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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 ^prescribedunder 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 ^prescribedunder 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 ^properofficer in lieu of the ^physicalcopy 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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