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Atal Nagar, the 3rd January 2020

NOTTFICATION

No. 0212020 - State Tax

No. F-10-02/2020/CTN(02).-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

l

makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, Z0l7,namely-

l. (¹) These rules may be called the Chhattisgarh Goods and Services Tax (Amendment) Rules,2020.

(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), in rule I17,-

(a) in sub-rule (lA), with effect from the il" Decemb er 20l9,for the figures, letters and word "31't December,20l9",the figures, letters and word "3ltt March,2O2O- shall be substituted;

substituted.

3' In the said rules, in FORM REG-0l,in Part-B, for serial numbers 12 andl3 and the entries relating thereto, the following shall be substituted, namely:-

⁶⁴ (²²) Brd$r€ {vqd, ftqis. t s vffit zoz o

approving authority

¹³. Are you applying Yes El No tr

for reoistr"fi^n ,e q

SEZ Developer? (i) Select name of

SEZ Developer V

From DDA4IWYYYY To DDA4IWYYYY (ii) Approval order number and date of order (iii) Period of validity (iv) Designation of approving authority

,, 4. In the said rules, in FORM GSTR-3A,-

(a) in serial number 2 under the heading 'Notice to Return Defaulter uls 46 for not filing Return", for the words "tax liability will", the words .tax liability may,, shall be substituted; (b) after serial number 4 under the heading "Notice to Return Defaulter u/s 46 for not filing Return", the following serial numbershall be inserted, namely:-

"5. This is a system generated notice and does not require signature.,,; (c) in serial number 3 under the heading *'Notice

To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation of Regiskation", for the words ..tax period will,,, the words 'tax period may"shall be substituted;

(d) after serial number 4 under the heading "Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation of Registration", the following serial numbershall be inserted, namely:-

"5. This is a system generated notice and does not require signature.,,.

5' In the said rules, for FORM INv-01, the following form shall be substituted, namely:-

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6. This notification shall be deemed to have come into force with effect from the lst day of By order and in the name of the Governor of Chhattisgarh,

REENA BABASAHEB KANGALE, Secretary.

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