छत्तीसगढ़ माल और सेवा कर (संशोधन) अधिनियम, 2020 (क्रमांक 5 सन् 2020)

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CHHATTISGARH ACT

(No.5 of 2020)

TIIE CHHATTISGARII GOODS AI\D SERVICES TAX (AMENDMENT) ACT ²⁰²⁰.

An Act to amend the Chhattisgarh Goods and Services Tar Act, 2OLT ( No. 7 of 2ol7l.

Be it enacted by the Chhattisgarh Legislature in the Seventy- First Year of the Republic of India, as follows:-

Short title and commencement.

(21 It extends to the whole State of

Chhattisgarh.

aPPoint:

3. In the Principal Act, in Section 10,-

Amendment of Section 1O.

(a) in sub-section (1), after the second proviso, the following shall be inserted, namely:- "Explanation.-For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in the State."

(b) in sub-section (21,-

(il in clause (e), for the word "Council: ", the words "Council; and" shall be

substituted;

(iil after clause (e), the following

shall be inserted, namely:-

"(0 he is neither a casual ta>

(c) after sub-section (2l,, the following shdl be added, namely:-

" (2 Al Notlyithstanding anything to the contrar5r contained

in this Act, "but subject

to the provisions of sub- sections (3) and (4) of Section 9, a registered person, not eligible to opt to pay ta>r under sub- section (1) . and sub- 408 (26)

qrdsrrEuq,Td, frri* zr q*a zozo

section (2l,, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to paY, in lieu of the tax payable by him under sub- section (1) of Section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three percent of the hrrnover in State, if he is not- (a) engaged in making any supply of goods or services which are not leviable to tax under this Act;

(b) engaged in making any inter-State outward supplies of goods or services; (c) engaged in making any supply of goods or services through an electronic commerce operator who is required to collect tor at source under Section 52; (d) a manufachrrer of

such goods supplier of such services as may be notified by the Government on t]le recommendations of the Council; and Bffisrrd{qq{, frci6 zr erfra zozo

4oE 127)

(e) a casual ta>

person:

Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tor Act, 1961 (No. 43 of 1961), the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to PaY tax under this sub- section."

(d) in sub-section (3), for the words, brackets and figure "under sub-section (¹)", wherever they occur, the words, brackets and figure "under sub-section (1) or sub- section (2A1, as the case may be,' shall be substituted.

(e) in sub-section (4l., for the words, brackets and figure "of sub-section (1)", the words, brackets and figure "of sub- section (1) or, as the case may be, sub-section (2A1" shall be substituted.

(0 in sub-section (5), for the words, brackets .and figure "under sub-section (1)", the 408 (28) Bdl€rertqqd,friis ²t srfra zozo

words, brackets and figure "under sub-section (1) or sub- section (2A), as the case may be,' shall be substituted.

(g) after sub-section (5), tJ,e following shall be inserted, namely:- "Explanation 1.-For the purposes of computing aggregate turnover of a Person for determining his eligibilitY to pay tax under this section, the expression "aggregate turnover" shall include the value of supplies made by such person from the 1st daY of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. Explanation 2.-For the purposes of determining the tor payable by a person under this section, the expression "turnover in State" shall not include the value of following supplies, namely::

(i) supplies from the first day of April of a financial year up to the date when such person becomes liable for6;6flgip6qqq,ftqis et srfrd zozo 408 (2e) registration under this Act; and

(ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount."

Act, in Section 22, in

4.

Amendment of Section 22.

In the Principal sub-section (1),-

proviso, for the full stop ".", the colon rr'rr shall be

(i) in second punctuation punctuation substituted;

(ii) after the

and second proviso, the shall be added,

following namely:-

"Provided also that the Government ffi&y, on the recommendations of the Council, enhance the aggregate ttrrnover from twent5r lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in tJ:e supply of goods, subject to such conditions and limitations, as may be notified.

Explanation.-For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as t],e consideration is represented by way of interest or discount." ffi{Eqd, ftqi⁶ zr erftd zoeo

408 (30)

Amendment of Section 25.

5. In the PrinciPal Act, in Section ²⁵' after sub-section (6), the following shall be added, namelY:-

"(6A) Every registered person shall

or

Prescribed:

undlrgo authentication' . furnish Proof of Possesslon of Aadhaar number, in such form and manner and within such time as may be Provided that if an Aadhaar number is not assigned to the registered P"r"-orr, such Person shall be offered alternate and viable means of identification in such manner as Government ffiay, on the ,."6**endations of the

Council, Prescribe:

Provided further that in case of failure to undergo authentication or furnish proof of Possession . of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such Person shall be deemed to be invalid and the other Provisions of this Act shall aPPIY as if such person does not have a

. registration.

(68) O; and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or . furnish Proof of Possession of Aadhaar number, in such408 (31) sdffi{qqd,ft ma.nner as the Government ffiey, on the recommendations of the Council, speci$r in the said notification:

Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government ffiay, on the recommendations of the Council, speciS in the said notification.

(6C) On and from tl,e date of notification, every Person, other than €u3, individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such of partners, number of Managing Members Committee of Association, Board of Trr.rstees, authorised representative, authorised signatory and such other class of persons, in such manner, os the Government ffiay, on tJ'e recommendations of the Council, specify in the said notification:

Provided that where such person or class of ⁴⁰⁸ (³²) s*{rr6 {wttT, frqio z I erfra zozo

persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government ffi&y, on the recommendations of tl,e Council, speciff in tl:e said notification.

(6D) The provisions of sub-section (64,) or (68) or (6C) shall not apply to such person or class of persons or part of the state, as the Government ffi8y, on the of the recommendations Council, Speciff by notification.

Explanation-For the purposes of this section, the expresslon "Aadhaar number" shall have the same meaning as assigned to it in clause (a) of Section 2 of the Aadhaar (Targeted Delivery of Financial and . Other Subsidies, Benefits and Services) Act, 2016 (No. 18 of 2016)."

6.

Insertion of new Section 31A.

In the Principal Act, after Section 31, the following shall be inserted, namely:-

"31A. Facility of digital payment . to recipient.-The Government ffioy, on the recommendations , fr4i6 21 eTfrd zozo

4oE (33) of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or senrices or both made by him and grve option to such recipient to make pa5rment accordingly, in such manner and subject to such conditions and restrictions, as may be prescribed."

Principal Act, in Section 39,-

7. In the

Amendment of Section 39.

(a) for sub-section (1) and (2), the following shall be substituted, namely:-

"(1) Every registered person, other than arL lnPut Service Distributor or a non-resident taxable person or a person paylng tax under the provisions of Section L0 or 51 or 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, ta>r paid and such other particulars, in such form and manner, and within such time, as may be prescribed:

Provided that the Government may, on the recommendations of the ⁴⁰⁸ (³⁴) ud{Trr6{inq{,fr

Council, noti$r certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein.

(2) A registered person payrng tax under the provisions of Section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and. manner, and within such time, as may be prescribed."

(b) for sub-section (7), the following

shall be substituted, namely:-

"(71 Every registered person who is required to furnish a return under sub- section ( 1), other than the person'referred to in the proviso thereto, or sub- section (3) or (5), shall pay to the Government the tax due as per guch return not later than the last date on which he is required to furnish such rehrrn:

Provided that every registered person furnishing return underEi*qrrq {qrd, fu-s 2 t srfra zozo 408 (3s) the proviso to sub-section (1) shall pay to the Government, tl,e ta>< due taking into account inward and outward supplies of goods or serwices or both, inPut ta>r credit availed, tor payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed:

Provided further that every registered person furnishing return under sub-section (21 shall pay to the Government, the ta>r due taking into account turnover in the State, inward supplies of goods or services or both, ta>r payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be

8.

Amendment of Section 44.

prescribed." In the Principal Act; in Section 44,- (il in sub-section (1), for the punctuation full stop ".", the punctuation colon rr ' rr shall be

substituted; and

(ii) after sub-section (t), the following

shall be added, namely:-

"Provided that the Commissioner ffi&y, on the recommendations of the Council and for reasons to be recorded in

Eftsrrq {qq{, ft

4or (36)

writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be sPecified therein:

Provided further that any extension of time limit notified by tl'e Commissioner of Central tax shall be deemed to be notilied bY the Commissioner."

9.

Amendment of Sectlon 49.

In the Principal Act, in Section ⁴⁹, after sub-section (9), the following shall be added, namely:-

'(10) A registered person ffiey, on ttre common Portal, transfer any amount of tur, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax, or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund . from the electronic cash

ledger under this Act.

(11) Where any amount has been transferred to the electronic cash ledger under this Act, itre sarne shall be deemed to be deposited in the said ledger as provided in sub-section

(1)."

10.

Amendment of Section ⁵O-

In the Principal Act, in Section ⁵⁰, after sub-section (1), the following shall be added, namely:-

11.

Amendment of Section 52.

"Provided that the interest on tax payable in respect of supplies made during a ta>r period and declared in the return for the said Period furnished after the due date in accordance urith the provisions of Section 39, except where such return is furnished after commencement of any proceedings under Section 73 ot 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash ledger." In the Principal Act, in Section 52,' (a) in sub-section (41, for the punctuation full stoP ".", the punctuation colon rr'rr shall be substituted;

(b) after sub-section (4), the following

shall be added, namelY:-

"Provided t]:at the Commissioner ffioY, for reasons to be recorded in writing, bY notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein:

Provided further that arrY extension of time limit notified bY the Commissioner of Central tax shall be deemed to be notified bY the Commissioner."

(c) in sub-section (5), for the punctuation full stoP ".", the punctuation colon rr'rr shall be substihrted; and

(d) after sub-section (5), the following

shall be added, namely:-

uffiqrc{qqd,ftqi6 zt erta zozo

aor (rt)

"Provided that the Commissioner ffidy, on the recommendations of the Council and for reasons to be recorded in writing, bY notification, extend the time limit for furnishing the annual statement for such class of registered Persons as maY be specified therein:

Provided further that any extension of time limit notified bY the Commissioner of Central tar shall be deemed' to be notified bY the Commissioner."

L2.

Insertion of new Section 534.

In the Principal Act, after Section ⁵³, the following shall be inserted, namely:- "S3A.Transfer of certain amounts'- Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger und.er the Central Goods and Service Tax Act or under the Integrated Goods and Service Tax Act or under the Goods and Service Tax (ComPensation . to States) Act, the Government shall, transfer to the Central ta>r account or Integrated Tax Account or Cess account, all amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be Prescribed."

13.

Amendment of Section 54.

In the PrinciPal Act, in Section ⁵⁴, after sub-section (⁸), the following shall bd added, namely:-

"(8A) Where the Central Government has disbursed the refund of State Tax, the Government shall transfer an amount equal to the amount so refunded, to the Central

Government."

L4. In the Principal Act, in Section ⁹⁵,-

Amendment of Section 95.

(i) in clause (a),-

(a) after the words "APPellate Authorit5r", the words "or the National Appellate Authority" shall be inserted;

(b) after the words and figures "of Section 100", the words and figures 'or of Section 10 lC of the Central Goods and Service Tax Act" shall be inserted;

(ii) after clause (e), the following

shall be added, namely:-

"(0 "National Appellate Authorit5r" means the National Appellate Authority for Advance Ruling referred to in Section .101A."

15.

Insertion of new Section 1O1A.

In tJ:e Principal Act, after Section 101, the following shall be inserted, namely:-

"1O1A. National Appellatb Authority for Advance Ruling under Central Goods and Senzice Tax Act, shall be Appellate Authority under this Act.- Subject to the provisions of this Chapter, for th6 purpose of

408 (40)

'ffis ²¹sr+dzozo

this Act, the National Appellate Authority for Advance Ruling constituted under Section 101A of the Central Goods and Services To< Act shall be deemed to be the National Appellate Authority for Advance Ruling under this Act."

16. In the Principal Act, in Section 103,- Amendment of Section 1O3.

(i) after sub-section (1), the following

shall be added, namely:-

"(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding

(a) the applicants, being distinct persons, who had sought the ruling under sub- section (1) of Section 10 18 of Central Goods and Service Tax Act and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 196l (No. 43 of

1e61);

(b) the concerned officers and the jurisdictional offi cers in respect of the applicants referred

to in clause (a) and the registered persons having the sarne Permanent Account Number issued under the Income-tar Act, 1961(No. 43 of

1961)."

(ii) in sub-section (21, after the words, brackets and figure "in sub-section (1)", the words, brackets and figure "and sub-Section (1A)" shall be inserted.

L7.

Amendment of Section 1O4.

In the Principal Act, in Section 104, in sub-section (I),-

(a) after the words "Authority or the

Appellate Authoriqy'', the wordsoor the National Appellate

Authority" shall be inserted; and

(b) after the words and figures "of Section 101", the words and figures "or under Section 101C of the Central Goods and Service Tax Act" shall be inserted

18. In the Principal Act, in Section 105,-

Amendment of Section 105.

(a) for the marginal heading, the following shall be substituted, namely:-

"Powers of Authority, Appellate Authority and National Appellate Authority."

sfr€rk,{E[rd,ftqis zr srfu zozo

los (42)

(b) in sub-section (1), after the words "APPellate Authorit5/, the words oor the National ApPellate Authorit5/ shall be inserted; and

(c) in sub-section (²¹, after the words "APPellate Authorit⁵/, wherever theY occur, the words *or the National APPellate

Authorit5/ shall be inserted.

In tJ,e Principal Act, in Section ¹⁰⁶,- 19.

Amendment of Section 106.

(a) for the marginal heading, the following shall be substituted, namely:-

'(3A) Where the Authority referred to in sub-section (²l., after holding examination as required under the said sub- section comes to tl'e conclusion that any ' registered Person has

Provided that no Penalty shatl be leviable if the profiteered amount is deposited within thirty daYs of the date of passing of the order by the AuthoritY. Enplanation.-For the purposes of this section, tJre expression "profiteered" shall the amount determined on account of not passing tl:e benefit of reduction in rate of ta>r on supply of goods or services or both or the benefit of inPut ta>r credit to tJre reciPient bY way of commensurate reduction in the Price of the goods or services or both."

Repeal.

2L. The Chhattisgarh Goods and Services Ta>< (Amendment) Ordinance, 2OL9 (No.4 of 2OL9l is herebY rePealed.

tarc*,guawtwsrcfi ,ir+s{qamvrc#agrandq,srcilrrm,Irqg{igFaawr{,TRra-zozo.