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Atal Nagar, the27*t December 2019
NOTIFICATION
No.7412019 - State Tax
No. F-10-50l2Ol9lCTlY (123).- ln exercise of the powers conferred by Section 128 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 further amendment in the notification of the State Govemment, in the
Commercial Tax Department, Notification No.4/2018-State Tax, No. F-10-2l20l8lCT/V(3), dated the 24th
January,20l8 published in the Gazette (Extraordinary) of Chhattisgarh, No.3l-A, dated the 25th January,
2018, namely:-
In the said notification, after the second proviso, the following proviso shall be inserted, namely:-
.'Provided also that the amount of late fee payable under Section 47 of the said Act shall stand waived for the
registered persons who failed to furnish the details of outward supplies in FORM GSTR-I for the
months/quarters from July,2017 to November,2019 by the due date but furnishes the said details in FORM
GSTR-I between the period from lgth December,20l9 to lOth January,2020.".
2. This notification shall be deemed to have come into force with effect from the lgth day of December,2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
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Atal Nagar, theZ7th December 2019
NOTIFICATION
No. 7512019 - State Tax
No. F-10-50DAl9rcT/Y (124).- In exercise of the powers conferred by Section 164 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 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 (Ninth 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), with effect
from the lst January, 2020, in rule 36, in sub-rule (4), for the figures and words "20 per cent.", the figures and
words "10 per cent." shall be substituted.
3. In the said rules, after rule 86, the following rule shall be inserted, namely:-
"864. Conditions of use of amount available in electronic credit ledger.-
(l)
The Commissioner or an officer authorised by him in this behalf, not below the rank of an Assistant
Commissioner, having reasons to believe that credit of input tax available in the electronic credit ledger has
been fraudulently availed or is ineligible inas much as-
a) the credit ofinput tax has been availed on the strength oftax invoices or debit notes or any other
document prescribed under rule 36-
i.
issued by a registered person who has been found non-existent or not to be conducting any
business from any place for which registration has been obtained; or
ii.
without receipt ofgoods or services or both; or
1830 (2)
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b) the credit of input tax has been availed on the strength oftax invoices or debit notes or any other
document prescribed under rule 36 in respect of any supply, the tax charged in respect of which
has not been paid to the Government; or
c) the registered person availing the credit of input tax has been found non-existent or not to be
conducting any business from any place for which registration has been obtained; or
d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit
note or any other document prescribed under rule 36,
may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic
credit ledger for discharge of any liability under Section 49 or for claim of any refund of any unutilised amount.
(2) The Commissioner, or the officer authorised by him under sub-rule (l) may, upon being satisfied that
conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit.
(3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing
such restriction.".
4. ln the said rules, with effect from the I lth January, 2020, in rule 138E, after clause (b), the following clause
shall be inserted, namely:-
"(c)being a person other than a person specified in clause (a), has not furnished the statement of outward
supplies for any two months or quarters, as the case may be.".
5. This notification shall be deemed to have come into force with effect from the26tlt day of December,20l9.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
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AtalNagar, theZTth December 2019
ORDER
No. l0/2019 - State Tax
No. F-10-50/2019/CTN (125).- Whereas, sub-section (l) of Section 44 of the Chhauisgarh 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 (l) of Section 44 of the 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, 2011 to the 3lst March,
2018 could not be furnished by the registered persons, as referred to in the said sub-section (l) and because of
that, certain difficulties have arisen in giving effect to the provisions ofthe said Section.
Now, Therefore, in exercise of the powers conferred by Section 172 af the Chhattisgarh Goods and
Services Tax Act, 2017,the State Government, on recommendations of the Council, hereby makes the following
Order, to remove the difficulties, namely:-
l. Short title.-This Order may be called the Chhattisgarh Goods and Services Tax (Tenth Removal of
Difficulties) Order, 201 9.
2. In Section 44 of the Chhattisgarh Coods and Services Tax Act, 2017, in the Explanation, for the figures,
letters and word "31st December, 2019", the figures, letters and word "3 I st January, 2020" shall be substituted.
2. This Order shall be deemed to have come into force with eflect from the 26th day of December,2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
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