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

click here for IIIF manifest

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Atal Nagar, the 27th December 20 19

NOTIFICATION

No.68/2019- State Tax

No. F-¹⁰-⁴⁹/²⁰l⁹lCT/Y(¹¹⁷)-- In exercise of the powers conferred by section 164 of the Chhattisgarh'Goods and Services Tax Act, 2017 (7 of 2017), the State'Govemment hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:- l. These rules may be called the Chhattisgarh Goods and Services Tax (Eighth Amendment) Rules, 2019.

2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:-

"(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-O1 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.

(5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice.

(⁶) The provisions of sub-rules (l) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).".

3. This notification shall deemed to have come into force with effect from the I 3th December, 20 I 9.

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

REENA BABASAHEB KANGALE, Secretary.

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Atal Nagar, the 27th December 2019

NOTIFICATION

No. 6912019- State Tax

No. F-1049l20l9lcTlY(ll8).- In exercise of the powers conferred by Section 146 of the Chhattisgarh Goods and Services Tax Act, ²Al⁷ 0 of ²⁰¹⁷) read with sub-rule(⁴) of rule ⁴⁸ of the Chhattisgarh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby, notifies the following as the Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice in terms of sub-rule(4) of rule 48 of the aforesaid rules, namely:-

(D www.einvoicel.gst.gov.in; (ii) www.einvoice2.gst.gov.in; (iii) www.einvoice3.gst.gov.in; (iv) www.einvoice4.gst.gov.in; (v) www.einvoice5.gst.gov.in; (vi) www.einvoice6.gst.gov.in; (vii) www.einvoice7.gst.gov.in; (viii) www.einvoice8.gst.gov.in; (ix) www.einvoice9.gst.gov.in; (x) www.einvoicel0.gst.gov.in.

Explanation.-For the purposes of this notification, the above mentioned websites mean the websites managed by the Goods and Services Tax Network, a company incorporated under the provisions of Section 8 of the Companies Act,2013 (18 of 2013).

2. This notification shall come into force with effect from the lst day of January,2020.

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

REENA BABASAHEB KANGALE, SecTetary.

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Atal Nagar, the2Tth December 2019

NOTIFICATION

No.7012019- State Tax

No. F-I0- 49/2019/CTN(l l9).- In exercise of the powers conferred by sub-rule (4) to rule 48 of the Chhattisgarh Coods and Services Tax Rules,2017,the Government, on the recommendations of the Council, hereby notifies registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person.

3. This notification shall come into force from the lst day of April, 2020.

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

REENA BABASAHEB KANGALE, Secretary.

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Atal Nagar, the 27th December 20 l9

NOTIFICATION

No.7ll2019- State Tax

'No. F-I0-4912019/CTIY(120).- In exercise of the powers conferred by rule 5 of the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules,2019, made vide notification, in the Chhattisgarh Commercial Tax Department, Notification No. 3l/2019-State Tax, No. F-10-2412019/CTA/(55), dated the 28th June,2019, published in the Gazette (Extraordinary) of Chhattisgarh, No.245, dated the lst July,2Al9, the Government, on the recommendations of the Council, hereby appoints the lst day of Aprll,2020, as the date from which the provisions of the said rule, shall come into force.

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

REENA BABASAHEB KANGALE, Secretary.

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Atal Nagar, the 27th December 2019

NOTIFICATION

No.72/2019- State Tax

No. F-lO- 4gl20lglcTN(l2l).- In exercise of the powers conferred by the sixth proviso to rule 46 of the Chhattisgarh Goods and Services Tax Rules, 201 7 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council, hereby notifies that an invoice issued by a registered person, whose aggregate tumover in a financial year exceeds five hundred crore rupees, to an unregistered person (hereinafter referred to as B2C invoice), shall have Quick Response (QR)code:

Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payrnent using a Dynamic Quick Response (QR) code, shall be deemed to be havingQuick Response (QR) code.

2. This notification shall come into force from the I st day of April, 2020.

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

REENA BABASAHEB KANCALE, Secretary.