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Atal Nagar, the 8th April2020
NOTIFICATION
No. 30/2020 - State Tax
No. F 10-39/2020/CTA/(50).- 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 (Fourth Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall deemed to have come into force from 3rd April2020.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 3lst March, 2020,in sub-rule (3) of rule 3, the following proviso shall be inserted, namely:-
"Provided that any registered person who opts to pay tax under section l0 for the financial year 2020- 2l shall electronically file an intimation in FORM GST CMP-02, dlly sigred or verified through electronic verification code, on the common portal, either directly or through a Facilitation State notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 3 I st day of July, 2020." .
3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:-
"Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.".
By_order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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Atal Nagar, the 8th April 2020
NOTIFICATION
No. 3ll2020 - State Tax
No. F 10-39/2 O2OICTN(51).- In exercise of the powers conferred by sub-section (l) of section 50 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Chhattisgarh Government, on the recommendations of the Council, hereby makes the following amendment in notification of the State Government, in the Commercial Tax Department, Notification No. l3DDl7-State Tax, No. F-10-+4l20l7|CTN(87) dated the 29th Jwe, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 256 dated the 29th June, 2017, nanely:-
In the said notification, in the first paragraph, the following provisos shall be inserted, namely: -
"Provided that, the rate of interest per anrum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due
3eE (2) ,fuim s erfu zozodate, but fumish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:--
TABLE
| S. No. (l) | Class of registered persons (2\ | Rate of interest (3) | Tax period @\ | Condition (5) |
| I | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | Nil for first 15 days from the due date, and 9 per cent thereafter | February, 2020, March 2020, April,2020 | If return in FORM is GSTR-3B furnished on or before the 24th day ofJune.2020 |
| 2 | Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year | Nil | February, 2020, March,2020 | If return in FORM is GSTR-3B furnished on or before the 29th day ofJune,2020 |
| Apri[2020 | If return in FORM is GSTR-3B furnished on or before the 30th day ofJune. 2020 | |||
| J. | Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year | Nil | February,2020 | If return in FORM is GSTR-3B furnished on or before the 30th day ofJune,2020 |
| March,2020 | If return in FORM is GSTR-3B furnished on or before the 3rd day of htlv.2020 | |||
| Apil,2020 | If return in FORM is GSTR-3B furnished on or before the 6th day of J;ulv.2020.". |
2. This notification shall be deemed to have come into force with effect from the 20th day of March,2020.
Byorder and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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Atal Nagar,Jhe 8th April2020
NOTIFICATION
Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the 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. 7612018-State Tax, No. F-I0-65/20l8lCTN(123) dated the 3lst December, 2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 523 dated the 3lst December, 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 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said retum according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:-.
3e8 (4) , ftqim e erfrd zozoTABLE
| S. No. (l) | Class of registered persons (2\ | Tax period (3) | Condition A\ |
| I | Taxpayers having an aggrcgate turnover of more than rupees 5 crores in the preceding financial vear | February, 2020, March, 2020 and April,2020 | If return in FORM GSTR-3B is furnished on or before the 24thday of June,2020 |
| 2 | Taxpayers having an aggrregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year | February, 2020 and March, 2020 | If return in FORM GSTR-3B is furnished on or before the 29th day ofJune, 2020 |
| Apil,2020 | If return in FORM GSTR-3B is furnished on or before the 30th dav ofJune. 2020 | ||
| 3. | Taxpayers having an aggregate turnover of up to rupees 1.5 crorbs in the preceding financial year | February,2020 | If return in FORM GSTR-3B is furnished on or before the 30th day ofJune, 2020' |
| March,2020 | If return in FORM GSTR-3B is fumished on or before the 3rd dav ofJulv. 2020 | ||
| Apil,2020 | If return in FORM GSTR-3B is furnished on or before the 6th dav of Julv. 2020.". |
2. This notification shall be deemed to have come into force with effect from the 20th day of March,2020.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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Atal Nagar, the 8th Apnl2020
NOTIFICATION
No. 33/2020 - State Tax
No. F 10-39/202O|CTN(53).- In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the Govemment, on the recommendations of the Council, hereby makes the following further amendment in the notification of the State Government, in the Commercial Tax Departrnent, Notification No. 4/2018-State Tax, No. F-10-2l20l8lCTA/(3) dated the 24th Janvary,2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 3l-q dated the 25th January,2018, namely:-
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3e8 (6) , ftqi+ r erta zozoAtal Nagar, the 8th Apil2020
NOTIFICATION
No.34/2020 - State Tax
No. F I0-39/2020/CTN(54).- In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the 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. 2V2019-State Tax, No. F-10-l9l20l9lCTN(46) dated the 23rh Aptil,2019, published in the Gazette (Exfiaordinary) of Chhattisgarh, No. 131 dated the 24th April, 2019, namely:-
In the said notification,-
(i) in the second paragraph, the following proviso shall be inserted, namely: -
"Provided that the said persons shall furnish a statement, containing the details of payment of self- assessed tax in FORM GST CMP-08 of the Chhattisgarh Goods and Services Tax Rules, 2017, for the quarter ending 3lst March, 2020,tillthe 7th day of July, 2020;';
(ii) in the third paragraph, the following proviso shall be inserted, namely: -
"Provided that the said persons shall furnish the return in FORM GSTR-4 of the Chhattisgarh Goods and Services Tax Rules, 2017, for the financial year ending 3lst March, 2020,tillthe 15th day of July, 2020.".
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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3eE (7) , friiio r ertd zozoAtal Nagar, the 8th April2020
NOTIFICATION
No. 36/2020 - Central Tax
No. F I0-39/2020/CTN(55).- In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), read with sub-rule (5) of rule 6l of the Chhattisgmh 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 makes the following amendments in the notification of the State Government, in the Commercial Tax Department, Notification No. 29/2020-State Tax, No. F-10- 35/2020/CTN(45) dated the 3lst March, 2020,narnely:.-
In the said notification, in the first paragraph, after the first proviso, the following provisos shall be inserted, namely: -
"Provided also that, for taxpayers having an agglegate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the27th June, 2020:
Provided also that, for taxpayers having an aggregate tumover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Chhauisgarh the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished elecfionically through the common portal, on orbeforethe 12th day ofJuly,2020:
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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