छ.ग. माल और सेवा कर अधिनियम, 2017 संबंधी

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AtalNagar,the l8th July 2019

NOTIFICATION

No.33/2019 - State Tax

Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-

l. (l) These rules may be called the Chhattisgarh Goods and Services Tax @ifth 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), in rule 12, in sub-rule (lA),-

(a) after the words "A person applying for registration to",the words "deduct or" shall be inserted;

O) after the words "in accordance with the provisions of', the words and figures "section 51, or, as the case may be," shall be inserted.

3. In the said rules, in rule 46, in the fourth proviso, with effect from the lst day of September, 2019, after the words "Provided also that a registered person", the words ", ottler than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens," shall be inserted.

4. In the said rules, in rule 54, after sub-rule (4), with effect from the lst day of September,2019, the following sub-rule shall be inserted, namely:-

"(4A) A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46:

Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above procedure.".

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5. In the said rules, after rule 83A, with effect from such date as may be notified by the State Government, the following rule shall be inserted, namely:-

"83B. Surrender ofenrolment ofgoods and services tax practitioner.-

(l) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.

(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FOBM GST PCT-07, cancel the enrolment of such practitioner.".

6. In the said rules, in rule 138E, in the first proviso,- ¹l

(a) after the words "Provided that the Commissioner may,",the words, letters and figures "on receipt of an application from a registered person in FORM GST EWB-05," shall be inserted;

(b) after the words "reasons to be recorded in writing, by order",the words, letters and figures *inFORM GST EWB-06" shall be inserted.

7. In the said rules, after FORM GST PCT {)5, with effect from such date as may be notified by the State Government, the following forms shall be inserted, namely:-

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DECLARATION

This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from . . . .

(SIGNATURE) Place: Date: ".

8. In the said rules, in FORM GST RFD-01, in Annexrlie l, for Statement 58, the following Statement shall be substituted, namely:-

"Statement 58 [rule 89(2Xg)]

Refund Type: On account of deemed exports (Amount in Rs)

9. In the said rules, in FORM GST RFD-OIA, in Annexure l, for Statement 5B, the following Statement shall be substituted, namely:-

"Statement 5B [rule 89(2Xg)]

Refund Type: On account of deemed exports (Amount in Rs)

10. In the said rules, after FORM GST EWB-04, the following forms shall be inserted, namely:-

"FORM GST EWB.Os

[See rule 138 E]

lication for unb of the facility for of E-Wav Bill

I GSTIN 2 Lesal Name J Trade Name 4 Address

Facility of fumishing of information in Part A of FORM GST EWB 0l (i.e. facility for generation of E-Wav Bill) blocked w.e.f.

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FORM GST EWB - ⁰⁶ [See rule ¹³⁸ E]

Date:

Reference No.:

To

GSTIN Name

Address

Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill Application ARN: Date:

The facility for generation of E- Way Bill was blocked in respect of the aforementioned registered person w.e.f. in terms of rule l38E of the Chhattisgarh Goods and Services TaxRules, 2017.

I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person. I hereby accept the application and order for unblocking of the facility for generation of E-Way Bill on the following grounds:

l. 2.

Please note that the system will block the facility for generation of E-Way Bill after (date) if the registered person continues to be defaulter in terms of rule l38E of the Chhattisgarh Goods and Services Tax Rules,20l7.

OR

I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person. I hereby reject the application for unblocking the facility for generation of E-Way Bill on following grounds:

1.

2.

Signature:

Name: Desigration:

Jurisdiction:

Address:

Note: Seoarate document mav be attached for detailed order / reason(s).".

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

REENA BABASAI{EB KANGALE, Secretary.

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AtalNagar,the l8th July 2019

NOTIFICATION

No. 3412019 - State Tax

No. F-¹⁰-²⁸/²⁰l⁹lCTN (⁶⁸). - In exercise of the powers conferred by section ¹⁴⁸ of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the State Government, in the Commercial Tax Department, Notification No. 2ll20l9-State Tax, No. F-10-l9l2019lCTN(46), dated the 23rd April,2019 published in the Gazette (Extraordinary) of Chhattisgarh, No. l3l, dated the24th April,2019 namely:-

In the said notification, in paragraph ², the following proviso shall be inserted, namely: -

"Provided that the due date for furnishing the statement containing the details of payment of self-assessed tax in said FORM GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof, shall be the 3 lst day of July, 2019 ." .

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

REENA BABASAHEB KANGALE, Secretary.

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