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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 zozo
date, but fumish the said return according to the condition mentioned in the corresponding entry in column (5)
of the said Table, namely:--
TABLE
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.
sreEr qrR, ftqfo e sllm zozo
s. sz/zozo - qrsq o-{
o-aio tnr' to-39/2o2otol+vqu(52).- irc.FR, q-frT{r6 qrq *{ t+r w qeft{q 2or7 (2017 +.1 7) Gr+ {s+
crrrd {q 3rB{r{r fr 916 ffiftqq ?fiEI rFn tl ft rrrtr 128 h ifiq qBa errtr 148 drtl rrt qffit {T rfrrr rG gq,
qftq< fi ffiqil vr, {ffT{r6 erffi{ h srFrfud {-( AlTFr ff o{B(T{r {'. zolzote-<r'q :Fr 6qi6 gs-10-6s
2g1gr{rfi/qiq(123) fui6 31 RIrI{r, 2018 Frtqfrlr{rdh<rq.ra (wffirnqr) t, firq6 523 ilfte 31 fr{q(, 2018 t
r+rflqIt frqr rrqr w, t ftwftfue {qtsrt +..fr t, eIEt(:-
ur uftqm1 + qet Tig-d + erE ffi'fufr vqq nie:enfte ftqr w$n wrtq,-
"Trg r{ * ft sc q-frtril qRr'fr h qf + ftq fr ft frn ilrfrtr * <iv 1z; + frtrc ftq.tq t, 3ia * fr{d
erfte a+ rsq lffi3{R-:q t ffi
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+ rirr (3) + ileffi rRE + frfu, ffifue +< 3rq& f-,
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,
March
April,2020
2020,
2020, If return in FORM
GSTR-3B
is
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
GSTR-3B
is
furnished on or
before the 29th day
ofJune,2020
Apri[2020
If return in FORM
GSTR-3B
is
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
GSTR-3B
is
furnished on or
before the 30th day
ofJune,2020
March,2020
If return in FORM
GSTR-3B
is
furnished on or
before the 3rd day of
htlv.2020
Apil,2020
If return in FORM
GSTR-3B
is
furnished on or
before the 6th day of
J;ulv.2020.".
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Atal Nagar,Jhe 8th April2020
NOTIFICATION
No. F r0-3e/2 o2ucrN(s2).- In ):::::ktot"l,I**rred by section r28 orthe 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 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 zozo
TABLE
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.
sre(,I ;rR, frgio e erfq zozo
q. $/2020 - {rel i5-{
m-aio us' t0-39t2020awu.er(s3).- (rfir<, qftFrrr qm *< t+r +< qfuft{c, 2ot7 (2017 6T A ft err<T 128
Ertr r(f, qrftzit +'r rftr +,'rt E:q, cFr{ fi fficil rrt, qtrFrro srffi{ h qrFrfu+ +-< funr ft aftqqtt 6
04/2018-rcq 6-r mqifi gs-10-220181a61qia(3) fui6 24 wf,{ft, 2018 Frt qfrwc h rsrc{ ({srerR!r) t, fir{6,
31-q ilftq zs qr+ft, 2916 it r+'rf,s\-{frqrrrqr rn, t ffikd *6*1uq +tftt, wql( :-
vCI, qBqil{r n, ffi T.(I+ h csrE, ffikd r{S6 si-(:enfril frqr qrqnn, wt( :-
"qcg < fr ft so qBft{q ft erra 47 + 3reft{ €tq fuiq frs ft <+q qr+, 3Tf{ +r r€, zozo * q6fr *< st
qrf,, zozo fr qqrg m
+ frq, W q-ST-il qRFm + ftq qftstr A qR'.ft, * sr crsz@ + Fdq tq ilrec
{n !li6s fiirstBTn-l i qr++ rqrdt+ dt ei t qsqiT A e fr-g v€ii 30 {;r, 20zo rr ss+ v6& ro qlt rsq
drar&rr-l ttRg{ r"r
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dvo fcifr. sgq Hfus.
sreeT;rR, ftm-o e elfd zozo
rqio qw rc3s/2020/Ew/qirq(s3).- +1-E6 t €Et{l-{ t 3Ed-d 348 t'trus (3) t sEstq 4 W EtiFI
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uffirTlrdrtqq{,frqifi s s{ta zozo
3er (s)
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:-
In the said notification, after the third 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 months of March, 2020 , April, 2020 and Nday , 2020 , and for the quarter ending 3 I st March, 2020 , for the
registered persons who fail to furnish the details of outwmd supplies for the said periods in FORM GSTR-I by
the due date, but furnishes the said details in FORM GSTR-I, on or before the 30th day of June, 2020.".
By order and in the name ofthe Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
sreEl ;riR. frqio e erfa zozo
H. 34 / 2020 - {rcl cF-t
m-ei6'qq' rc49/2020/Ewtqtq(54).- vqr(, 6ftfir6 crq 3frr tqr m qBftqq 2or7 (2017 +,r A (Frt qq+
qErre EiT 3Tfuq<il fr'st, qftftqq ?rEr r?n b ft errn 148 6r<r T(f, slRdt +r rfrrr rG gq, qfi:v-( fi ffiqit q<,
6ft{{r6 srffi{ h srFrfuf 6-{ furr{r fi qe(f,{r {'. ztlzotg-trwr lfi'( fiqt6 gs-10-19/20191a67via(a6) fui6, 23
Brtfi, 2019 ffi {frrrro h rrqr{ (qff$r<or) d, rqi6 131 ilrte 24 3r+{, 2019 + yfirflfd ffnn rrqr w, t ffikc
q1.6qlqn+<fr{, wrfq:-
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(iD Aftq ilS+< + ftfl qcg+,;3i6,eflft6 ftqI qrqnn, er-rtq :-
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maio ('s to-3gt2ozorqwqtE(54) - snteT *',if4cra fi gr{e 348 *'Erus (3) fi 3q5{q fr, ry fuam 6r
Jrfugdr m-aio qs' rc4s/zozotEwtq'a454), frHi6 08-04-2020 6'13iafr 3r{+tE Trilqril il qrfuor t, urc,cru
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Atal 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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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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