ridqt*-sis "ede.rG/gf f otf zott-zors." ig 3tgcd sqi6 S. z-zz -B,tn€rtE
"ffi.ire+ er..Fidsr6{ffim irrq uirdH tfun qs iE{-c) ; nsqr rsre / sa fr. t. {W. frcis
3o-os-2oot."
N=Z
fu 1luiltEr
(qsrcrnur)
urk*,Rtrorftd
ssi6 8o3l qgt, fiian, frqio zs rEst 2019
4, {ri[' t94l
-sra-6rqq
qtfufuo o-{ fflTn- qerdq. qEF-ft qcFI, ;fqT RTqg{ stec{ Trrq
GI-d Trrt, frqi@ rg ;lc[tr]-t 2019
GrBqa-{T
H. 56 ,/zotg-grq o-q
(z) gq F=qrit fr srqarT sqdkd d fuqrq, i ffi-+. 14 qtiq-q, zors t rgc uri qrgi I
2. Edqrc qra srt{ tqr or ftqq. zorz (ffi {s-n {sd qqqTd vm frqq o6r qil O n- (i) q-sq ffi 3rrrgw-S-or d, sqrqq r fr, (o) o.?-l-l ro d wnq w ffiko sel;t srsT qtqryr, qeTtd ,-
1605
- o{{^{{FOOTNOTE 1}}}}t qI *i m{iqq {{^{{FOOTNOTE 6}}}}-{i d fuq ftq-frfuo ft-qq e-{rfr t, ffi ,- 1. (r) gc ft+i or r{l&q qrq E-ffisr-E qra ei}r frqr o-s (s"rfff syirn) ftqq. zorg t t ↩
1606 eftfl€rctts[d, frqi+ zsrswr zors
"oeFr 10 [ftqq as(z)(u)]
qfuilq q-T eor{ : frtrfi-o @-q o-{ €rqrT d o.rur rih-d qTq'ffi elrqt 54(3) d q?m q{96 or s-s (ii)l
| @.{L | 3IIc[6 trEEII q{ Irq E-{gu tF'sIEil sTr.|O'rErq} A *i | f,r{I qr{6 trErqI d ilnrNi A elt | qr{6 q-{rq} q{ gEm o-q | |||||||||||||||
| 3Tlrl o ,t\t( 6I q?F.F | gEI q#d for frq sE 3rd \r{ /s dq l fis Eer fitr | lWI l-q DI t?rrt | rE ?I q-l €. | g f ,qo) \ Y | d Tt 1 E T | @ Y IE. tq T" g | \If t6c d o-{ | +)-s tq o-t | TI1; q €g g I ug e i doq | qI q6 trfl qdq 6 T{ | q* orA qdV 6 rt | TI. | d N 1 E T | qt t r) g 1 c . ?I | YfiI e( o-t | 6- tq o-{ | TIGTI /q q Y I-EI e}a ?D-{ | |
| 1 | 2 | 3 | 4 | 5 | b | 7 | 8 | I | 10 | 11 | 12 | '13 | 14 | 15 | 16 | 17 | 18 | 't9 |
| q2t { T2T |
@ ow z d {{^{{FOOTNOTE *}}}}er-{ w, ftr=rfrfuo oem {sI w\',rr. oqfq:-
"6arq z [ftw as(z)(rr)]
qfu{rq qrr efiN : or d i{Erq qR-d d-qriril or ftqfo (qfud 3rTt8fr)
| @.q. | 6wrnq d dt | \r+tq-d E{ | \]Y | dBil-{S}/qwTl-s 3TrrS | ||||||
| (wrtq ol q?5r{ | $. | drtl€ 1 | Tq | 6{r*q {q | \TgI | or{IE T | xg | |||
| 1 | 2 | 3 | 4 | 5 | 7 | 8 | I | 10 | 11 | 12 |
(q) o.rc s d teTrt qq ffifu( oQFT ruT cilgrtr, e{erld:-
'tnes 3 [ftqq as(z)@ Gitr F=qq es(z)(rr)] qfuilq qrT q?FR : o-q d risrq A ffir M( Ffuer sn-*ffi)
| @.q. | (wrfq d qlt | qra/ ffi (qr,zt ) | qkT qta{6{ qa,zfrqf-o q-a | S-dl\rq aftt | drcIr{SI/qwri orrr$ | ||||||||
| (wrqq q'T q?DR | H. | dRI G | Tfl | trf, q o ) v | q. | CITqI EI | wfll €. | orrT g | 1T. | dRI (s | {is | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | I | I | 10 | 11 | 12 | 13 | 14 |
1606 (l)
o*er6 ttqErd, ftrio zs rqqt zor q
(s) o.l-c +. d lPrn w ffifuo osIi {gr qr\''n, s?rfq :-
"oarq + [fru:t as(z)(u) ei]r mqq ss(zx9l qfuilq qtT e?Fr{ : frrtq 3TrfU-o. qt{ (\-€-id-s) gor$ qI qH-{-d-s fe-flsoaf qn fuq rrg trErq d orsq (os d r{
| q-qEFF-d for ffi 3rrfg{ | slf,rfrq d q-l | qkl ql-a{6{ uzTfrula qr//\rsf,d g Et-rI gelfuT fi-so. | fiIErq Tcs | q-6rq-it tfl | gqiFl | ||||
| .wriq d t6l-t | q. | dr{Itr I | T@ | !9. | dr{f€ T | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | I | 10 |
(9 cFrIE + d qrqq ffifud oe5 3id:TeTrfuf, fuqr qr\'fl. qeriq ,-
"oztl o*
fi&q t srw q-ilql d oxq frtq oTrRfo' qi{ (q-s-iS-s) grcr qfuil-q-w d €Erq qtrd
| q-{r{6-fl for fiIqA 3rrfqq | (Rrnq A dt | qff, qte*{6;i u-a7Mn qr,/\r{ed g gRI ywrfud fi-sf, | o-{lEt-q {@ | qdlqf, t@ | tsq?F1 | ||||
| iltrrd-q d tfir{ | TT. | dRl€ T | T@ | g. | dRfe I | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | I | I | 10 |
(q) oQl-c s d {errq qs, ffifud flsr{ {sT ql.\rqr, s{Qrfq :-
"6erq s [ft=qq as(z) (u) oi{ frqq eg(zxs)]
qfu{rq s-r sfirq : \rsf,Ss qor$ ur q-€-{-d-s 1M ol q-{rq fuT qri d orsq (oc d riErq
G-{t)
| o.q. | (wr+q d 6*i | qrdlqsrq (qr,zQ) | qla qra{6{ v-47ffio q{/gwifu-d fi-tro. €@r | ||||
| (KFTGT O q-fiIt | q. | f,RTE T | T@ | q. | dr{-e T | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
- 2 3 4 5 6 7 I I 10 ↩
1606 (2) Bffi{FTd{rsqd, frqi6 zs;rqwr zorq
(u) o*rc ss d terrq qs, ffifua ozFr {qr fl\r{r, eufq:-
"6erq 5(g [ftqq es(z) (u)] qfuilq qrT ecFT{ : q-fl-{.F-f,f Hrw qrqTEd qq-$ Tn Ma d orqq
| iF.q. | trql{Ifi-dl Er(I Ersrqa qrtrfl-q 6' qrrA d er-{o q-{-qi d (ffiraq elt | gEcd e-t | ||||||
| qwrilq o qfirt | q. | dr{f€ i | o-{IElq {fl | \r6rq-d o-{ | d-qlq o-t | Yf'rq/\{S ww *a o-t | €q.F ( o-{ | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | B | 9 |
osr{ sEr tft.q-q as(z) (o)l qfu{rq 6T eznn ' qrM E:rgr Ersrqn qq-S .r& Mn d orsq
| 6.H. | q-lrwFol grqr ElqI FDq {q sfuflqdrlrqddgTl-{fi q-{rqi S (wrnq dt | qEcd tD-{ | |||||||
| ll-EIqod f.nr ffi 3trfw | (wr{q q,I g?Dr{ | g. | dRI EI | E{ETq {iq | gsT-q-d o-{ | o-qrq rF-{ | TI-EI/lrEI sr.lq f, @-{ | BqiF { @ -{ | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
(q) o*rc o d qem q-q, ffifuo oam Ts[ qt\'.n. eTe]tf,'-
"fiarq 6 [F{q ag(zxq)] cfuilq qrT qon , frdqs fr qMq d orqq (siil-cttfuo. Q cr-qrf,Ro srtr A.rUnl
| (mthrT qd 9?Fl{ uz.r7ffigo | T]RTFAI ffi3r-Sw TwTr$s{ | qFI (fr 2q s qlq do | (Ktiq s. Efrt | ||||
| EIWIfiq qrT qfirt | €. | drtl q | IF | 6-{$q | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Tq 6. vr-qr | |||||
| eia-rgtf=.,uo7 Sr-qrf,R-fi | \-dl-qn | 6'ETq 6{ | {r-ql\{s {rcqet, qx | tsq6{ | ff3il\'ir |
| I | 10 | 11 | 12 | 13 | 14 |
1606 (3)
s(ft€rE rtqq{, frrio zs r+st zo r s
| s{ddn ftrq-d fuq 3idr{rfufi/{ruqr | |||||
| sldrffqo/ YIcqFf,R-{- | \r6rq-d 6-{ | d | {lcql\Iq sr-q$, o-r | Bq6-t | tuilqq |
| 15 | 16 | 17 | 18 | 19 | 20 |
| I |
(ii) q-sq ffi3ilr* of qKfr q,
(o) oq {iuq1 6rr A qmi,
(er) "flw 3Tr-{6 q-EEI w en{ A $" yr6-d "ffiq qS zotz-te" YI-d( eio:*qnfuo fuq qKd; (eT) "(3Ti-d zors $ qrd zorg)" yr
(e) r+rrr n q-
(iii) u-sv ffiens-o d ergtut tt,
(o) q-{r z d wrrc qq ffifufl t{r {tsr qr\rfl, qQrfq :- "EH lM o} rnr{d o-{i t qd s-n ffiq sS d frq ffi fts qa ffi wrw o1 .d t, e.ft q-oq ffisrr_r 31r y-s.q ffierx_3s 6.r rnr qFrr GrErp1o * t gs ffi fr gdd, zorz t qrd. zora d fis sff 3i-sft d qlt g.rcrq tD-{I( w( t";
1u; t-n + fr,-
(sn) "ffis qS zorz-rs" qr-d sllq ffi $ wat( "qr ffiq q{ zots-ts" vr< etr{ aio efd:TaTrfrf, fuq \f,rgi;
1606 (4) sdflsrq ttqqa, frcifi zs r{Er zo r q
(il r) @-{ €wr 4u sih +a d rgrqi "ert o.T sq'rtrT fr;qr qr sdITT" erqf w sqrq *i srfr qhfu d qrqq ffifuo qEfu eio:enfuo at qq'rfr, eifi:- "frffiq q{ zotz-ta ei}s zots-tg d tuq qft {s qx"t fi yero $q t Q-A dti at ffiC s-{i t oH oM t n\ qffiEo qk A qis srsfr as t qrqoft +s fr d ffiu-d d gq Ei .Tt uri or fuf,-fl d.n r";
(tv)
.t
(v)
(vl)
"6
e)rn t";
(vil) (er) oq fi@r6 os d ril-q-i "gsot *sqr +n 6F) fr gQro. sq t of qri qrd, 3id, 6MI Sq eTswf t sqrrf, Si sre qhfu d wqq ffifo( qfufu 3il-f,:rQrfrd of wq.ft crfi '- "fd-d'q s{ zorz-ra srt{ 2ola-1e d fuq, iffiqf, qfu d qrs q6 fuo.-fl *{r fu {6 qr d E!gu, XO qg eil-t rtge t-qrcfr d uv fr gtge or rfl-rr o) fmmo 6 q1 d+a
qfu d 3T*fr-{ g{of E-{ge zF-{ u-.u+ rqo of t"-
(en) o-q €qro oq ets os d qrri "Hr{ut +(o) (e) or s.qdq fu-qr iilr sdrr" qr<) * sqrq *i srd qEfu d qran ffifuo qfrk sif,:rarlE-f, ot qr\'rft 3rQrfq :- "ffiq sS zorz-ra Sq zors-rs A frq, {ffiqiT qfrf, d crs q6 fuf,-fl *'n fu sE sr d grge, nfr nra .ilq rcg. t-oeil d sq d flge ffi trsq a) i+ilftd of qr Sqa "Enge" qfu d ereftc *W g-cge oq u-cu-+ rrgo of t
1606 (s)
B*glrd{qcrd, ftqiq 25aqgt 2619
,l
(l) ardi 3li{ 3ioi "ffiq s{ zorz-re d ena w "ffiq s{ fusd
fuq ffi +fr B" cr< Td
"Trqi;
PI-<, slsq eil{ 3io eid:Tenfud fuq qrgi;
erqats zni t";
d.n t";
- -{{^{{FOOTNOTE 18}}}} sik zora-rg d frq, ffi-qo qfrf, A qrs q{{^{{FOOTNOTE 6}}}} fu{-fl d.n fu tr{{^{{FOOTNOTE 6}}}} qrcoft ao. t es of qfrMi d ftq qsq frqsdhilq-er (frq qflufro-{q d fd-{r) it fr$gr rrq frqn fr sqo sc t rtrrflR-d qtt erq-ds q.f r"; (m) o-t €↩
l606 (6) B#{Frdttsrrf, fraiq 25aqET 2s19
"ft-tr s{ 2017-18 sfl-{ fuf, s{ zora-rs d ftq {ffiqo qEf, d qrq lrRUfr ao t srqfr es fr qfuMi d fuq ysq ffi3ilq-sfr t fr-Sqm H$q fr (qfi.q. d q+ITuFI A fu{r) srq6'cr: awraRo dt sTqats znsi .nr ffio-fl *.n r";
(u) q-iT z i, --
"
'__
"fuf, sS 2018-1e d frq, ,r'I v Tffi fum s'{ S ftq fuq {q ffi ot frRrMt, PE. 9 .erfa. zors * ffi+t, zorg d tu.,r.y ffis{R arc fr \4(tr at ,T{ t, t ft-f,fi{ qcr t t"; (g) E-rqnt E (sf €lT iL- (i) rq fio ro Sr mq *io rr d Hrqi,-
(r) 'url {@," erdi d Td, "frG q{ zorz-re d fuq" ct-< 3il-{ sto 3if,:Tar1fucT ftq wfi ; (z) "gc d-fi sn rr{i d fuq roq ffieTr-sq et qr{{^{{FOOTNOTE *}}}}oft +(9 or sqqh fu-qr qr lrdrtt" yrdi d *QTFI q{ frqfufod qr< rd qK'i, elefq '-- "fuf, s{ 2o1e-'1e d frI etr{tr oi e-oe o-si or qrrq T-q. fu{-6r $ fr-( qS fr orq Borrr rrqT w fu-g fufr sri-d. zorg fr fu.iq{. zors d qm d ftq qrfo o1 ,r$ ffi fr vo-c frqr rqr er, of T6i dsqr of qr\',fr I e-srr ffierx es qfi wrsot +s oi E=T dh] o.] q-G d fuq sq-q}.r fu-qr qr lg-d.n | fum s{ 2017-18 3ilq ffm sS zors-rs d fuq ffiqd qRf, d rrrcr q-6 qr{{^{{FOOTNOTE *}}}}uft c {{^{{FOOTNOTE *}}}}rd or fu6-cq *.n t";
(i) "3rTfA-S d 6frt" yr<) d rqFT q{ "ffiq qS zorz-re d frq srr*ffir d ailt" cr< TS qrgi; (z) "ffio q{ zoro*rg d fdq qrffi6 ffi" crd oiti eiol d wqn ffifu( eio:teflfrf, fu-fl qr\''[, qqfq ,- "ffiq s{ zors{{^{{FOOTNOTE *}}}}rs A frq Td fr-(r sS i qrw srd sr €-snI at srrf8€ d fi fug ffi fr\,- sIr$A-6 6.r sTfd, zote t Rrci"R, zots qrs d fuq wr{d qft T{ fufluft fr an+ fuqr rrqr t. of s-di Efrsqr @t q\'rft r q-Fq "M3r-{ aq of qrsfr a(o) o-r gq afiii of .r-{i d fuq sqzfu fo-qr qr sdqT I s-flfr, at$ 3riiffi, ffi qm 16 qfi gtrErnr (rz) d qgi q-{go d ergvx fum sS 2018-1e d sere frqr rmr edr frrg fus-6T ft-tr s{ 2o1s-2o fr gc, E[qr fu-qr .rqr en, T{: Erqr fuq {q te sri*ffi d dt Pffi s$ 2o1s-2o *1 qffio ffi tt u-qf, fus "nqi t fum s{ 2o1r-18 sil-i futr q$ zoro-rs d fuq qfrtfu qfu
l606 (7)
Bd€rr€ttqq{, frqis zs;r.[ER 2or9
(Q n-{T e fr, qn"ft n, qof Kr}T i,--
(e{) ,F-q €. rso, rq €. 15e, m-q €. rs.t eil{ r-q q. rss d qmi "g-s-d 3trdrfo .)q-ffi qk
"A-mq (iv) t{{^{{FOOTNOTE *}}}}t 6 t, $* krlq q, -
- olg-{{^{{FOOTNOTE 1}}}}e d frq, ffiqtr qfu A rINr {{{^{{FOOTNOTE 6}}}} ft-f,-fl e}.lr fu sE {*I qxot o} c vm M d, rsq ffi ffiqn-o.r d, ergtetf +i, ts z t, O "ffiq s{ zorz-ra" erqt oi-i eio) S enc qr "q-q. ffiq s{" yrql o} ssr uryrtr; (ii) "g.dr{, zorz d qrd, zore d fiq +t sr-qE d ft\ dt" emil, yrqi si-{ eiol d Xd sS zorz-re d fdq" qr{{^{{FOOTNOTE 6}}}}Et, 3rsfli sil-i eiol of eio:enfro fu-qrtdIg{r; (ii, q-ir + d, qrs,ft d $ft rf,Iq t, - (o) ma €Eqro ss ds ,Frr {iwf-o sq d qrqi, "*i dfuo fu-qr qr\'.tr" yrqt silr oMf t sqrq *i srfr cFqfu A qsqrd ffifuf, cEfr 3if,:rQrfrf, qfi qrt'fr, sT?rfq "ffiq s{ zorz-rs dq zora-rs d ftq, ffiqd qk d qrcr q{{^{{FOOTNOTE 6}}}} ft-fi-fl *'n fu oe {q. qRBfr o} c ,{t I ?TR ftnfr EqTffi or ffid fo'qr qmr ort|&rd +dr t d sS qrqoft s"r ii ffid fu-qr sr s$m t"; (u) m-r €qio ss d qrri, "qei qfufttr frlur qrfl oTtkf, TS t" vrd t wfl-q di srfr qhfu d qcqq ffifu( qfufr 3id:rQrfua of qrt'{ft, gTvfq,- "frffiq s{ 2017-18 Ss zors-re d frq, {ffiq( qfu d rrrcr q{{^{{FOOTNOTE 6}}}} f{f,-fl 6}.[ fu ca gs qrqoft ol c qt, op ftr€t qqrM or RqlC fu-qr qnr 3Itk( E\il * d sd qrcfi s"r ii Md fu-qr qr sr}rn t"; (rr) mn €qro ss Ss mq {iqr6 ss d qrqi, "q-{{^{{FOOTNOTE 5}}}}i q}Ro ft;fl qr\'.[,/ot qK,ft "s-d t lnflw e}i srfr qfrfu d qvqq ffifuf, qEfu 3td:rerfufl ot qr\'rft, 3lariq "ffffiq q{ zorz-ra elk zora-rs d ftq. iffiW qk d qrs q{{^{{FOOTNOTE 6}}}} ft-dn-fl d'n fo'qs gs qrsoft o1 c ,{i I qR fu€ rgqlffif or ffid fu-qr qrqr sTEltra EY-dI t d sd qrsot sor it ffid fu-qr qr sdqT t". (u) aa-t €tqizn su d qmi, "osi dfr-o fu-fl qr('rr "prd t sqrq *i ura qEE d qrard ffifu( qE& eif,:Tenfuf, of qK'rft, qertf,,- "ffiq s{ zorz-ra d fuq. rfu,*{o qfrf, A qrs q{{^{{FOOTNOTE 6}}}} fdo.-fl fin fu s-6 gs qm'ft of c ,Tt r qR Ar€I or ffid fu-ff qrfl 3rtkd +dr t d ts-S qrsoft s"r it ffid fu-qr w sd'n r"; (s) mq €tui6 s*r, s-q €qro 59, Fq €uqb' sq, rrr sqr6 sz., frq scqio 5d, m-q riwio ss elrq m-rr riwio sa d srqi, "qEi dfr-d fuqr qr\r{r "vrd * sqrw e}-i qrfr shfu d qrzn ffifu( qfrfu 3io:{arlfua of qn',ft, eTsTia:- "ffiq s{ 2017-18 srt{ zors-rg d fuq, {ffi{iT qk d snr q{{^{{FOOTNOTE 6}}}} fff,-fl d'rr fu cg gs qKfr o) c qt, oq fu,€ sqrqMt or ffid frrfl qrcr 3Ttkf, E)-dT t d sS rrnoft s"r fr RfrC fuqr qr qd.n r"; ↩
1606 (8) Bn*rrrrd{IHq:I, frqi* 2s;rcfwt 2ot9
I
frrgi {iqfiqt or €aron-q fu-qr t :
(q-or)
1.
2.
3.
a (o) t,zsq ffifu( iei"iiZfrqFrqtToMiTer*iworait qR ot{ d d ffid o-Efr d :-
Bdsrqrtqrrd, frqis zsirqqr zorq 1606 (e) **(lffiHtn d rwlerq Ss TdqZfif,)
TZTFI
ewnrfr znr qFr s(Rtdl q. ............................
1"
2.
- Tfi{ q{rg w ft-qqtZiilrfr of .r$ GrfuW-rrcn aqTrr qw 3rEkf, Asr EHf, sTffii oik (wrNi 6) rsr *t lefl-{ qqrq w ftqriiZqrfr +1 T$ GrBq-q-rrcn gsm qert eTtlFd Aqr qHI, 3Tffii oi-r (trrffii o} 'r€t sqr t r 3 d*q,/qrw o1 qtel oili tsr os 3Ttsftqq at qm es(s) d ereft+ nqo fuv qfi d ftq 3Tikd (trrnq efk dffiqZvrrq qra sltr frqr o-s efifi'{qq of qm M(2) d erefi-t r*gn fuq qd d frq {{^{{FOOTNOTE 3}}}}ltfFf, qqrtr-E ogFr quq t "fiq-sEew sq d qrzr r{o.c B r ↩
- QFr q-Eq Q ffisTR sq d qpT €affi B I s. tfi,zaqrfi srq ii eil--s +ftZgqrfi qqTmq qrq-orft it off{ g{{^{{FOOTNOTE *}}}}ZE-q f< w w+cr-iril d ergsn ffifu( qfl"iiZ{{^{{FOOTNOTE 3}}}}i-fdrcit qR ot-{ d, d sTqEfi-{ Bzm crsrT r{. frq€-&il{ g.r d fr T{ ER'rfrqi q-cs dse-St' drfts wr q-q il vc qrq-f,i fr qflqfl-o-{ur qai sqnrn oerc Ssu ffieTn s.r) ss qfu t ftq qfu HM ilqR fu-qr qror t, ftrsi r{sfte{r ol *isrd{ fu-qr t : t,zoq Rfd o-{fr t 6 qqd (ffiqd\'{ d lrrq frEIifufi cnr qFr gi-{ q-dr) et tgr etrdi 3il{ ffiq o.an} of r{qfrflr sTBfuqq d sqqdt d ar$3-{q d s{*q-or €. ................ errqq o-d sr-d +$d (sfuft d qrq .{{^{{FOOTNOTE 4}}}}ctffi{{^{{FOOTNOTE 6}}}} or Wr cH *r q-cr )afrr a1 T$ ,fi 3fli t,zw ffifuT d| go cfr d qreT ....... drftrs o) B-i-+t .{qfrflr ftfi-C of q{{^{{FOOTNOTE 6}}}} qfr gq-d HRT $6.q 6-{d t r (o) oi go+ v-a (9 t {{^{{FOOTNOTE 3}}}}Tn'T *i srd sili ... o1 qqrw di srfr {{^{{FOOTNOTE 3}}}}r-qfu d frq 'drT 3il{ 6rfr a-sr 3i-i sTrq 3lt{ qq tqr, (T) ...............€ {{^{{FOOTNOTE 3}}}}rrw *i sr$ *i qi wqrq *i sr$ oT-qB d frq r.rE c-il-6 oem S{ (u) sEq sTfuftqq RRr 'dnt afl-{ 6rR fqr/erq *r qq tsr oert gil{ q-d d qr.r d sc d ut vs$ lg-drr q)fuf, fuq .rq qwrio r z.t/aq q-e ffid o-{i t I stm ftqqn qk - ↩
1606 (10) udsrq rmq-d, ktim zs rqqt zor p
{{^{{FOOTNOTE *}}}}r'1viufremF'd swra-s eilc TflZfia)
TAIFT
rwrerft iDT qrq
s{Erar i{. ..............
offi-q .....................
wr rfl-q
EdE r-r d rwqra d qrq fr oeTr orreyrrJ-flR,
3IeEI;rrn. ffiO re qqtrf{ 2019
arqro gw'-10-4s/201s/sw/vlz;(1oe).- qrEo A rfFdqm d 3ryd-( gas d d ea-gvtw +f, gs fulilrr e1 oTBqq-{ mqio gF-1 o-4s / 2o1s /qro /cta (roe), k{ifi 1s-11-201s or siffi 3r-JsK \l--qqrd d qrBori t \'fl{fl-{r qerrRrf, fo-qr qror t t
EdE rtr d vr-qqps d cH * aen srriprrgsrq,
t-qr srfl-sri-{ o-'rrd. qnrs.
Atal Nagar, the 19th November 2019
NOTIFICATION
No. 56/2019 - State Tax
No. F-1045/2019/CTA/(108).- 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:-
1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Seventh Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall deemed to have come into force on the l4th November, 20I9 of this office.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),-
(i) in FORM GST RFD-01, in Annexure l,
(a) for Statement lA, the following Statement shall be substituted, namely:-
- +ft/rfl-fr rrq it {{^{{FOOTNOTE 3}}}}rti tfr/{{^{{FOOTNOTE 6}}}}qr{{^{{FOOTNOTE 0}}}} lg-qT-mq qn-orfr q sf{ f$Zat f< w w{{^{{FOOTNOTE *}}}}d{uil d crSwn ffifud qfl"itZ{{^{{FOOTNOTE 3}}}}il-ff,r{{^{{FOOTNOTE 3}}}}it qR ot{ d, A 3rqfiE B?ril qrsq €. frrlrr&ern sq d fr rr$ frRrM ffiq eil{sfrt, rtcr smrflr}s offi. qFds. ↩
1606 (il)
Bffi{Frd{r.,m.{, frqiq zs irErER 2or9
"STATEMENT lA [rule 89(2Xh)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section s4(3)I
| S l . N o | Tax paid on Details of documents of inward inward supplies received of inputs supplies received | Details of documents of outward supplies issued | Tax paid on outward supplies | |||||||||||||||
| T vp e o f In w a r dS up pl v | GS TIN of Sup plier /Self GS TIN | Ty pe of Do cu me nt | N o ./ B/ E | P o r t C o d e | D a t e | Ta xa ble V a l ue | Int egr ate dTa x | C e n tr al T a x | Sta te/ UT Ta x | Ty pe of Ou tw ard Su ppl v | Ty pe of Do cu me nt | N o | Da t e | Ta xa ble V a l ue | Int egr ate d Tax | C e n tr al T a x | Sta tel UT Ta x | |
| 2 | J | 4 | 5 | 6 | 7 | 8 | 9 | l0 | ll | 12 | l3 | 1 4 | I 5 | t6 | l7 | l8 | t9 | |
| B2 B/ 82 C |
(b) for Statement 2, the following Statement shall be substituted, namely:-
*STATEMENT 2 [rule 89(2)(c)]
Refund Type: Export of services with payment of tax (accumulated ITC)
| Sr. No. | Document Details | Integrated Tax | Cess | BRC/ FIRC | ||||||
| Type of Document | No. | Date | Value | Taxable value | No. | Date | Value | |||
| 2 | J | 4 | 5 | 7 | 8 | 9 | l0 | ll | t2 | |
(c) for Statement 3, the following Statement shall be substituted, namely:-
"STATEMENT 3 [rule 89(2Xb) and rule 89(2Xc)]
Refund Type: Export without payment of tax (accumulated ITC)
| Sr. N o. | Document Details | Goods Servic es (G/S) | Shipping bill/ Bill of export | EGM Details | BRC/ FIRC | ||||||||
| Type of Docume nt | No | Dat e | Valu e | Por t cod e | No | Dat e | Re1 No | Dat e | No | Dat e | Valu e | ||
| I | 2 | J | 4 | 5 | 6 | 7 | 8 | 9 | l0 | ll | t2 | l3 | l4 |
(d) for Statement 4, the following Statement shall be substituted, namely:-
1606 (12) ude1r6 {Is{d, ftRi* zs qqEr zor s
"STATEMENT 4 [rule 89(2Xd) and rule 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
| GSTIN of recipient | Document Details | Shipping bill, Bill of exporV Endorsed invoice by SEZ | Taxable Value | Integrated Tax | Cess I | ||||
| Type of Document | No. | Date | Value | No. | Date | ||||
| I | 2 | J | 4 | 5 | 6 | 7 | 8 | 9 | r0 |
(e) after Statement 4, the following Statement shall be inserted, namely:-
..STATEMENT 4A.
Refund by SEZ on account of supplies received from DTA - With payment of tax
| GSTIN of Supplie r | Document Details | Shipping bill/ Bill of export/ Endorsed invoice by SEZ | Taxabl e Value | Integrate d Tax | Cess | ||||
| Type of Document | No. | Date | Valu e | No. | Date | ||||
| I | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | l0 |
(f) for Statement 5, the following Statement shall be substituted, namely:-
"STATEMENT 5 [rule 89(2Xd) and rule 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of
tax)
| Sr. No. | Document Details | Goods/ Services (G/S) | Shipping bilY Bill of export/ Endorsed invoice no. | ||||
| Type of Document | No. | Date | Value | No. | Date | ||
| 2 | J | 4 | 5 | 6 | 7 | 8 | |
(g) for Statement 58, the following Statement shall be substituted, namely:-
1606 (13)
Erdslc {Hqa, frri* zs q-{wr zor q
"STATEMENT 58 [rule 89(2Xg)]
Refund Type: On account of deemed exports claimed by supplier
| sl. No. | Document details of inward supplies in case refund is claimed by Supplier | Tax paid | ||||||
| Type of Document | No. | Date | Taxable Value | lntegrated Tax | Central Tax | State/Union Territory Tax | Cess | |
| I | 2 | J | 4 | 5 | 6 | 7 | 8 | 9 |
STATEMENT 58 [rule 89(2Xg)]
Refund Type: On account of deemed exports claimed by recipient
| sl. No | Document details of inward supplies in case refund is claimed by recipient | Tax paid | |||||||
| GSTIN ofSuppli er | Type of Docume nt | No | Dat e | Taxabl e Value | Integrat ed Tax | Centr al Tax | Statefuni on Territory Tax | Ces s | |
| I | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | l0 |
(h) for Statement 6, the following Statement shall be substituted, namely:-
-"STLTEMENT 6 [rule 89(2Xi)]
Refund Type: On account of change in POS iinter-state to intra-state and vice versa)
| Document Type 82ClRegistered | Recipeint GSTINruIN | Name (in case of B2C) | Document Details | ||||
| Type of Document | No. | Date | Value | Taxable Value | |||
| I | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Details ofdocuments covering transaction considered as intra-State / inter-State transaction earlier | |||||
| Inter/Intra | Integrated Tax | Central tax | StateAJT Tax | Cess | PoS |
| 9 | l0 | ll | l2 | l3 | t4 |
| Transaction which were held inter State / intra-State supply subsequently | |||||
| Inter/lntra | Integrated Tax | Central tax | StateAJT Tax | Cess | PoS |
| l5 | t6 | t7 | 18 | l9 | 20 |
1606 (r4) Bd€rrG ustrd, ftRi+ zs rqqr zor q
(ii) in FORM GSTR-9, in the Table,-
(a) against serial number 8C, in column 2,-
(A.) before the letters and words "ITC on inward supplies", the word, Ietters and figures "For FY 2017-18" shall be inserted;
(B.) after the entry ending with the words and figures, "April 2018 to March 2079", the following entry shall be inserted, namely :-
"For FY 2078-19,ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2018-19 but availed during April2019 to September 2019" ;
(b) in Pt. V,-
(A.) before the words "Particulars of the transactions", the word, letters and figures, "For FY 2017-18" shall be inserted;
(8.) after the heading ending with the words and figures "April 2018 till March 2019", the following entry shall be inserted, namely :-
"For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in retums between April 2019 till September 2079";
(iii) in FORM GSTR-9, in the instructions,
(a) for paragraph 2, the following paragraph shall be substituted, namely: -
"2. It is mandatory to file all FORM GSTR-I and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return and for FY 2017-18, the details for the period between JuJy 2017 to March 201 8 are to be provided in this return.";
(b) in paragraph 4, -
(A.) before the words, "It may be noted", the word, letters and figures "For FY 2017-18," shall be inserted;
(B.) after the words, letters and figures, "that additional liability for the FY 201 7- 1 8", the letters and figures "or FY 2018-19" shall be inserted;
(c.) after the words, "taxpayers cannot claim input tax credif', the words, letters and figures "unclaimed during FY 2017-18", shall be omitted;
(D.) in the Table, in second column ,-
(r) against serial number 4I, after the entry ending with the words " filling up these details.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 48 to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table.";
(II) against serial number 4J, after the entry ending with the words " filling up these details.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difliculty in reporting such details separately in this Table.";
(III) against serial number 4K & 4L, after the entry ending with the words " filling up these details.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 48 to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table.";
(IV) against serial number 5D,5E and 5F, after the entry ending with the words, figures and brackets "under Non-GST supply (5F).", the following entry shall be inserted, namely:-
1606 (ls)
Bffi{rra ttsrtla, frqis zs ;rqqt zo t q
"For FY 2017-18 and 2018-19, the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the "exempted" row only.";
(V) against serial number 5H, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5,{ to Table 5F net of credit notes in case there is any difficulty in reporting such details separately in this Table.";
(VI) against serial number 5I, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of debit notes in case there is any difficulty in reporting such details separately in (VII) against serial number 5J & 5K, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this Table.";
(c) in paragraph 5, in the Table, in second column ,-
(A.) against serial number 68, after the entry ending with the words, figure, brackets and letter "under 6(H) below.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only.";
(8.) against serial number 6C and serial number 6D, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only.
For FY 2017-18 and 2018-19, the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details ofTable 6C and 6D in Table 6D only.";
(C.) against serial number 6E, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the "inputs" row only.";
(D.) against serial number 7 A, 78, 7C,'1D, 7F,, 7F, 7G and 7H, after the entry ending with the words, figures and letters "in 7E of FORM GSTR-9.", the following entry shall be inserted, namely:-
"For FY 2017 -18 and 20 I 8- 1 9, the registered person shall have an option to either fill his information on reversals separately in Table 7 A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-I credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported.";
(E.) against serial number 8A,-
(I) for the letters and figures, "FY 2017-18", the words "the financial year for which the return is being for" shall be substituted;
(II) before the words, "It may be noted", the word, letters and figures, "For FY 2017- 18," shall be inserted;
(III) after the entry ending with the words "auto-populated in this table.", the following entry shall be inserted, namely:-
1606 (r6) Bffi€rrdtrs[d, frai* zsrqraR zotg
"For FY 2018-19, It may be noted that the FORM GSTR-2A generated as on the lst November,2019 shall be auto-populated in this table. For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certifi cation).";
(F.) against serial number 88, after the entry ending with the words "be auto-populated here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)." ;
(G.) against serial number 8C,-
([) before the words, "Aggregate value of', the word, letters and figures, "For FY 2077-78," shall be inserted;
I (lI) after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:-
"For FY 201 8- I 9, Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here.";
(III) after the entry ending with the words "for filling up these details.", the following entry shall be inserted, namely:-
"For FY 2017 -18 and 20 I 8- I 9, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).";
(H.) against serial number 8D, after the entry ending with the words "shall be negative.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)." ;
(d) in paragraph 7,-
(A.) before the words and letter "Pafi V consists'', the word, letters and figures "For FY 2017-18," shall be inserted;
(B.) after the entry ending with the words and figures "April 2018 to March 2019", the following entry shall be inserted, namely :-
"For FY 2018-19, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2019 to September 2019;';
(C.) in the Table, in second column ,- (I) against serial number 10 & I l,
(1.) before the words, "Details of additions", the word, letters and figures, "For
FY 2017-l8," shall be inserted;
(2.) after the entry ending with the words "shall be declared here.", the
following entry shall be inserted, namely:-
"For FY 2018-19, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 98 and Table 9C of FORM GSTR-1 of April 2019 to September 2019 shall be declared here.";
r606 (r7)
sfrqrrd {wrd, frcis zs rrqwt zot s
(II) against serial number 12,
(1.) before the words, "Aggregate value of', the word, letters and figures, "For
FY 20 1 7- I 8," shall be inserted;
(2.) aft.er the entry ending with the words "filling up these details.", the
following entry shall be inserted, namely:-
"For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.";
(III) against serial number 13, -
(1.) before the words, "Details of ITC for", the word, letters and figures,"'For
FY 201 7- I 8," shall be inserted;
(2.) after the entry ending with the words, letters and figures "annual retum for
FY 201 8- I 9"", the following entry shall be inserted, namely:-
"For FY 2018-19, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2018-19 as per second proviso to sub- section (2) of section 16 but was reclaimed lrl.FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.";
(e) in paragraph 8, in the Table, in second column ,-
(A.) against serial number 15A, 15B, l5C and l5D, after the words and letters "details of non-GST refund claims.", the words and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted;
(B.) against serial number l5E, l5F and l5G, after the words "shall be declared here.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted;
(C.) against serial number 16,4, after the words "filling up these details.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted;
(D.) against serial number 168 and serial number l6C, after the words "shall be declared here.", the words, letters and figures "For FY 2017- 18 and 2018-19, the registered person shall have an option to not fill this table." shall be inserted;
(E.) against serial number 17 & 18, after the words "value of inward supplies.", the words, letters and figures "For FY 2017 -18 and 201 8- I 9, the registered person shall have an option to not fiIl this table." shall be inserted;
a
In the said rules, in FORM GST GSTR-9C, in the instructions, in paragraph 2,
(i) for the letters and figures, "FY 2017-18", the words "current financial year" shall be substituted;
(i i) before the words, "The details for the", the word, letters and figures "For FY 2017-18," shall be inserted;
(iii) in Paragraph 4, in the Table, in second column,-
(a) against serial number 58 and serial number 5C, after the entry ending with the words and brackets "shall be declared here.", the following entry shall be inserted. namely:-
r606 (18) Br#g:mttsilrd, frri+ zs iErcn 2ot9
"For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reporled in Table 5O.";
(b) against serial number 5D, after the entry ending with the words "not required to be included here.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.";
(c) against serial number 5E and serial number 5F, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.";
I (d) against serial number 5G, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:-
"For FY 2017-18, the registered person shall have an option to not fill this table. Ifthere are any adjustments required to be reported then the same may be reported in Table 50.";
(e) against serial number 5H, serial number 51, serial number 5J, serial number 5K, serial number 5L, serial number 5M and serial number 5N, after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.";
(iv) in paragraph 6, in second column ,-
(A.) against serial number l2B, after the entry ending with the words and figures "availed during Financial Year 20 I 7- l 8.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.";
(B.) against serial number l2C, after the entry ending with the words " shall be declared here.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.";
(C.) against serial number 14, after the entry ending with the words "are to be declared here.", the following entry shall be inserted, namely:-
"For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.";
(v) for Part B, the following shall be substituted, namely:-
. friio zs ?ErER 2ol9 r606 (19)
..PART - B- CERTIFICATION L C ertification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
x l/we have examined the-
(a) balance sheet as on ...... ...
(b) the {{^{{FOOTNOTE *}}}}profit and loss account/income and expenditure account for the period beginning from ..............to ending on ......., and
(c) the cash flowstatement (ifavailable) fortheperiodbeginningfrom to ending oD........., herewith, of M/s ... (Name),
-attached (Address),.... .(GSTIN).
2. Based on our audit l/we report that the said registered person-
,:
*has maintained the books of accounts, records and documents as required by the IGST/CGST/SGST Act,2017 and the rules/notifications made/issued there under
*has not maintained the following accounts/records/documents as required by the IGST/CGST/SGST Act,2017 and the rules/notifications made/issued there under:
l.
2.
3.
3. (a) {{^{{FOOTNOTE *}}}}I/we report the following observations/ comments / discrepancies / inconsistencies; if anyi
3. (b) {{^{{FOOTNOTE *}}}}I/we further report that, - (A) {{^{{FOOTNOTE *}}}}I/we have obtained all the information and explanations which, to the best of {{^{{FOOTNOTE *}}}}mylour knowledge and belief, were necessary for the purpose of the audiV information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
(B) In {{^{{FOOTNOTE *}}}}my/our opinion, proper books of account {{^{{FOOTNOTE *}}}}have/lrave not been kept by the registered person so far as appears from*my/ our examination of the books.
(C) I/we certify that the balance sheet, the {{^{{FOOTNOTE *}}}}profit and loss/income and expenditure account and the cash flow Statement (if available) are *in agreemenVnot in agreement with the books of account maintained at the Principal place of business at ........................and **
..... ...additional place of business within the State.
4. The documents required to be furnished under section 35 (5) of the CGST Act / SGST Act and Reconciliation Statement required to be fumished under section 44(2) of the CGST Act / SGST Act is annexed herewith in Form No. GSTR-9C.
5. In {{^{{FOOTNOTE *}}}}my/our opinion and to the best of {{^{{FOOTNOTE *}}}}my/our information and according to explanations given to {{^{{FOOTNOTE *}}}}me/us, the particulars given in the said Form No.GSTR-9C are true and fair subject to following observations/qualifi chtions, if any:
(a)
(b)
(c)
**(Signature and stamp/Seal of the Auditor)
1606 (20) Bdqrrd rmq{, frri+ zs ;rqrqt zor q
Place: ...............
Name ofthe signatory
Membership No......
Date: ...............
Full address
II. C enification in cases where the reconciliation statement (FORM GSTR-9C) is drav*,lru p by a person other than the person who had conducted the audit ofthe accounts:
*I/we report that the audit of the books of accounts and the financial statements of M/s............ (Name and address of the assessee with GSTIN) was conducted (full name and address of auditor along by M/s. with status), bearing membership number in pursuance of the provisions of the Act, and {{^{{FOOTNOTE *}}}}I/we annex hereto a copy oftheir audit report dated.......... along with a copy ofeach ofr- (a) balance sheet as on .........
(b) the {{^{{FOOTNOTE *}}}}profit and loss account/income and expenditure account for the period beginning from ..............toending on.............
(c) the cash flow statement (if available) forthe period beginning from to ending otr........., and
(d) documents declared by the said Act to be part of, or annexed to, the {{^{{FOOTNOTE *}}}}profit and loss accounVincome and expenditure account and balance sheet.
2. [/we report that the said registered person-
*has maintained the books of accounts, records and documents as required by the IGST/CGST/SGST Act,20l7 and the rules/notifications made/issued there under
*has not maintained the following accounts/records/documents as required by the IGST/CGST/SsssGST Act,2017 and the rules/notifications made/issued there under: l.
2.
J.
3. the documents required to be furnished under section 35 (5) of the CGST Act I SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act / SGST Act is annexed herewith in Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to {{^{{FOOTNOTE *}}}}me/us, the particulars given in the said Form No.9C are true and fair subject to the following observations/qualifications, if any:
**(Signature and stamp/Seal of the Auditor)
Place: ...............
Name of the signatory
Membership No..................
Date:...
Full address
By order and in the name of the Govemor of Chhattisgarh,
REENA BABASAHEB KANGALE,Secretary.
sffiglrd qlqrd, ftci$ zs ;cren 20 I e 1606 (21)
31-CeI TrI{, ftq-6 re qqtrR 2ols
sIrEEI
g. a/zots-q*rq o-t
enicr, zors t t
W*6-sq er<:enfuO fr-qr qK'.Ir. qadq;
'ee.o-sq,-w erm d rqlq-q d fuq qo elqw fu qrfr B fu r gelr$, zorz Q ar qrd, zoro qfr effiB d ftq q-ffi{ ffi sr fr{iq{. zorg ol qr vsd u-rd u'qo d w qrdrft dk r erfa, zora t srTrd, zots at 3r-{fu d ft! qlffio. ft-q{on sr qrd, zozo o} qr ssd u-rd u-qo of qr s&ft t" 3. ?16 $yiu{ 14 qcie{, zorg d ${rqpfl-f, qmr wg.tr I
s-d-€-q_d d sr-qqra d crq S opn 3rra€[-jen,
t1-+r smnrrB-{ o'.nd. qfus
3rcq;il-r, ftqio rs !tl-*l-{ 26'19
etqio gs-10-4s/2o1s/qw7iq(to.e).-,Tt-{d d €Eqrq d sr5-dE s+s d d ergew fr gs frqrq of 3Tfu{qqT mqi6 gm-ro-4s/2ois/qq/ctq (rog), ft-qto fi-11-201s o-r eiffi oi-js-R yF:uqqr-d di qlfuori t qc-€Rr roftrf, fu-qr qrf,r t r
E-drflqE d smqra d crq t oqr ortyrr{srs,
- rf,:, {{^{{FOOTNOTE 3}}}}rq {rel g{m'R, E-dgq-6 qrq et{ Q-qI oc aTEfr?Iq zotz 6 qNI 172 Eru q-(d {Ihfldi or q-{{^{{FOOTNOTE *}}}}{ ord gv qREK of Rrw.rfuf qq, oftqrtqf of qt o.-{i d faq ft,=rfrfud 3nt{r o.rft A. qqfq,-- 1. r{{^{{FOOTNOTE 4}}}}fl$um q-q - gw eriv or €f$q q-q EdBrtr qra *s fiqr o-q (offiqi of 6 o-rcr, {{^{{FOOTNOTE 3}}}}il-d-d) 2. Ede-qtr qrd 3lt{ d-qr o-t orEftqq zorz of Errgr 44 d tq$+_qq d enq w, ffifuo rtlr sgrsrB-q o'.nd. qfuq ↩
1606 (22)
, ftqim zs rqwr zorq
Atal Nagar, the l9th November 2019
ORDER
No. 8/2019 - State Tax
No. F-10- 45/2019/CTN(109).- WHEREAS, sub-section (l) of section 44 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 5l or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year;
And Whereas, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) ofsection 44 ofthe said Act, certain technical problems are being faced by the taxpayers as a result whereof; the said annual return for the period from the lst July, 2017 to the 3lst IVfarch, 2018 and for the period from, lst April, 2018 to the 3lst March, 2019 could not be furnished by the regi'itered persons, as referredto in the said sub-section (l) and because ofthat, certain difficulties have arisen in giving eflect to the provisions ofthe said section.
Now, Therefore, in exercise of the powers conferred by section 172 of the Chhattisgarh Goods and Services Tax Act, 2017,the State Govemment, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-
1. Short title.-This Order may be called the Chhattisgarh Goods and Services Tax (Eighth Removal of Diffi culties) Order, 20 I 9.
2. For the Explanation in section 44 of the Chhattisgarh Goods and Services Tax Act, 2017, the following Explanation shall be substituted, namely:-
"Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the lst July,2017 to the 3lst March,2018 shall be furnished on or before the 3lst December, 2019 and the annual return for the period from the I st April, 201 8 to the 3 1 st March, 2019 shall be furnished on or before the 3lst March,2020.".
3. This amendment shall deemed to have come into force with effect from l4th November,2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE,Secretary.
{ara-+, grot aw esq Hrfl m, Edqrrq aru uvfr 'q
Upnaq, wgt t gBr au r*rfua - z o r s.