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Atal Nagar, the 8th May 2020
NOTIFICATION
No. 38/2020- State Tax
No. F l0-56/2020lCTN(69).- 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:
I . ( I ) These rules may be called the Chhattisgarh Coods and Services Tax (Fifth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the date of issue of this notification.
2.
In the Chhattisgarh Gqods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with
effect from the'2Ist lpil, 2020, in rule 26 in sub-rule (l), after the proviso, following proviso shall be inserted,
namely:
"Provided further that a registered person registered under the provisions of the Companies Act, 20 l3
(18 of 2013) shall, during the period from the 2lst day of April, 2020 to the 30th day of Jwe,2020, also be
allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code
(EVC).".
3.
In the said rules, after rule 67,with effect from a date to be notified later, the following rule shall be
inserted, namely: -
"67A.Manner of furnishing of retum by short messaging service facility.- Notwithstanding anything contained
in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-
38 for a tax period, any reference to electronic furnishing shall include furnishing ofthe said return through a
short messaging service using the registered mobile number and the said return shall be verified by a registered
mobile number based One Time Password facility.
Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that
has nil or no entry in all the Tables in FORM GSTR-3B.".
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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Atal Nagar, the 8th Nday 2020
NOTIFICATION
No.3912020- State Tax
No. F 10-56/2020|CTN(70).- In exercise of the powers conferred by section 148 of the Chhattisgarh
Goods and Services Tax Act, 2017 (7 of 2017), the Govemment, on the recommendations of the Council,
hereby makes the following amendments in the notification of the State Govemment, in the Commercial Tax
Department, Notification No. lll2020-State Tax, No. F-10-35l2020lCTN(35) dated the 3lst March,2020,
namely:-
In the said notification
(i) in the first paragraph, the following proviso shall be insertdd, namely: -
"Provided that the said class ofpersons shall not include those corporate debtors who have furnished
the statements under section 37 and the returns under section 39 of the said Act for all the tax periods
prior to the appointment of IRP,/RP.";
(ii)
for the paragraph 2, with effect from the 2lst March, 2020, tbe following paragraph shall be
substituted, namely: -
470 (21
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.,2. Registration.- The said class of persons shall, with effect from the date of appointment of IRP / RP,
be treated as a distinct person of tire 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 thrry days of the appointment of the IRP/RP or by 30th
Jvte, 2020, whichever is later:.".
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWMDI, Principal Secretary'
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Atal Nagar, the 8th MaY 2020
NOTIFICATION
No. 4112020- State Tax
No. F 10-56/2O2O]CTN(71).- ln exercise of the powers conferred by sub-section (l) of section 44 of
the Chhattisgarh Goods and Services Tax Act, 2Ol7 (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), and in supersession of Chhattisgarh Government, in the Commercial
Tax Department, Notification No. l5/2020-State Tax, No. F-10-3512020/CTA/(39) dated the 3lst March,2020,
except as respects things done or omitted to be done before such supersession, the Commissioner, on the
recommendations of thJ 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 the 30th September,2020'
3TBq"-rT
/2020 -
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary'