnfi ;

(q) "fi k intq' qrdi w *q G,{r Eng{n ;

(T) "vr{lq +fu rrt ffi{

sq it' ^qrd h cqrE "frfgrrrqq-qq * cryr( ss+

ffi-*,

mE ^qrt t {iTA( ^q{ ft <rq ^rFT Er+r rG + Rrq, qr< i}ic:FElfril ftg

qrqt r

e. w6 Arfr + ftqq s7 fr,-

(s') sqft{q (2) h Wt qi+ or frq ftqr qr\ryr r

(q) sqRrq (9) t,-

(i) "TFq ffiem-o2" Qldt, Bret-fr'*(;fd m frc ftTr srlqnn;

(ii) ^*ftqq r, 6 swirii h wgvr<'srd sT frq fr{r qrqnn I

trrt sqfr-{q :-2) h ^qryrq, er< + ^qmil ft ^qri Erft ilrfre t ffifue sqftflT

eit:enfr( ftql qrqn, arrrlq :-

"(13) *t <Fr$g <ft, ^qrar<ur frk ^{q< q-sq} ffi

M-oso d ^qrq.r t ^gftfe r<,

iffi{ ^q<, {-ei $r ^qr {q <rq*{ +t h fu q@tr6 ;r+E qrt t, 3rBfr-fi h BT?ft{

ffifr+, ^{Tq;-( wil} t ^{sw;"g +-q, an![,} $rk, ft{ ff Grfi t+,q ^qr Gifi ^BrRr rFTr fr ffiil

fta ^qtl-t r"l

, ^{ftaim r garg} zorr

4eo ^(s)

1o.sin ftqfr h frqq e1 * sqfi-m (3) t, sr< fr qfm{{ ft qrt qrfr ilftq t, qft

errfr ^{q< qqi} n Bnt t, ^*TiErq {F{r' sr"d t FeTT{ ^rr<, "Ti<l-rr q}sy, q6q <d qr(rt r

11.fir'ftTfr'+ ftqq ^gz il, {r< t qmd ff ^qri srfr ilrftq,-

ftl sqft{q ⁽⁴⁾ t, vifr ^qrq} Tr ^qqi a ^qft t, ^..{i-qrq (fir, ^qr<I' h Fsrril ^rR, "{qpr

qrtqr qr< <A qrqt ;

tql sqft{q ⁽⁴⁾ t, " Tq ^ysq ftqsfi ^an<qrffi-66 ffiftr

sc t ^ysq ft-qr ^q[qq'r,

srqt h itrr"t ^rr<, "T€i ^q{ vsc m

w<gq:ft-s5 t ^qrtqr strn Bfrr xfrffi ft rm'q

h ftq rsq ffi

w<qffi-st t {itrq q5{r ^qrt ttn osIT st v}fril {6q qnal

h ^qrem r< ^qrlm ff tFr$-r<q- G'fsIMi t sffi( *( ^yfr-<rc aftfi t rrtrftfrflE

s{* frrft tfi ^qrt + ffifr-+ Fc t ^qq1 frq7, arGE rA ^qrq};

.

(rr) ^gqfrTq (a ) h crrq ffifur sqfrTrr ^qrenfu ft+r s1qry1, wqt( :-

"(46') <l-wr TrFfiR. sqftfi (4) t, Brsft{ ^{qrft qlft,o} f<rq rce h ^{qrerR trr} rk<Tq

tr {frrwr ^qffi t";

(s) ^gqfr{q tsl +, "{qap' cr< h FqFt rr<, ^.Ti<rq qrtqr qr< <& qr(,t r

12.sitfr'{fr * frqq ^ga t, ^qrE t 3rfm{d ft ^qr+ srfr ilrftq t, ^*{spr {+rr qrd h

TstFt ^{r|-{, *{i<[q} 3T[tqr srq (a ^qr(t I

13.sifi frTfi h frfi e5 h clrrE 1gqrt, 201e + ffifue ft-qq ilid,Fq]ftil fr'{n ^qr\rln,

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Atal Nagar, the 28th June 2019

NOTIFICATION

No. 31/2019 - State Tax

No. F-10-2412019/CTA/(55). -

In exercise of the powers conferred by section 164 of the Chhattisgarh

Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further

to amend the Clrhattisgarh Goods and Services Tax Rules, 2017,narrrely>

1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2019.

(2) Save as otherwise provided in these rules, they shall come into force on the of this notification.

2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule

10, the following rule shall be inserted, namely: -

"10A. Furnishing of Bank Account Details.-After a certificate of registration in FORM GST REG-06 has

been made available on the common portal and a Goods and Services Tax Identification Number has been

assigned, the registered person, except those who have been granted registration under rule 12 or, as the case

may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or

the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish

information with respect to details of bank account, or any other information, as may be required on the common

portal in order to comply with any other provision.".

3. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:-

"(d) violates the provision of rule 10A.".

4. In the said rules, after rule 32, with effect from the lst day of July, 2019, the following rule shall be inserted,

namely: -

*32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or

services or both on which Kerala Flood Cess is levied rurder clause 14 of the Kerala Finance Bill, 2019 shall be

deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.".

5. In the said rules, in rule 46, after the fifth proviso, with effect from a date to be notified later, the following

proviso shall be inserted, namely:-

"Provided also that the Government may, by noaification, on the recommendations of the Council, and

subject to such conditions and restrictions as mentioned therein, speciff that the tax invoice shall have Quick

Response (QR) code.".

6. In the said rules, in rule 49, after the third proviso, with effect from a date to be notified later, the following

proviso shall be inser0ed, namely:-

"Provided also that the Government may, by notification, on the recommendations of the Council, and

subject to such conditions and restrictions as mentioned therein, specift that the bill of supply shall have Quick

Response (QR) code.".

7. In the said rules, in rule 66, in sub-rule (2),-

(a) for the words, letters and figures "suppliers in Part C of FORM GSTR-2A and FORM- GSTR4A" the

word "deductees" shall be substituted;

(b) the words "the due date of' shall be omitted;

(c) after the words, letters and figures "FORM GSTR-7" the words "for claiming the amount of tax deducted

in his electronic cash ledger after validation' shall be inserted.

8. In the said rules, rule 67, in sub-rule (2),-

(a) the words, letters and numbers "in Part C of FORM GSTR-2A" shall be omitted;

(b) the words'the due date of' shall be omitted;

(c) after the words, letters and figures "FORM GSTR-8" the words "for claiming the amount of tax collected

in his electronic cash ledger after validation" shall be inserted.