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e48 ⁽¹⁾

Atal Nagar, the 15th September 2020

NOTIFICATION

No.6212020- State Tax

No..F l0-72/2020/CTN(l[2).-lnexercise of the powers conferred by section 164 of the Chhattisgarh

Goods and Services Tax Act, 2017 ⁽⁷of 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: -

1. Short Title and commencement.-(1) These rules may be called the Chhattisgarh Goods and Services Tax

(Tenth Amendment) Rules, 2020.

(2) This notification shall be deemed to have come in to force on 20th August, 2020.

2. In the Chhattisgarh Goods and Services Tax Rules, 2017 ^(hereinafterreferred to as the said rules), in rule 8,

for sub-rule (4A), the following sub-rule shall be substituted with effect from 0lst April,2020, namely:-

"(4A) Where an applicant, other than a person notified under sub-section ^(6D)of section 25, opts for

authentication of Aadhaar number, he shall, whils submitting the application under sub-rule(4), with

effect from 2 I st August, 2020, undergo authentication of Aadhaar number and the date of submission

of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen

days from the submission of the application in Part B of FORM GST REG-01 rurder sub-rule ^(4),

whichever is earlier.".

3. In the said rules, in rule 9, with effect from 2lst August, 2020,-

(i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:-

"Provided that where a person, other than a person notified under sub-section (6D) of section

25, fails to undergo authentication of Aadhaar nurnber as specified in sub-rule (4A) of rule 8

or does not opt for authentication of Aadhaar numbero the registration shall be granted only

after physical verification of the place of business in the presence of the said person, in the

manxer provided under rule 25:

Provided further that the proper offrcer may, for reasons to be recorded in writing and

with the approval of an officer not below the rank of Joint Commissioner, in lieu of the

physical verification ofthe place ofbusiness, carry out the verification of such documents as

he may deem fit.";

(ii) in sub-rule (2), before the Explanation, the following proviso shall be inserted, namely: -

"Provided that where a person, other than a person notified under sub-section (6D) of section

25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8

or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may

be issued not later than twenty one days from the date of submission of the application.";

(iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted;

(iv) for sub-rule (5), the following sub-rule shall be substituted, namely:-

"(5) lfthe proper officer fails to take any action. -

(a)

within a period of three working days from the date of submission of the

application in cases where a person successfully undergoes authentication of Aadhaar

number or is notified under sub-section (6D) of section 25; or

(b)

within the time period prescribed under the proviso to sub-rule (2), in cases

where a person, other than a person notified under sub-section (6D) of section 25,

e4s 121

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fails to undergo authentication of Aadhaar number as specified in sub-rule (aA) of

rule 8; or

(c)

within a period of twenty one days from the date of submission of the

application in cases where a person does not opt for authentication of Aadhaar

number; or

(d)

within a period of seven working days from the date of the receipt of the

clarification, information or documents fumished by the applicant under sub-rule ^(2),

the application for grant ofregistration shall be deemed to have been approved.".

4. In the said rules, in rule 25, with effect from 2lst August 2020, after the words ^*failureof Aadhaar

authentication", the words "or due to not opting for Aadhaar authentication" shall be ^inserted.

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

MANINDER KALJR DWIVEDI, Principal Secretary.

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