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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^section¹⁶⁴^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: -

(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.

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 ^ofApril, 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}³⁷ⁱⁿ^{FORM GSTR-I verified}^through

By the order and in the name of ^The^{Governor of}^{Chhattisgarh,}

GAURAV DWIVEDI, Principal ^Secretary.

elecffonic verifi cation code ^(EVC)."

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uftrzrd *'rreqra fr'arq taer srlntqurt,

ftra EaA, rge ufuo.

Atal Nagar, the 6th ^JtrlY²⁰²⁰

NOTIFICATION

No. 50/2020 - State Tax

No. F 10-61/2 O2OICTN(}4) - ^In^exercise^of^the^{powers conferred}^by^section¹⁶⁴^of^{the Chhattisgarh}

Goods and Services ^TaxAct, ^{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) 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.

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.

Sl. No.

Section under which composition

levy is opted

Category ^of^registered^persons

Rate of tax

(l)

(lA)

(2)

(3)

Sub-sections (1) and ⁽²⁾^of

section l0

Manufacturers, other than

manufacturers of such ^goodsas

may be notified by the

Government

half per cent. of ^the

turnover in the State

Sub-sections

section 10

(l) and (2) of

Suppliers rnaking supplies

referred to in clause (b) of

paragraph 6 of Schedule II

two and a halfper ^cent.of

the turnover in the State

Sub-sections (l) and ⁽²⁾of

section l0

Any other supplier eligible for

composition levy under sub-

sections ⁽¹⁾and ⁽²⁾ofsection 10

half per cent. of ^the

turnover of

taxable

supplies of goods ^and

services in the State

Sub-section ^(2A)of section ¹⁰

Registered ^personsnot eligible

under the composition levy under

sub-sections (l) and (2), but

eligible to opt to pay tax under

sub-section ^(2A),of section l0

three per cent. of ^the

turnover of supplies ^of

goods and services in the

State.".

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ftwBifl, rgu uBa.

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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^section¹⁴⁸^{of the}^said^Act,^the^State

Govemment, on the recommendations of ^the^{Council, hereby}^makes^{the following further}^amendmentⁱⁿ

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^specifiedⁱⁿ^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}^mentionedⁱⁿ^{the corresponding}^entryⁱⁿ^{column (4)}^of

the said Table by the due date, namely:--

Bdsrq trqq'd, fr<i* r l gar{ zozo

oro ^(s)

S. No.

(1)

Class of registered persons

Rate of interest

(3)

Tax period

(4\

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 till

24th day ofJune, 2020

February, 2020,

March 2020,

Aoril.2020

Taxpayers having an aggregate turnover ^ofup

to rupees 5 crores in the ^{preceding financial}

year, whose principal place of business ^isⁱⁿ

the States of Chhattisgarh.

Nil till the 30th day of June,

2020, arrd 9 per cent thereafter

till the 30th day of September,

2020

February,2020

Nil till the 3rd day of July,2020,

and 9 per cent thereafter till the

30th dav ofSeotember. 2020

March,2020

Nil till the 6th day of luly,2020,

and 9 per cent thereafter till the

30th dav ofSeptember, 2020

April,2020

Nil till the 12th day of

September, 2020, and 9 per cent

thereafter till the 30th day of

September, 2020

May,2020

Nil till the 23rd day of

September, 2020, and 9 per cent

thereafter till the 30th day of

September, 2020

June, 2020

Nil till the 27th day of

September, 2020, and 9 per cent

thereafter till the 30th day of

September. 2020

July,2020;'

TABLE

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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fttaBilA, rgq ^qtua.

Atal Nagar, the 6th Jl.tly 2020

NOTIFICATION

No.5212020 - State Tax

No. F 1O-6112020/CTA/(86). -

In exercise of the powers conferred by section ¹²⁸of ^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 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: -

,,TABLE

S. No.

fl)

Class of registered persons

Tax period

(3)

Condition

Taxpayers having an aggregate tumover

of more than rupees 5 crores in ^thg

preceding financial year

February, 2020,

March, 2020 and

April,2020

If retum in FORM GSTR-3B ^is

furnished on or before the 24th

day ofJune, 2020

Taxpayers having an aggregate tumover

of up to rupees 5 crores in the ^preceding

furancial y'ear, whose principal ^placeof

business is in the States of Chhattisgarh.

February,2020

If return in FORM GSTR-3B is

furnished on or before the 30th

dav ofJune. 2020

March,2020

If return in FORM GSTR-3B is

furnished on or before the 3rd day

ofJulv.2020

4pr11,2020

If return in FORM GSTR-3B is

furnished on or before the 6th day

ofJulv. 2020

Ill{.ay,2020

If return in FORM GSTR-3B is

furnished on or before the l2th

day ofSeptember,2020

June, 2020

If return in FORM GSTR-3B is

furnished on or before the 23rd

dav ofSeotember.2020

Jluly,2020

If return in FORM GSTR-3B is

furnished on or before the ^27th

dav ofSeptember.2020

636 ⁽⁸⁾

Bffi{ila rtstq:r, frri5 ¹a g,6 roro

(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}^section⁴⁷^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:

Provided also that where the total ^amourt^of^state^tax^payableⁱⁿ^{the said}^return^is^nil,^the^total^amount

oflate fee ^payablefor a tax ^period,^{under section}^{47 ofthe}^said^Act^shall^stand^{waived for}^the^{registered person}

who failed to furnish the ^return^{in FORM}^{GSTR-3B for}^the^{months of July,}²⁰¹⁷^to^January,^2020,by^the^due

date but furnishes the ^said^retum^between^{the period}^from^0lst^day^of^[dy,2020^to^{30th day}^of^September,

2020.".

This notification shall deemed to ^{have come}^{in to force}^{from24thJtne2020.}

By the order and in the name of The Governor ^of^{Chhattisgarh,}

GAURAV DWIVEDI, Principal ^Secretary.

3{fuWar

53,/202o{rfl

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dfraG+fi, rgu ufua.

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

Sl. No.

(l)

Month/ Quarter

(2)

Dates

(3)

March,2020

10th day of July,2020

Aoril.2020

24thdav ofJulvss- 2020

May,2020

28th day ofJulv, 2020

lune,2020

05th day of August,2020

Januarv to March^ 2020

lTth dav of Julv^ 2020

April to Jtne,2020

03rd dav of Ausust. 2020."

636 ⁽¹⁰⁾

e;r#qrc {HErd, frqiq u gar$ zozo

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.

3r&[ ^;[rR,f{ai.F, 6 Edr$ 2020

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636 ⁽¹¹⁾

Atal Nagar, the 6th July 2020

NOTIFICATION

No. 5412020 - State Tax

No. F l0-61/2020lCTA/(88). - In exercise of the ^powersconferred by section 168 of the ^Chhattisgarh

Goods and Services Tax Act, 2017 ⁽⁷of 2017), ^read^with^sub-rule⁽⁵⁾^ofrule 6l of ^the^{Chhattisgarh Goods and}

Services Tax Rules, 20l7(hereafter in this notification ^referred^toas 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^CommercialTax ^{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 ." .

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.

c6.)

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Edr€nra fr'rreqrd fi ara taqr rriergun,

ftta Btfl, u-4p utuo.

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}^section²⁹^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^specifiedⁱⁿ^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^section²⁵^{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: -}

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^section¹⁰⁷^{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}^section¹⁰⁷^{of the}^said

Act empowers the Appellate ^{Authority that}^it^may,^if^he^is^satisfied^that^the^{appellant was prevented}^by

636 ⁽14)

sdeq6 {qqd, ftai* r l gar{ zoio

sufficient cause from presenting the appeal within the aforesaid ^periodof 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 ^perclause ^(c)and clause ^(d)ofsub-section ^(l)of

section I 69 of the said Act and the period ofthirty days ^providedfor application for revocation of ^cancellation

order in sub-section (l) ofsection 30 ofthe said Act, the ^period^forfiling appeal under section ^(l)^ofsection

107 of the said Act and also the period of condoning the ^{delay provided}in sub-section ⁽⁴⁾of ^Section¹⁰⁷^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 ^gettheir cancellation of ^registration

revoked despite having fulfilled all the requirements for ^revocationof cancellation of ^{registration;the}^said^Act

being a new Act, these taxpayers could not apply for ^revocationof ^cancellationwithin ^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 ^powersconferred 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 ^(Removalof ^{Difficulties)}

Order,2020.-

2. For the removal of difficulties, it is hereby clarified that for the ^purposeof calculating the ^period^{of thirty}

daysfor filing application for revocation ofcancellation ofregistration under sub-section ^(l)^ofsection³⁰^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:-

Date ofservice ofthe said cancellation order; or

31st day ofAugust,2020.

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^zo.