छत्तीसगढ़ माल और सेवा कर अधिनियम, 2017 संबंधी

Atal Nagar, the 3 lst Mnch2020

NOTIFICATION

No. 1612020 - State Tax

No. F l⁰-³⁵/²⁰²⁰lCTN(⁴⁰). - In exercise of the powers conferred by section ¹⁶⁴ of the Clrhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Ctrhattisgarh Goods and Services Tax Rules, 2017,namely -

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

(2) Save as otherwise provided in these rules, they shall deemed to have come into force on the 23 March,2020.

2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, after sub-rule (4), the following sub-rule shall be inserted, namely :- "(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020, undergo authentication of Aadhaar number for grant of registration.".

3. In the said rules, in rule 9, in sub-rule (l), with effect from OL.O4.2O2O, the following sub-rule shall be inserted, namely :-

"Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only after physical verification ofthe principle place ofbusiness in the presence ofthe said person, not later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases.".

4. In the said rules, for rule 25, the following rule shall be substituted, namely:-

"Physical verification of business premises in certain cases.-Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification ofthe place ofbusiness, in the presence ofthe said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verif,rcation.".

5. tn the said rules, in rule 43, in sub-rule (l) with effect from the lst April,2020,- (a) for clause (c), the following clause shall be substituted, namely:-

"c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A, being the amount of tax as reflected on the invoice, shall credit directly to the electronic credit ledger and the validity of the useful life of such goods shall extend upto five years from the date of the invoice for such goods:

Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, input tax in respect of such capital goods denoted as 'A' shall be credited to the electronic credit ledger subject to the condition that the ineligible credit attributable to the period during which such capital goods were covered by clause (a),denoted as 'Tie', shall be calculated at the rate of five percentage pointi for every quarter or part thereof and added to the output tax liability of the tax period in which such credit is claimed:

Provided further that the amount 'Tie'. shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B.

Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the provisions of sub-section (4) of section I 8, if it is subsequently covered under this clause.,,

(b) for clause (d), the following clause shall be substituted, namely:-

"the aggregate of the amounts of 'A' credited to the electronic credit ledger under clause (c) in respect of common capital goods whose useful life remains during the tax period, to be denoted as 'Tc', shall be the common credit in respect of such capital goods:

Provided that where any capital goods earlier covered under clause (b) are subsequently covered under clause (c), the input tax credit claimed in respect ofsuch capital good(s) shall be added to arrive at the aggregate value 'Tc';";

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(c) in clause (e), the following Explanation shall be inserted, namely:-

"Explanation.- For the removal of doubt, it is clarified that useful life of any capital goods shall be considered as five years from the date of invoice and the said formula shall be applicable during the useful life of the said capital goods.";

(d) clause (0 shall be omitted.

6. In the said rules, in rule 80, in sub-rule (³), the following proviso shall be inserted, namely:-

"Provided that every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018-2019, electronically through the common portal either directly or through a Facilitation State notified by the Commissioner.".

7. tn the said rules, in rule 86, after sub-rule (4), the following sub-rule shall be inserted, namely:-

"(4A) Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid in excess for which debit has been made from the electronic credit ledger, the said amount, if found admissible, shall be re-credited to the electronic credit ledger by the proper offrcer by an order made in FORM GST PMT-03.".

8. In the said rules, in rule 89, in sub-rule (⁴), for clause (C), the following clause shall be substituted, namely:-

'(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax urder bond or letter of undertaking or the value which is 1.5 times the value of like goods domestically supplied by the same or, similarly placed, supplier, as declared by the supplier, whichever is less, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;'.

9. In the said rules, in rule 92,-

(a) after sub-rule (l), the following sub-rule shall be inserted, namely :-

"( I A)Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in FORM RFD-06 sanctioning the amorurt of refund to be paid, in cash, proportionate to the amount debited in cash against the total amount paid for discharging tax liability for the relevant period, mentioning therein the amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable and for the remaining amount which has been debited from the electronic credit ledger for making payment of such tax, the proper officer shall issue FORM GST PMT-03 re-crediting the said amount as Input Tax Credit in electronic credit ledger.";

(b) in sub-rule (4), after the words, brackets and figure "amount refundable under sub-rule (l)", the words, brackets, figure and letter "or sub-rule (lA)", shall be inserted;

(c) in sub-rule (5), after the words, brackets and figure "amount refundable under sub-rule (1)", the words, figures, bracket and letter "or sub-rule (lA)", shall be inserted.

10. In the said rules, in rule 96, in sub-rule (¹⁰),in clause (b) with effect from the 23rd October,2017,the following Explanation shall be inserted, namely,-

"Explanation.- For the purpose of this sub-ruIe, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered person has paid Integrated Goods and Services Tax and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications.".

I l. In the said rules, after rule 96A, the following rule shall be inserted, namely:-

"968. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised. {l) Where any refund of urutilised input tax credit on account of export of goods or of integrated tax paid on export of goods has been paid to an applicant but the sale proceeds in respect of such export goods have not been realised, in full or in part, in India within the period allowed under the Foreign

12. In the said rules, in rule l4l, in sub-rule (2), for the word "Commissioner". the words "proper officer" shall be substituted.

13. In the said rules, in FORM GST RID-01, after the declaration under rule 89(2)(9), the following UNDERTAKING

Name -

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 3lst March 2020

NOTIFICATION

No.17/2020 - State Tax

No. F I⁰-³⁵/²⁰²⁰/CTN(⁴¹). - ln exercise of the powers conferred by sub-section (⁶D) of section ²⁵ of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (68) or sub-section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely :-

(a) Individual; (b) authorised signatory ofall types; (c) Managing and Authorised parhrer; and (d) Karta of an Hindu undivided family.

2. This notification shall come into effect from the lst day of April, 2020.

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 3lst March2020

NOTIFICATION

No. l8/2020 - State Tax

No. F l0-35/2020lCTN(42).- In exercise of the powers conferred by sub-section (68) of section 25 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby notifies the date of coming into force of this notification as the date, from which an individual shall undergo authentication, of Aadhaar number, as specified in rule 8 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to be eligible for registration :

Provided that if Aadhaar number is not assigned to the said individual, he shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.

2. This notification shall come into effect from the lst day of April, 2020.

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 3lst March2020

NOTIFICATION

No. l9l2020 - State Tax

No. F I0-35/2020/CTN(43).- In exercise of the powers conferred by sub-section (6C) of section 25 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby notifies the date of coming into force of this notification as the date, from which the - (a) authorised signatory of all types;

(b) Managing and Authorised partners of a partnership firm; and

(c) Karta of an Hindu undivided family,

shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of the Ctrhattisgarh Goods and Seryices Tax Rules, 20l7(hereinafter referred to as the said rules), in order to be eligible for registration under GST:

Provided that ifAadhaar number is not assigned to the said persons, they shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.

2. This notification shall come into effect from the lst day of April, 2020.

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 3lst March 2020

NOTIFICATION

No.27/2020 - State Tax

TABLE

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

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Atal Nagar, the 3lst March 2020

NOTIFICATION

No.2912020 - State Tax

No. F-¹⁰-³⁵/² O²OICTN(⁴⁵). - In exercissof the powers conferred by section ¹⁶⁸ of the Chhattisgarh Goods and Services Tax Act, 2Ol7 (7 of 2017) (hereafter in this notification referred to as the said Act), iead with sub-rule (5) of rule 6l of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification rbferred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month:

Provided that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the State of Chhafiisgarh, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal; on or before the twenty-second day of the month succeeding such month:

2. Payment of taxes for discharge of tax liability as per FORM GSTR-³B. - Every registered person furnishing the retum in FORM GSTR-3B of the said rules shall,, subject to the provisions of section 49 of the said Act, discharge his liability towards taxby debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said retum.

3 . This notification shall be deemed to have come into force with effect from the 23 March,2020

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 3lst March2020

NOTIFICATION

No.02/2020- State Tax (Rate)

No. F-¹⁰-³⁵/²⁰²⁰|CTN(⁴⁶). - In exercise of the powers conferred by sub-section (l), (³) and sub- section (a) of section 9, sub-section (l) of section ll, sub-section (5) of section 15 and section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the State Government, in the Commercial Tax Departrnent, Notification No. I l/2017-State Tax(Rate), No. F-lO-4312017/CTN(79) dated the 28ft June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252 datedthe 29ft Jure,2017,namely:-

In the said notification, in the Table, against serial number 25,

(a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, -

(3) @\ (5)

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"(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft comDonents or Darts.

(b) in item (ii), in column (3), after the brackets and figures *(i)", the word, brackets, and figures "and (ia)" shall be inserted.

2.

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

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 31st March 2020

NOTIFICATION

No. 03/2020-State Tax (Rate)

No. F-¹⁰-³⁵/²⁰²⁰|CTN(⁴⁷). - In exercise of the powers conferred by sub-section (¹) of section ⁹ and sub-section (5) of section ¹⁵ of the Chhattisgarh Goods and Services Tax Act, 2Ol7 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the State Government, in the Commercial Tax Department, Notification No. l/2017-State Tax(Rate), No. F-¹⁰-⁴³/²⁰¹⁷/CTN(⁶⁹) dated the ²⁸th Jvre,2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. ²⁵² dated the 29th June, 2017,namely i

In the said notification,

(a) in Schedule I -2.5Yo,serial numbei ¹⁸⁷ and the entries relating thereto shall be omitted;

O) , in Schedule ll - ⁶⁰/o,-

(D after serial number 75 andthe entries relating thereto, the following serial number and entries shall be inserted, namely :-

"754. 3605 00 l0 All

(ii) serial numbers202 and203 andthe entries relating thereto shall be omitted;

(c) in Schedule lll - 90 ,-

(i) serial number 73 andthe entries relating thereto shall be omitted;

(iD in serial number 379, for the enfiy in column (3), the entry {{^{{FOOTNOTE *}}}}All goods" shall be substituted;

2.

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

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

GAURAV DWIVEDI, Principal Secretary.

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