*ffi€tr€+wr,faer+{em*
ilrq grrdri (fur sr+ f+e) + iqqr
fu wgm xcia *. z- zz -uderr6
rrwa / re fr. t. M. fu6
3o-os-2oor."
q*+{x.cim
'bdqrre/gf f otf zort-zors."
fu
{sflrrEr
(qfltrRur)
urFmRqr*lirn
N=Z
sqia lssl
tr{Ir, g[er-r, fuio zl gar$ 20Ie -errcq
2, vifi le4r
qrfufuo o-q fu+nq
dTrilq, qEr+fr qq"I, qclT qrqgi ct-d rirt
3rec,r Trr{, ffio rs ga( zors
GrBqq-{T \
q zztzote-{IGlo-{,
mqir qw-ro-2s/20tyqrfiffi (67). - {rs{r q-a.FR, q*v.r6 qrq efu tEr +< qfdftqs,
2071 (2ori 61 7) ft err<r 164 arr v<r slffii il xfrrr 6rt 69, sfr'flT6 qrq eft< t+r o<
frTq, 2oti 6t efu {'qfrerc +-G h fu ffitfuo ftTq ffir,fr t, erqtq:-
l.(l)qc ffit +.1 {ftw rrq 4fr's.r6 qre afu t+r qr (qtT{i tetml ftTq, zore {r
1z; t rr erfuql-i-i * wrtf A+ fi irtre fr rg< {tr
z. qfrs.ro qre et< fra1 q;t fr{q, 2oLi (Cr{ wil' qrt qiu-rE, s+, fr'+q q-{r ,I{r t) +
ftqq 12 $ gqft-{q (rr) t,-
(aF) "fr 1ft5$qtq * frq Bntfi q<i qrtrr 6{RF" qrq} h qrrq, "6dfi +,'G h ftq
ffiq.<q h ftq 3lrtfi +G qrqr q'ft' qr ar€ e1q:pryfr6 ftq qrqt ;
(q) "6 sqd?if *' wgvr<' qr<} h qrrq, *{q1ft4ft erc s1 h sq-at?fr h wger< qr' flq
*r Biq' q;o:enfra ftq wqn r
3. ss fr-{q + ft-qq ao h ltt ctgt, t, r ft.rq<, zoro t. "ccg l-{ ft fr m€ iGr$-flil
qRn' treel h qsq, "{Gf+a *{ fr' frtqr frEEfr h s-{et{ t ci$ h qreqq t il{rfr' ft ffi
6{i t v} gq ffi6T( t Fr*' sr< q<r:rqfre AT qrqt I
4. tsrr' fr'{q + ft-{q 54 t, sqfr-{q (4) h crr( r frrw<, zols t ffifu(
ft'{q
q<:Tqrfr?' frqr qr\nn. erqt(:-
"(46) {€frtr e-ffii' il frtqr Mi' h rEqtq t stsT h qrtrrt + t{rfr ft Effi +11 qrtr
ffii5( qfr t q{ qtmr ft qr\rift ft +U qtqiftt Erc qrft frt *r s+-rtqifrr
futa BrBft{qh sS rfrsfi * fu r-< ftwr } sq t ssfrqrg{ft, +ft A W qr- fr
t{r h erffi h qk Br?ffifz eil c d RE ssi' tqc ao h qftc qqr sRqfu( qq
qffir {<HE A:
Tig qEfrs ffifr t ft{ ffi{ t W t+r +r Tmsr<, qqi frfiEc r< sq-t-o cfrTr
rfiT qrrFt drnt't
B'frfl{Fraurrqa, ftci6 zlEil-$ zors
s. Ffi' ft{c t ftqq s3q h qrrrE, qS ilSq t, fr <rq vcfil< arcr arffi+e fi qrq,
ffifue ftqq er;il:qrftil ftqr qrwr, err[q:-
"83r[. qrc *( tcr 61 6msrff h ilrqit{ tr mgftrwr.-
(l) qrrr ft t{r 6< qrqrfi, fr BTci Trqit-{ fr xqe t.-ii ft qiqr s<er t, qrrrq
fr8iT c( rn fr ft* qr Bngs ara ffi+e gfur ?;;E + qreqq t rsq ffi
fftre-
os t' qrl<q E+EiffE sc t rqe +irn r
(2) Bngtr qr ssh aru lnf$d ffii
tfr qiq fr +6 ftd tr+ s<+rg vr+ * cqrq
fr< rsc frqFe ffft&-oz fr' w?qr E[r<r tt q{ffrfi h rrciq-{ fr <q +-q s}rn 1"1
6. fifi'nTq + ftq-q 13ss: h r{t TrE-fi t,-
(s') *T(g ills" qrd' h qryrq, "Tsq ffi
f,wgft-s5 ii rFrd--f,il qfr t Bntfl
ft Trfr T{" Qrq, BTrr qt{ Bit, {A qrqt;
(q) *t s-Rq', * qrtqt ar<r tqca 69 sn(' qrd h TstrTT (R, o'} qt<u1, fr qrtqr ar<r
gtq ffi
{eqft-e5 t tq{a frg qrq' qr<, qer-( Bfr{ frsfi 1t qrq+ I
z. st, ffit t' rsc ffi
ftff&-os h qryrq qfr Trfrq t, fr <rq q-FrR ar<r qfutke fi
sK, ffifur qsq q<;qrfril ftg qrgt, srsfq:-
"Ysq ffi
ftfi&-oo
tft-+c s:e tfuq
qrq qt< t*r t< ffiffft h ss d asffitft t{swr + ftq qr+fi
t.ffift;nqim-{ {".
z. ftfc& a-{fifi fi"r ;rFr
<qt& frgi?l-e,
3. Il-ill
<qti frgile,
+. rrqimt h q+<qr h ysrrs ft drfrq
+" ffisRqk(qxsrlffiwitl tffiqffirfttsc
tqrqit-{h <{t-{orh fu il{frq
+rm'{ r
l.
2.
J.
*qun
sr+tr frqun it rf,Tc mq efr< ftrr€ h argvr< t.s eft< {fr t r fi q{ ffifit?r rcrr q ft
fi W qfipr + trqt ffi
qffirfr h sc t Brct mrfr h ftq <ffi fir (Hrn I
(ERltrt)
TsTl=t :
erftq :
"Ysq ffi
fffrfi-oz
1ftwt:u ?fr91
qrq *< tsr s( qffirft *'sq + ilqit.{ } aqq<ur tr qr?Rr
t.ffift
Trqiq-{ {i.
2.ffi
qffirft ?F'r ?n-rr
<qti frgile,
3. rl-dT
<qf& frgite,
+. qrlEr fi ilrftq eti t.
s. rrqio,'{ h <{+<ur h crrq ff iltq
Bffiqrra rttntr*, frqi6 zl gild zo r s
e06 (1)
8. fifi' ffii h rsq ffi
arqrs-or h $nt*q-r t, frrur sei * rsTT{ r|{, ffiqfu(
fr{<or {qr qr\rrt1, qqt(:-
"ftqsr sq tfrqq 89(2XOl
cft<rc rfi'r FFr< 'qrfu Fsfd h qt
(<rc dcq fr')
9. sF Fqfr h Tsr ffi
a[rqs+-or* 6 gcl-.i?I-r +, fr{wr sq h rsn-{ rr( ffike
frflq {GIT sil-\rqr, erqtq:-
"ft4<q15q tftTq 89(2XOl
cft<rq rfiT Ffil< 'qrfu ffii' h ct
(<tc 5qq qy
i6.
It.
qfr cftErq fiXfit+rc ar<r <r+r ftqr qrdrt fr qffifi
yfffi h frqqii'/qqrqrirr-iftd + qltrqfr yft<rq
rfiT Ettrr lrffi arrr fu{r qmr t d qrm Tffiqt +
#d+T+qlt
riq++-<
tffi+.R
lF',r
fr\rftnt\r{
It..
ilAtq
s.<rlq
{q
niq+/
uffif q?/
il-ifrd
rF't
q-6r()
\r8r-f.fr
?fiT
a;*q
?fi<
{-et
fi^iq
<rqfr{
rfi-{
gTFfiT
I
2
4
5
6
7
8
9
10
,)
frq+ * rsr ffi
g<qfi-oa h cryrq, ffikr
rsq ar<:renfte ftq qrqi,
*qun
T{(firfrqrfrtfrffiq{ffrfrhFqtBIrq?Fr
{rtisq.
.t q ftrr qrfl t r
(ERrrsrt)
TET]"T :
(rrtq : ".
ifi'.
(I.
qR cft<rq sT 1fifuT arcr <r<r frqr qrdr t fr vrrfi {ftffr
h ftesitrilqrrfrFiltfuT h qltnft yft<rc ifi'r Er"rT
yrffi ar<r frqr qrdr B fr errffi qftfuf h fiq+]' + qlt
Iltl\t ufi'-t
{ilrnt.r
ffin$qr
{..
ilftq
s.q-tq
{€?r
frwrl qqrrfl
;nt frd rfi'r
vsr()
qf,rf(
ifi-t
iffiq
?F(
{l-Et
rvdq
{rqfr{
iEt
g(Ffi{
1
2
J
4
5
6
7
8
9
l0
"yrq'ffi
tsqft-O5
1ftqr t:te NI1
t-+ frq h rq-c + frq
+ qfr€a t,'G fi ffift
7
eo6 (21
uffiglrq rtqqd, fr<io zl gar$ zo r c
"y6q ffi
fqft-q5
1fri+ -z:a.r d1
. t-t ftq fr qFrn mG fi ffiEr fr qfrta o,{i h frq qr+<c
8. qqrq{
fi rs6u. t sRarq +<mZ.ncft € qt( qA *qsn +<erZ+,<ft E ft {fft oq< fi .r€ qfir it
rdTq rm ei< fuil{ t rs et( TS t *r sirq. t ga * Bcr{r rfr .rqr tt
srB5e qwrer<+-dtEwrsri
iITIT
arq/q-ffrqlrrR[fr
nrftq:
ESITT:
T5Tffi{<qft-orhqrrt.r'iF'
t' qil{r ti fi gRerr lamfq €-t frq *
gfu{
sit
ft
gfrffit
ilfrq.
BTftda .ft qrff
.srfuT fig>
€-tkq m gFs( lrd ft gRqr fr qftda
+<i * rr<ur
qRrq h eTft{ erqB h ftq ffi
s,r{q
+,-G ff xrrlcril ilrfr'e
<scfrtrr EtS>
{sf to.:
+{r fr'
16T ffi
fqft-e6
lfrqr tsev #l
rrftq:
ffintqc
?II-IT
q-il
t-+ Rq {frfr t.{i ft g{Er fr qftta r,G tg srtqm -iX<2il-tq( t<i t,r qkr
gqrqq qrt<c:
rrtq:
sfr'srro qrq efu t+r.n< fr{q, zorz h ftqq 13gs } natrrrW< ilrftq t ear< sRqfur {Brql-f.il qfu
h t{?r t t- fr{ UFsd t<i ft gB$r frEd ff r{ frt
fii qrcil + (dt efu cr< sRqfufr {Frerflf, qfu aKr frq rrq qrtfl q-{tfr w evrqf5 frqr( fr{r t I
fi qrt<r ffifin +<m { ei< ffifue BTrurft q< t-t k{ fr qF{d +<i ft gAEr m erft€a +G fi qrtsr
ir(ITE:
l.
)
TT{r frd 6t fr ftw I lerftel h qqrq €-A Gq gFrd t<i ft gfrerr q"r€d w fr qr\"ft
TR {GFS-5( qfr 6ftrrr6 qre efu fra1 5< frTq, zorr h ftqq 13ss: h fr-ffi t qfr-ffi
fr;IT
1rr
fii qrrrt h (qi efu or< sfrqfrT ffi-5.il qfu ar<r ftq .rq qrlq{lergffi w evrqfu ft+r< frqr t r
t ffifue qrenir r< €-t R-q m gfr{ firi ft gfur m BTfrda t,<i +r qrtq rr{x< $-<n E:
l.)
E<[Er(:
;TTTT:
qEnrr:
qlffifl:
IIIIT:
frqq'frffi entff75pqur1qr<uill h frq 9T5 qwr,tq {''mfl frs qrst' 'l
eitfisrrd {rffH, fr<io zl Ear$ z o r s
e06 (3)
Edrs.l-.d d gr.qqro
I
GIeET i-{rs, ftqio ra gor$ zors
d cH t opn qdruqx,
t-qr snrsrtq 6-ffi. qP,
Fqio gE-10-28/201s/EW/iH (67). -
qtrd t €FtIIc b o{-fdq 348 fr'qTwur fr gs Eqn A
q0{q-{r ocio ge'-ro -28/201s/qw/4g fozl, Ecio' 18-07-201s or BiAd' orj-dt-( rrwqrq 5 qrfq-f,R t \rf,{d[g
u-orR66*q-drt.
EdR=r-6dvr-qq6i#,ffi
AtalNagar,the l8th July 2019
NOTIFICATION
No.33/2019 - State Tax
No. F-10- 28/2019/CTN (67). -
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 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.".
e05 (4)
u*€rr6 rrqqd, ftaiq zl Ear$ zo r s
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:-
..FORM GST PCT.O6
[See rule 83B]
APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX
PRACTITIONER
1. GSTP EnroknentNo.
2. Name of the GST Practitioner
<Auto Populated>
3. Address
<Auto Populated>
4.Date of effect of cancellation of enrolment
I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted below:
1.
2.
J.
DECLARATION
The above declaration is true and correct to the best of my knowledge and belief. I undertake that I
shall continue to be liable for my actions as GST Practitioner before such cancellation.
(SIGNATURE)
Place:
Date:
FORM GST PCT-07
[See rule 83B]
ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX
PRACTITIONER
1. GSTP EnrolmentNo.
2. Name of the GST Practitioner
<Auto Populated>
3. Address
<Auto Populated>
4. No. and Date of application
5. Date of effect of cancellation of emoknent
Btforrq{qqd, ftci6 zlgilr$ zorc
eo5 (s)
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)
sl.
No.
Details of invoices/credit notes/debit notes of
outward supplies in case refund is claimed by
supplier/Details of invoices of inward supplies
in case refund is claimed bv recioient
Tax paid
GSTIN
of the
supplier
No.
Date
Taxable
Value
Type
(Invoice/
Credit
Note/
Debit
Note)
lntegrated
Tax
Central
Tax
State
Tax
AJnion
territory
Tax
Cess
I
2
J
4
5
6
7
8
9
t0
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:-
sl.
No.
Details of invoices/credit notes/debit notes of
outward supplies in case refund is claimed by
supplier/Details of invoices of inward supplies
in case refund is claimed by recipient
Tax paid
GSTIN
of the
supplier
No.
Date
Taxable
Value
Type
(Invoice/
Credit
Note/
Debit
Note)
Integrated
Tax
Central
Tax
State
Tax
AJnion
territory
Tax
Cess
I
2
J
4
5
6
7
8
9
l0
,,
"FORM GST EWB.Os
[See rule 138 E]
lication for unb
of the facility for
of E-Wav Bill
I
GSTIN
<Auto>
2
Lesal Name
<Auto>
J
Trade Name
<Auto>
4
Address
<Auto>
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.
eo6 (6)
, ftci6 zlgilr$ zorc
8. Verification
rl
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation /Status
Date:
Place:
Reasons of unblocking of facility for generation of
<User input>
Expected date for filing of returns for the period
under default
FORM GST EWB - 06
[See rule 138 E]
Reference No.:
Date:
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.
ufur€ rrqqd, ftRio zl gar$ zo tc
eo6 (71
3r&r "rR, ftqf6 ro gar$ zors
q 34/2019-{rE[6{
mcifi qs- I 0 -2 s 12919 lER ffi ( 6 8 ). - (re[ {rt6r<, qftv.ro qm efu t+r m oTftfrTq, 2ot7 (2017
sr A fi ?rRr 148 Er<r lrftr crffit +r rfr.r t-G gq, q-fiqrro qnrc h flFrBc-t m frqrrr trr eftqfir €.
2rl20r9-{rer s-{, 6qiq'g$-10-19/20197q5q/qiv(a6), Gicis z: q}tt 2019, Gt q-fr-s{r6 t {uttl=t (qvrrrwD
fr', m.qi+, l3l ilrftq 24 BTtq 2019, + esTf,stf, ftTr rr{r mr. t ffiqfue {'qtem.n<fi t, eTstq :-
g-+ eiftqrq t,h t(r z t'ffifue Ttgs BiT:srfr'( ftqr qr\nn, srqfE
'-
*ctg q+q, 2019 + W, 2 019 tr6 ft @ qr sqt qr.r h frq so vsq ffi ffi-
os t €frqtk +< h fqrq h qit ffifu r<t gq k{$r tt fi tq ilr0q 31 gqri, 2ots
ffit"t
6dR=T.d d s--qqrf, d cH t aen otrt€rEsri,
,
fl-{r q6rsr}s ffi.
sFds.
3reeT =rrp, ffio re ga( zors
ffiqifi w-1o-zs/zatgqw/qa (G8) . -
r+rd &'€Etnq &' q1-e( 348 &' egwur fr {q fu{Fr
frt cl|fgfir mqi-fi w-to-zs/zorc/qw$tE (68), E{iffi 18-07-201e 6r ei}fr GEoE trqqrf, b
srfuon t q.regrcr rorRrd fuqr qrdr e.
Ederg i o**" d q-q t aen 3lrt{n-$rt,
t-+r cnrsr& 6ffi. qfuq
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.
r{arc*, gaur aur tsr stcrn, 6*qrc am vrr#q Uiunoq, nugt n gBa aw rslka - zo t q