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flT{EaA, qc rfta.

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ffiia, vrr 1o-gs/2020ftn6lciq(35). - rrra *' rifaqra * erg-"eq 348 t sus (3) *

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dlraEafl, qe utua.

u*qrr€{srqd,frqio lr crd zozo

3s6 ⁽¹⁾

Atal Nagar, the 3lst Mnch2020

NOTIFICATION

No. I l/2020 - State Tax

No. F-I0-35/2020/CTN(35). - In exercise of the powers conferred by section 148 of the Chhattisgarh

Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act), the Government, on the

recommendations of the Council, hereby notifies those registered persons(hereinafter referred to as the erstwhile

registered person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code,

2016 (31 of 2016), undergoing the corporate insolvency resolution process and the management of whose affairs

are being undertaken by interim resolution professionals (IRP) or resolution professionals (RP), as the class of

persons who shall follow the following special procedure, from the date of the appointment of the IRP/ttP till

the period they undergo the corporate insolvency resolution process, as mentioned below.

2. Registration.- The said class of persons shall, with effect from the date of appointment of IRp / RP, be fieated

as a distinct person ofthe corporate debtor, and shall be liable to take a new registration (hereinafter referred to

as the new registration)in each of the States or Union territories where the corporate debtor was registered

earlier, within thirty days of the appointment of the IRP/RP:

Provided that in cases where the IRP/RP has been appointed prior to the date of this notification, he

shall take registration within thirty days from the commencement of this notification, with effect from date of

his appointment as IRP/RP.

3. Return.- The said class of persons shall, after obtaining registration file the frst return under section 40 of the

said Act, from the date on which he becomes liable to registration till the date on which registration has been

granted.

4. Input tax credit.-(l)The said class ofpersons shall, in his first return, be eligible to avail input tax credit on

invoices covering the supplies of goods or services or both, received since his appointment as IRP/Rp but

bearing the GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and

the rules made there under, except the provisions of sub-section (4) of section 16 of the said Act and sub-rule

(4) of rule 36 of the Chhattisgarh Goods and Service Tax Rules, 2017 (hereinafter referred to as the said rules).

(2)Registered persons who are receiving supplies from the said class of persons shall, for the period from the

date of appointment of IRP / RP till the date of registration as required in this notification or ttrirty aays tom

the date of this notification, whichever is earlier, be eligible to avail input tax credit on invoices issued using the

GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules

made there under, except the provisions of sub-rule (4) of rule 36 of the said rules.

(5) Any amount deposited in the cash ledger by the IRP/RP, in the existing registration, from the date of

appointment of IRP/RP to the date of regisfiation interms of this notification shall be available for refund to the

erstwhile registration.

Explanation.- For the purposes of this notification, the terms "corporate debtor", "corporate insolvency

resolution professional", "interim resolution professional" and "resolution professional" shall have the same

meaning as assigred to them in the Insolvency and Bankruptcy Code, 2016 (31 of 2016).

2.

This notification shall be deemed to have come onto foice with effect from 2l March,2020.

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

GAURAV DWIVEDI, Principal Secretary,

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firaEafi, ugc utua.

effiglr6 tlqqd, ftqi6 r r IIld zozo

3s6 ⁽³⁾

Atal Nagar, the 3lst March2020

NOTIFICATION

No.12/2020 - State Tax

No. F l0-35/2020/CTN(36). - In exercise of the powers conferred by section 148 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 amendment in the notification of the State Government, in the Commercial Tax

Department, Notification No. 2ll2019-Srate Tax, No. F-10-1912019/CTN(46) dated the 23th April,20t9,

published in the Gazette (Extraordinary) of Chhattisgarh, No. 131 dated the 24th April,2Ol9, namely:-

In the said notification, in paragraph 2, the following proviso shall be inserted, namely : -

"Provided that the said persons who have, instead of furnishing the statement containing the details of

payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the

Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in

the furancial year 2019-20, such tax payers shall not be required to furnish the statement in outward supply of

goods or services or both in FORM GSTR-I of the said rules or the statement containing the details of payment

of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2Ol9-20.-

2.

This notification shall be deemed to have come into force with effect from the 2l March,2020

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

GAURAV DV/IVEDI, Principal Secretary.

ili*, str'10-35r2020Emrciq(37).- T(fifi, ffisrrf Trr sil'{ tEr ot ftqlr, 2017 (fut

fsii fs*. wq ^{rfrT ftTfi 116r zrfl} b * Aqr ^a8 *'sqfrqe ⁽⁴⁾ {Errr ri[-T nffict il ^yfir

q,ri gv, cftrq.51 ffiir

q{ sik Etr@ arszr t ilFrfuo il ErFr *t 3rfuq{dr d'.

7ol201g-fiil 6T ffiifi. urF-l0-49/201grcffirtiil(l19), frai6, 27 frgF{, 2019, fu$ EtrErrf t

{rE[rtT ^(srgnlr{uD f ili6, 913 arts 31 Qiwt, 2019 if rfirftrd ftcr zrfl ^qT, 6] 5fi Trd] +

tr{rc aftilia *.i gn, ffi tt srfutrfiur t Tl fuqr zrqr t ^qr art 6r a}c fuqr zmr t, tt

rF€fa ^qfu, :ra t fra d ra ffi * frTfi sa t sqfrqzr (2), rvftre (3), ccfrTfi

(4) st{ 5qfr{n (4O f fdEfi€ t, a} rq'@fd.Tf * qftn t rrc rf ryd

6rfr t,

Btr+,r ft,fr ffic a+ f 3lr 3nrrt r'+, Tl artE ucq t 3rfufi t, il ffi TG@fd aft6 qit

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+tr+, st{ ra EBd (rr+fi *qn *tn I

2.

qt srfuq.{dr 1 sqrrr{, 2020 6i r{fi 6th !

ffifrrf t rrwqrf, *'are tmr 3rrelrr$sr,

$frq.{dr

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dlT{BtA, qe ufur.

3s6 ⁽⁴⁾

, ftqio ^{rr qrd zozo}

3f,ail irrR, frai6, 31 lrr+ 2020

ili*, srr' 1o-3s/2020rcr6^fu97). - firfr *' d'Eqra * ry"fq 348 +' srs (3) *.

rr{rrror f fs frtrrr + seqaar n'rria, srr 1o-gs/2020rar+,lfr37), eiaia, 31-09-2020 a,r

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Ftrwr6 *'rrqcril *';nr tmr aGlqurr,

frsqB&$, qa vtue

Atal Nagar, the 3lst March2020

NOTIFICATION

No. l3l2020 - State Tax

No. F l0-35/2020lCTN(37). - In exercise of the powers conferred by sub-rule (4) of rule 48 of the

Chhattisgarh Goods and Services Tax Rules, 20l7(hereinafter referred as said rules), the Government on the

recommendations of the Council, and in supersession of the notification of the State Government, in the

Commercial Tax Department, Notification No. 70/2019-State Tax, No. F-10-4912019/CTN(119) dated the2Tth

December, 2019, published in the Gazelle (Extraordinary) of Chhattisgarh, No. 913 dated the 3lst December,

2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered

person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose

aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who

shall prepare invoice and other prescribed documents, 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.

2.

This notification shall come into force from the lst October,2020.

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

GAURAV DWIVEDI, Principal Secretary.

ili6 srr' 10-3s/2020r{r6^tr38). - Trr5R, ^gFfrsrrf Trfi rHk trEr 6T fu,

2017

(frt Fs+ gr*'vrq, 3zftT ft{fi fi6I zrfi b t Acr 40 +'6t "ig*

Eirrfi u?rrT ^qrfihnqt fil

rctr +-rA Es, cftrE 4y ffiift ^q{ ct{ Etrsrr6 angiT *' Efitfuo 6:r E Trrr f,r 3rfuqrdr

d'. 72/2019-tIFr ^i5-{ ili6. srF-10-49/2019ftn6/qii(121), fui6 27 Eilrrry{, 2019, ffi

Etrfrrd *' rrotrr (rgnrrurl f fri*, 913 drts 31 frgr{, 2019 ^jf rorQrd fuqr zrqr ^qr,

61, 3;a rrdl * fucrc 3rfufiia a;re gv, fut tfr sfur:rur t T6e fuqr zrqr t ^qr rTl il,r dlc

fuqr ^zrqr t, nfoi1fra +,rfi tfu ^qG Bffi rB€ffd arfiFf,, 3rrrT M + frqfi s4 * sqfr{fi

(2), (3), (4) st{(4o * Bfu TG6fd qfu !it{ ldrfa Era $lr tar w $frft{a, 2017

f,r ^qm 14 + Afu {fu+fit.d ffi t fra, fr re'Hc a+ * 3nrr& ^qiq s't orIV urq t

stu*,, 6I il Tst ranr tufi $nFd€rEa ^qFd 1Et Ts* fst ^qeq +afi 66r zrcr b a?

seEr rrR, f.t i" 31 Er+ 2020

3TfuqrdI

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urtl +tr+, v{ ^zrilrtr*, Fta ciTtr{ (q, ^gn) *ts 6tr I

, ftqi6 rr ctd zozo

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3iaEE t, tt rFdTtt'r ^qBn r-arrr ort tfi *2fr +il6, al zrcqrsr Ftf, cfrrfi{ Tsf

irrdtT TrFfr EmIJIr !

2.

Tf 3rfegdr 1 siruiin, 2o2o dt rEa AH t

Etrsrr{ *'rreq6 *'alr tarn sB{rr$srt,

fiT{BtA, qa ufuc.

sail .TrR, frai*, ^gt art zozo

ilia. str' 10-gs/2020rsr6.^ft98). - rrra t d'fuTrn + 3r"jtEe 948 *. Eus (3) *

3rgs{ur tr gs trrTrrr A sfrq.{dr FTifi, srr' 1o-3s/2o2or{r6^tr38), Eai6 91-03-2020 irT

dffi qarq {rf,qn * clfuilr{ t wi6arrr rfirfrrd fr-qr vrdr t r

Etr{rrrd *'rrwq6 *'are tmr rrilqvrr,

flraB+&, qc utuc.

Atal Nagar, the 3 lst March2020

NOTIFICATION

No. l4l202G- State Tax

No. F l0- 35I2O2OICTN(38). - In exercise of the powers conferred by the sixth proviso to rule 46 of

the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government,

on the recommendations of the Council, and in supersession of the State Government, in the Commercial Tax

Department, i.Iotification No.72/2019-State Tax, No. F-10-49/2OlglCTN(L2l) dated tie2lthDecember,2019,

published in the Gazette (Extraordinary) of Chhattisgarh, No.9l3 dated the 3lst December,2019, except as

respects things done or omitted to be done before such supersession, hereby notifies that an invoice issued by a

registered person, whose aggregate turnover in a financial yearexceeds five hundred crore rupees, other than

those referred to in sub-rules (2), (3), (a) and (4A) of rule 54 of said rules, and registered person referred to in

section 14 ofthe Integrated Goods and Services Tax Act, 2017,to an unregistered person (hereinafter referred to

as B2C invoice), shall have Dynamic Quick Response (QR) code:

Provided that where such registered person makes a Dynamic Quick Response (eR) code available to

the recipient through a digital display, such B2C invoice issued by such registered person containing cross-

reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick

Response (QR) code.

2.

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

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

GAURAV DWIVEDI, Principal Secretary.

3s6 ⁽⁶⁾

6*flp6qqqq, ftqi*'tr crd zozo

3[ZaT ^-FF[, EAi.5, 31 Tr+ 2020

,isr t

ili+, srr' 1o-3s/202ordr6^tr39). - ry,

Eiilsrro era ^qd'tEr al 3xfuftra, 2017

(2017 6'1 7) tffi gs srfuq.f,dr if fs* RiniT. r+a nfrfrrr 116r zrqr b * snr cfud

ffirrrf rra ^qd' tqr *-{ fu, 2017 tBt fs srfuq.fir f T{+ rn@ ra ftqs ir6r zrqr

b + ^{fr{fi 80,} tsrr rcfi ^{qrFazff an vqhr} -.i gu, ^qftrq *t mwftail w ffiq at zotg-

2019 *. afil-fi fite+ 6I srqrar +h t rmrrfi t Effi*o rq t ra M t ftTfi 80 t

snr cfrtr r+a srfrftqe f,l trrr 44 t snfra EftfiE Efit-fi ffi

ti f,r rrq frrr aI

30-06-2020 r*. rori tr

16 sfuq{dr 23 Er+, 2020 t csn* g$ Trgft srqzt I

E$srr{ t ^qrqcla *'are taqr snilqurr,

dt{qHA, qc utua.

3trail;rrr, Eaia, ^gt srt eozO

ffii+. srr' 10-3s/2020rffF/qiq(39). - srra *' d'Errta * sr"Feq 948 t sus (g) *'

grilg{ur f fe frsrrrr f,r sfuqildr ili{. sr5' 1o-3sr2o2or{r6.ifu39), Eai6, 3t-03-2020 6,r

SrH ry

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EtrFrrf t rreclr *'arrr tarn 3nreequrr,

fls{Rfi, qc utua

Atal Nagar, the 3lst March2020

NOTIFICATION

No. l512020 - State Tax

No. F 10-35/2O2OICTN'(3I). - In exercise of the powers conferred by sub-section (l) of section 44 of

the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the

said Act), read with rule 80 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this

notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby

extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with

rule 80 of the said rules,'electronically through the common portal, for the financial year 2018-2019 till

30-06-2020.

2.

This notification shall be deemed to have come into forcswith effect from 23 March,2020.

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

GAURAV DV/IVEDI, Principal Secretary.

3Tfuqrdr

512020 - TrFr

Bffiirra{ErrFr, frti* sr md zozo

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3tre6r rrJrt, Ptf,ifi 31 Hr+ 2o2o

ilia. sr5'10-35/20208r6/qiE(40). - rrcr Fr6fi, irffslro rTrfi 3it{ dar w 3ffif ^iqs,

2017 (2017 +,1 7) fI tmr 164 Eirrrr rk[iil lrBild 6r rq},I 6Ti ES, rffisrrE rra sil's trfl

+r frcr Jf 3il'{ dlrlrrn *-ri t frs ffifua ftqfi Tdrfr $, ruta. :-

r.

(1) ffr M ar,iftFq are Fdfisrr6 ata sit{ tEr w (ilTrr d{lrra1 fu, 2o2o

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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';";

3s6 ⁽¹²⁾

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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

E*qir6irqr{, frqi* sr crd zozo

3s6 (r3)

Exchange Management Act, 1999 (42 of 1999), including any extension of such period, the person to whom the

refund has been made shall deposit the amount so refunded, to the extent of non-realisation of sale proceeds,

along with applicable interest within thirty days of the expiry of the said period or, as the case may be, the

extended period, failing which the amount refunded shall be recovered in accordance with the provisions of

section 73 or 74 of the Act, as the case may be, as is applicable for recovery of erroneous refund, along with

interest under section 50:

Provided that where sale proceeds, or any part thereof, in respect of such export goods are not realised

by the applicant within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999),but

the Reserve Bank of India writes off the requirement of realisation of sale proceeds on merits, the refund paid to

the applicant shall not be recovered.

(2)

Where the sale proceeds are realised by the applicant, in full or part, after the amount of refund has

been recovered from him under sub-rule (l) and the applicant produces evidence about such realisation within a

period of three months from the date of realisation of sale proceeds, the amount so recovered shall be refunded

by the proper offtcer, to the applicant to the extent ofrealisation of sale proceeds, provided the sale proceeds

have been realised within such extended period as permitted by the Reserve Bank of India.".

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 shall be inserted, namely:-

UNDERTAKING

I hereby undertake to deposit to the Government the amount of refund sanctioned along with interest in case of

non-receipt of foreigrr exchange remittances as per the proviso to section 16 of the IGST Act, 2017 read with

rule 96B of the SGST Rules 2017.

Signature-

Name -

Designation / Status".

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

GAURAV DWIVEDI, Principal Secretary.

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2.

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ffitrrrc t rrecrfi *'are taqr sGlqurr,

fisqBain, qu rtuc.

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srgs{q ^jf gs fufirrr f,r 3rfuqfiil ffiiil, sr5 1o-gs/2020rcr6^fr41), EaiT, g1-og-2020 ilr

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ffifrro *'rreqqrf, *'are tmr urilqrrr,

dkaBtd, qa rtoe

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.

drt

ilia, ^{qr'10-35/2o20rcr6^fu42).} - rrs :$rzrrt, ffifrr6 Tra st{ tEr w sfuftca,

2017 (2017 fil 7) fl tm 25 dil srttIRT (6s) {{I{r rkIfiT etf,FflI 6r ychr aTe gv, cfrtrq *t

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ifi[iftrffi;

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8/2020 - {rFr

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cfrElr{ *'rreqrfi *'are taqr Jffirrgsr,

fis{R&, vgc ufue.

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.

!f,eEr arr{, Eai.r. 31 In+ 2o2o

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ftqa, 2017 (fut Tsd Tst wiliT r+a frirr a,6r ^zr{Tr b * Aqr ^g f urrtrfrG€ snrr

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z.

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3fiTs{ur cf gs furTrrr f,r 3rfuqf,dr r'fiifi vtr 10-3sr2020f{r6lriq(43), frai*, ^g1-03-2020 il'r

iiffi ry

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Edlrrr{ *'rrwqrfi *'are tmr arilqurr,

firaE&$, qc uf+e

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.

BitrqIrqttqtr*, ftaim sr ur{ zozo

3s6 ⁽ l7)

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ffiifi ^qs. 10-35/2020ftrr6rciq(44). ^{_ qEq} f,{iFr, sffi@ Erfi str f.r[ +-r $fufrqfr,

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