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t-rr ^qrqrsriq o'rrrd. ^qfoq

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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dra-+, d-qru m.ri fi rq}+d * frq BFrRfrd ani qrsrq ard 3lk *Er anr gdEEiEo frla * sq C

grcd 6rfi t.3rrr1(:--

www.einvoice 1 .gst. gov.in;

www.einvoice2. gst. gov. in;

www.einvoice3. gst.gov.in;

www.einvoice4.gst. gov. in;

www.einvoice5.gst. gov. in;

(i)

(ii )

(iii )

(iv)

(v)

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(vi)

www.einvoice6.gst.gov.in;

(vii)

www.einvoiceT.gst.gov.in;

(viii) www.einvoice8.gst.gov.in;

(ix)

www.einvoice9.gst.gov.in;

(x)

www.einvoicel0.gst.gov.in.

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3i-gs{ur d gs fu,Trrr ht 3rE-q"-iT erqio ^gs-1 o-4s / zols /aw /dq (r ra), i{rlo 27-12-zafi 61 3iifr

ei-gsrE tlvqqrc{ d ^qlfi-ori t Vo-qgrir ^q-f,rRld fu-qr ^qror t t

u-ffitrrra d rr-qqrd

Atal Nagar, the 27th December 2019

NOTIFICATION

No. 6912019- State Tax

d crq * ap-n sd"n3slr,

A-cr ^qmrsrd-q offi. Hfuq.

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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3reET ^qrx, fr{i6 zz freqr zore

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fr1 ^B{Bqlzr{T Fqio ^{gs'-10-tgtzotg/qq4rqt(rrg),} ftqi6' z7-12-201s ot ;iffi ^qTdK {r-Grrrrcr A'qrlff,R €

vo-qrru ^{u-oRra fuq1q6} 3.

E-ffi-srr-E d rwqq d Tq * oedr 3rrfsrr5sri,

r1-;n swrsrdq o-.rrd. sfuq

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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fr gs fuTr.I o1 3TBq"-{r atqi@ \ro-10-qs/zots/qw/qtqfizo), ftqlo 27-12-201s or aiffi 3i-5src

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Eiftsna d rr--qqra d crq t nen srre"pryrrN,

tt'[ Erqrsris fu.

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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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2.

ua etkg++ r e{*d. 2o2o ^zn1 u-go d.ft t

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rtcr Emrsd-s o-'rrd. ^qms

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atqro. ^{gs'-lo-4s/zo1s/qw/qTa,lzr).- qrro} A €frErT d 3rg-d-( 348 d ^q"s (e) d

ei-gwtur fr gs Aqn et sTBqq-{T ^{qtqm qs'-10-4s} / zols /sw /qtq (rzr), fucio 27-12-201s ol 3ir}$

3i-5sK {r\iqq-a A u1fuf,ri t \'il{dgr e-f,rftrd frrfl ^qror B I

Edqrc d vrsuqra d crq t oer orrevtr-jqx,

rtfl sgrsrld ffi. lsfrs

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v*g'r€rtsq*, fr{ifi 3l furil 2ole

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.

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