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I 359
1360 sdlwrE{Fiq{,frri* zr srqtn 2ote
AtalNagar,the 9th October 2019
NOTIFICATION
No.44/2019 - State Tax
No. F-10-4ll20l9lCTN(100). - In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (12 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 October,2019 to March, 2020 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.
clee1 qrg, ffiq S elt6--qg 2019
q. 45/2019-{l-Gq tDt
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| (z) | (g) | |
| 1 | 3lftFr{. 2019 q l-{g6[{. 2019 | 31 W+ffi, 2626 |
| 2 | qr-{{I, 2020 q,qrl zozo | 30 sllleT, 2020 |
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Bde]Ta{lsqr, fr{i{ 2l errq,iR 2ol9 r360 (1)
Atal Nagar, the 9th October 2019
NOTIFICATION
No. 4512019 - State Tax
No. F-10-41 l20l9lCTlY(101). -
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 aggregate turnover ofup 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 of outward supply of goods 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-1 are furnished | Time period for furnishing details in FORM GSTR-I |
| I | (2) | (3) |
| I | October, 20 l9 to December, 20 l9 | 3lst January,2020 |
| 2 | January, 2020 to March,2020 | 30th Aoril- 2020 |
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2079 to March, 2020 shall be subsequently notified in the Official Gazette.
By order and in the name of the Govemor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
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1360 (2)
s*€q-dtlurd, frcim, zr sr*(sr 2ole
AtalNagar, the 9th October 2019
NOTIFICATION
No.46/2019 - State Tax
REENA BABASAHEB KANGALE, Secretary.
sreEI T{rt. fu4fzn S 3i-€--fi 2019
q. 47
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tl=il qrsrsrt-q o'.rra. q'fus
Atal Nagar, the 9th October 2019
NOTIFICATION
No.4712019 - State Tax
s*€rrq{qqa,ft{is 2l arqin 2ol9 1360 (3) shall have the option to furnish the annual return under sub-section (l) of section 44 of the said Act read with sub-rule (l) of rule 80 of the said rules:
Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
3reEI q{R. ftqiE S 3r€--fl 2019
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9.
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| t$ | |||||||||
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- m-+{{^{{FOOTNOTE 1}}}} sora fr \ilfr t fu ......... a-o cqr)-m q?rT Grftfrftafr g$ ov of roq dF[ qro of roq ↩
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Bffi€rdttsq-d,ktiq zt nrqfi 2ol9 r360 (7) Atal Nagar, the 9th October 2019
NOTIFICATION No. 4912019 - State Tax
2lA,-
(a)insub-rule(3),thefollowingexplanationshallbeinserted'namely:-
(b)aftersub-rule(4),thefollowingsub-ruleshallbeinserted,namely:-
(a) for sub-rule (5), the following sub-rule shall be substituted, with effect from the lst July,2017 ..(5) Where the time limit for furnishing of details in FORM GSTR-I under section 37 or in FORM GSTR-2 under section 38 has blen extended, the return specified in sub-section (l) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specifl,, be furnished in pORtvt GSTR-3B electronically through the common portal, either airectiy or through a Facilitation Center notified by the Commissioner:
Provided that where a return in FoRM GSTR-3B is required to be furnished by a person referred to in sub-rule (l) then such person shall not be required to furhish the return in FORM GSTR-3.";
(b) sub-rule (6) shall be omitted with effect from the lst July' 2017'
6. In the said rules, in rule 9 I ,-
inserted, namelY:-
t360 (8) Bdqirdttq{d,fr{ian 2l €rqfi 2ol9
"(7A) The Committee shall make available to the Board 50% of the amount credited to the Fund each year, for publicity or consumer awareness on Goods and Services Tax, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five crore rupees per annum.";
(b) in sub-rule (8), with effect from the I st July,2017, clause (e) shall be omitted.
8. In the said rules, in rule I 17, -
(a) in sub-rule (lA) for the figures, letters and word "3 lst March,2019", the figures, letters and word "3 I st December,2019" shall be substituted.
(b) in sub-rule (4), in clause (b),in sub-clause (iii), in the proviso for the figures, letters and word "30th April,2019" , the figures, letters and word "3 I st January, 2020" , shall be substituted.
9. In the said rules, inrule 142, -
(a) after sub-rule (l) the following sub-rule shall be inserted, namely:-
"(lA) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (l) ofSection 73 or sub-section (l) ofSection 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A.";
(b) in sub-rule (2), after the words "in accordance with the provisions of the Act", the words, figures and brackets ", whether on his own ascertainment or, as communicated by the proper officer under sub-rule (lA)," shall be inserted;
(c) after sub-rule (2) the following sub-rule shall be inserted, namely:-
"(2A) Where the person referred to in sub-rule (lA) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-0IA." .
10. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:-
| r ntim ati on or,u* u,""nu,l3#f il 3"1i;lJ fr ,.r secti on 7 3 (sy 7 4 (s) [See Rule 142(tA)) Part A No.: Date: Case ID No. To ............Name... GSTIN... .:....... Address... Intimation of liability under section 73(5)/section Sub.: Case Proceeding Reference No...... 74(5) - reg. Please refer to the above proceedings. In this regard, the amount oftax/interest/penalty payable by you under section 73(5) I 74(5) with reference to the said case as ascertained by the undersigned in terms ofthe available information, as is given below: ification are attached / Youare hereby advisedto pay the amount of tax as ascertained above along with the amount of applicable interest in fullby ........ ,failing which Show Cause Notice will be issued under section 73(l). Youare herebv advised to the amount of tax as ascertained above alons lvith the amount of | |||||||
| Act | Period | Tax | |||||
| CGST Act | |||||||
| SGST/UTGST Act | |||||||
| IGST Act | |||||||
| Cess | |||||||
| Total | |||||||
Bffi{ffid{rsqa, frqi* zr i}rqqfl 2or9 r:oo (s) applicable interest and penalty under section 7a$) by........,failing which Show Cause Notice will be issued under section 74(l).
ln case you wish to file any submissions against the above ascertainment, the same may be fumished by......... in Part B ofthis Form
Proper Officer
Signature.....
Name.........
Designation..
Upload Attachment
Part B Reply to the communication for payment before issue of Show Cause Notice
[See Rule 142QN]
Date:
No.:
To
Proper Officer, Wing / Jurisdiction.
payable as ascertained under section 73(5) /74(5) was intimated.
In this regard,
A
:il: :::: :*:::lm'Jl1i[?ll'3,,;,uJ,"?l"trIfrllii,niff::::[H;ri;i;;; ;;"'*:"'*h
OR
and the submissions in this are attached /
Authorised Signatory
Name
GSTIN
Address
Upload Attachment".
By order and in the name of the Governor of Chhaftisgarh,
riqm*, gaq am es{ qrnrn, ydqrra arr wrr&u grrrraa, qgt Q gFa arr rqrRm - zo r q