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Atal Nagar, the l3th October 2020
NOTIFICATION
No.7ll2020 - State Tax
No. F 10 -76/2020/CTN(104).- In exercise of the powers conferred by sixth proviso to rule 46 of the Chhattisgarh Goods and Services Tax Rules, 2017,lhe Govemment, on the recommendations of the Council, hereby makes the following amendments in the Notification No. 1412020-State Tax, No. F-10- 35l2020lCTN(38), Chhattisgarh Commercial Tax Deparffnent, dated the 3lst March, 2020 published in the Gazelte (Extraordinary) of Chhattisgarh, No. 178, dated the-3lst March, 2020,nanrely:-
In the said notification,-
(i) in the first paragraph, for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted;
(ii) in the second paragraph, for the figures, letters and words " l stday of October", the figures, letters and words "lstday of December" shall be substituted.
2. This notification shall be deemed to have come in to force on 30th September 2020.
By order and in the name of the Governor of Chhattisgarh,
MANINDER KAUR DWIVEDI, Principal Secretary.
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Atal Nagar, the l3th October 2020
NOTIFICATION
No.72/2020 - State Tax
No. F l0-76/2020lCTAl(105).- 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 Chhauisgarh Goods and Services Tax Rules, 2017, nameli:-
l. (l) These rules may be called the Chhattisgarh Goods and Services Tax (Eleventh Amendment) Rules, 2020.
(2) They shall deemed to have come into force from 30th September,2020.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (herenafter referred to as the said rules), in rule 46, after clause (q), the following clause shall be inserted, namely:-
"(r) Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48.".
3. In the said rules, in rule 48, in sub-rule (4), the following proviso shall be inserted, namely:-
"Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.".
4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:-
"(2)ln case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.".
2. This notification shall be deemed to have come in to force on 30th September 2020.
By order and in the name of the Governor of Chhattisgarh,
MANINDER KAUR DWIVEDI, Principal Secretary.
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