छत्तीसगढ़ माल और सेवा कर अधिनियम, 2017 संबंधी

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Atal Nagar, the 6th JulY 2020

NOTIFICATION

- No. ⁴⁸/²⁰²⁰ - State Tax

No. F ¹⁰-⁶¹/²⁰²OlCTlY(⁵³) . - In exercise of the powers conferred by section ¹⁶⁴ of the Chhattisgarh Goods and Services Tax Act, 2017 ('t 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: -

1. (l) These rules may be called the Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2020.

(2) They shall deemed to have come into force on 27th dayof May.2020.

2. In the Chhattisgarh Goods and Services Tax Rules, ²⁰¹⁷ (hereinafter referred to as the said rules), in rule 26 in sub-rule ( 1), for the second proviso, following provisos shall be substituted, namely:

"Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the periorl from the 2lstday of April, 2020 to the ³Othday of September,2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).

Provided also thrit a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, ²⁰²⁰ to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-I verified through elecffonic verifi cation code (EVC)."

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 6th JtrlY 2020

NOTIFICATION No. ⁵⁰/²⁰²⁰ - State Tax

No. F 10-61/2 O2OICTN(}4) - In exercise of the powers conferred by section ¹⁶⁴ of the Chhattisgarh Goods and Services Tax Act, 2Ol7 (7 of 2017),the State Govemment, 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 (Seventh Amendment) Rules, 2020.

(2) They shall deemed to have come into force with effect from the 0lst day of April, ²⁰²⁰.

2. In the Ctrtrattisgarh Goods and Services Tax Rules, ²⁰¹⁷, n rule ⁷, for the Table, the following Table shall be substituted, namely :-

*TABLE

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

GAURAV DWIVEDI, Principal Secretary.

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AtalNagar, the 6th IulY 2020

NOT]FICAT]ON

No. 51/2020 - State Tax

No. F ¹⁰-⁶¹/²O²OICTIY(⁵⁵). - 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) read with section 148 of the said Act, the State Govemment, on the recommendations of the Council, hereby makes the following further amendment in Notification No. 13/2017-State Tax, No. F-l0-44l2AnrcTN(g7), Chhattisgarh commercial Tax Department, dated the 29th June, 2017, published in the Gazette (Extraordinary) of Ctrhattisgarh, No. 256, datedthe29th June,2017, namely :-

In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely: -

"Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, 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 foi the months mentioned in the corresponding entry in column (⁴) of the said Table by the due date, namely:--

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2. This notification shall deemed to have come in to force from 24th June 2020.

B' the order and in the name of The Governor of Chhattisgarh,

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 6th Jl.tly 2020

NOTIFICATION

No.5212020 - State Tax

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 further amendments in the Notification No. '^7612018-State Tax, No. F-¹⁰- 65/2Ol8lCTN(123), Ctrhattisgarh Commercial Tax Department, dated the 3lst December,2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 523, datedthe 3lst December,2018, namely:-

ln the said notification,-

(i) in the third proviso, for the Table, the following Table shall be substituted, namely: -

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(iD after the third proviso, the following provisos shall be inserted, namely : -

"Provided also that the total amount oflate fee payable for a tax period, under section 47 ofthe said Act shall stand waived which is in excess of an amount of two hundred and frfty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020,by ih" dr. date but furnishes the said return between the period from ⁰¹st day of July, ²⁰²⁰ to ³⁰th day of September. 2020:

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

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Atal Nagar, the 6th July 2020

NOTIFICATION

No. 53/2020 - State Tax

No. F l⁰-⁶ll²⁰²⁰lcTAl(⁸⁷). - In exercise of the powers conferred by section ¹²⁸ 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 amendment in the Notification No. 04/2018-State Tax, No. F-10-2/20l8lCTN(3), Chhattisgarh Commercial Tax Department, dated the 24th January, ^{20 1} 8, published in the Gaz.ette (Extraordinary) of Chhattisgarh, No. 3 I -A, dated the 25th J antary, 20 18, namely :-

In the said notification, for the fourth- proviso, the following proviso shall be substituted, namely : -

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quartermentioned in column (2) of the Table belowin FORM GSTR-I by the due date, but furnishes the said details on or before the dates mentioned in column(3) of the said Table :-

TABLE

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2. This notification shall deemed to have come in to force ftom24thlane2020.

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 6th July 2020

NOTIFICATION

No. 5412020 - State Tax

No. F l⁰-⁶¹/²⁰²⁰lCTA/(⁸⁸). - 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 Chhattisgarh Goods and Services Tax Rules, 20l7(hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the Notification No. 29/2020-State Tax, No. F-10-3512020/CTN(45), Chhattisgarh Commercial Tax Department, dated the 31st March, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 178, dated the 3lst Marah,2020, namely:-

In the said notification, in the first paragraph, after the hfth proviso, the following provisos shall be inserted, namely: -

"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 Chhattisgarh, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 1 st day of Octob er, 2020 ." .

2. This notification shall deemed to have come in to force from 24th June2020.

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 6th JttlY 2020

ORDER

No. 0l/2020 - State Tax

L{o. F l⁰-⁶¹/²⁰²⁰/CT/V(⁸⁹). - WHEREAS, sub-section (²) of section ²⁹ of the Chhattisgarh Goods and Services Tax Act,2017 (hereinafter referred to as the said Act)provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under: -

(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or

(b) a person paying tax under section l0tras not furnished returns for three consecutive tax periods, or (cj any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or

(d) any person who has taken voluntary registration under sub-section (³) of section ²⁵ has not commenced business within six months from the date of registration; or

(e) registration has been obtained by means of fraud; willful misstatement or suppression of facts:

Provided that the proper officer shall not cancel the registration without giving the person an opporrunity of being heard.

AND WHEREAS, sub-section (l) of section 169 of the said Act provides for service of notice (opportunity ofbeing heard); clauses (c) and (d) ofsaid sub-section are as under: -

(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or

(d) by making it available on the common portal; or

AND WHEREAS, sub-section (l) of section 30 of the said Act provides for application for revocation of cancellation of theregishation within thirry days from the date of service of the cancellation order;

AND WHEREAS, sub-section (l) of section 107 of the said Act provides for filing appeal by any person aggrieved by any decision or order passed by an adjudicating authoritv within three months from the date on which the said decision or order is cornmunicated to such person and sub-section (4) of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by

636 ( 14)

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sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month;

AND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of section 29 ofthe said Act by the proper officer by sen'ing notices as per clause (c) and clause (d) ofsub-section (l) of section I 69 of the said Act and the period ofthirty days provided for application for revocation of cancellation order in sub-section (l) ofsection 30 ofthe said Act, the period for filing appeal under section (l) ofsection 107 of the said Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the said Act has elapsed; the registered persons whose registration have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration;the said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specified time period of thirty days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the provisions ofsub-section (l) ofsection 30 ofthe said Act;

NOW, THEREFORE, in exercise of the powers conferred by section 172 of theChhattisgarh Goods and Services Tax Act, 2017, the State Government, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: - l. Short title.-This Order may be called the Chhattisgarh Goods and Services Tax (Removal of Difficulties) Order,2020.-

2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty daysfor filing application for revocation ofcancellation ofregistration under sub-section (l) ofsection 30 of the Act for those registered persons who were served notice underclause (b) or clause (c) ofsub-section (2) of section 29 inthe manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and *'here cancellation order waspassed up to 12th June, 2020,the later of the following dates shall be considered:-

a) Date ofservice ofthe said cancellation order; or b) 31st day ofAugust,2020.

3. This order shall deemed to have come in to force from 25th June2020.

Bv the order and in the name of rht"#[HT|?]],,ixit3li;"" {ara+, grr aw A€-i €rc.n, 6'ddlsrc am rnefu gronau, wgt t gfta au rrerftra - z o z o.