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I

EdT-qE d rwq-q d crq t opn sTrtqrgqx.

qFfi ott ffi-fr. rgu vfoo.

GrdEI Trr{, ffio rg r{q{ 2o2o

irqro (w. rc-az/zozo/sT6/qTq (tta).- qrqo d HFoEnq d or-gd-{ a+a d rqu-s (s) d

sgs-iq fr, ^gs fr?TFT at cTBq"-rT m-qr6 ^-qcn rc-*/2o2o/sw/qtq (rrs), ft-{r6 rc-11-2o2o qt

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EdT=r6 d vrsuq-q d ^qrq t oerT aTre?n:iilT,

qfufl ota ffifr. x5re vfuo.

Atal Nagar, the 19th November 2020

NOTIFICATION

No. 35/2020 - State Tax

No. F l0 - 83/2020lCTN(ll8).- In exercise of the powers conferred by section 168A of the

Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said

Act) in view of the spread of pandemic COVID-I9 across many countries of the world including India, the State

Government, on the recommendations of the Council, hereby notifies, as under,-

(i) where, any time limit for completion or compliance of any action, by any authority or by any person, has

been specified in, or prescribed or notified under the said Act, which falls during the period from the 20th day of

March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been

made within such time, then, the time limit for completion or compliance of such action, shall be extended upto

the 30th day ofJune, 2020, including for the purposes of--

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation,

notification, sanction or approval or such other action, by whatever name called, by any authority,

commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or

such other record, by whatever name called, under the provisions of the Acts stated above;

but, such extension of time shall not be applicable for the compliances of the provisions of the said Act, as

mentioned below -

(a) Chapter IV;

(b) sub-section (3) ofsection 10, sections 25,27,31,37,47,50,69,90,122,129;

(c) section 39, except sub-section (3), (4) and (5);

(d) section 68, in so far as e-way bill is concerned; and

(e) rules made under the provisions specified at clause (a) to (d) above;

(ii) where an e-way bill hps been generated under rule 138 of the Chhattisgarh Goods and Services Tax Rules,

2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020,the

validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.

2.

This notification shall be deemed to have come into force with effect from the 20th day of March,

2020.

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

MANINDER KAUR DWIVEDI, Principal Secretary.

Bffirrcrtsrrd, fr<io r ftglqq 2626

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3ildEl ^ilir{. R-qiE rg ;r{q{ 2020

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I

E-ffifl-rl_g d vr-qq-q d ^qrq t oerr 3rrerusx,

qfufl at{ E-A-fr. u-gu rnfue.

3rereI T{R, fuo rg ^qtrkn 2o2o

m-qim gs rc-az/zozo/qw/qtq (rs).- r+rso d rifurm d 3rgzd-{ a+e d qu-e (s) d

3r-gq-{ur t, gs f+qm of 3IBq"-{r mtto qw. fi-as/2l?o/Et6/qq (1rs), ffiio- fi-11-202o or iitre

cn-gsr{ ^yr.,qqrd d srtrfiR t gfl{flTr 9-6rRrd fu-qr qror B t

s-ds.r-6 d u.'qq6 d =TH t npn ^qrisrr-$srr,

qF{-qr ok fd-ifr. xgu ufuo.

Atal Nagar, the 19th November 2020

NOTIFICATION

No.43/2020 - State Tax

No. F l0 -83l2020lCTN(ll9).- In exercise of the powers conferred by sub-section (2) of section I of

the Chhattisgarh Goods and Services Tax (Amendment) Act, 2020 (17 of 2020) (hereafter in this notification

referred to as the said Act), the State Government hereby appoints the l8th day of May,2020, as the date on

which the provisions of section l1 of the said Act, Shall be deemed to have come into force.

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

MANINDER KAUR DWIVEDI, Principal Secretary.

olecI;t.rq, ffio rs ffFI-{ 2o2o

v. rc/zozo - {rw oT

,Eqiqt ^qrn 1o-s3/2o20/sw/qtq (rzo).- ^qtGq Hr6-R, E-d-s.rE qrd sfl--r tqr o< srfufrqq,

2o1t (2011 mr z) (ftn$ {sS {s-d cc"rq {s oTEq-d-{r fr s.r 3TEfu{q ?FEr rrfi t) o1 erm 1686 gnr

rcr vrRnqi or r*q o.-{A gq. ^{qrrf, qFff,} fr,s d m-$ iyil t otfus-rs ^q-grqrft d s_f,rs *t gfu t,

qfrs< of Rlwrftcrt q{ qE sTWqd slrft t fu vq qrqdi t ffi {"fo, qT qrrkr: yfu{rq <d qi-irq-W

ori d fdq +trfl frqr ^rrqr t 3il-i ^q-6i vm erBftqq ^{qfr qm} s4 of sqErm (z) d nrv ^qFdd sqrTrcr (s)

6 sqfetl 6 ffinI d ergvx s{tsl ^qrfr 6-{i of

zo ^qrd, zozo t 2e u[q, 2o2o il-$ ot sr-qfu

d +trt t. tS serT t, vtn sn&I oi ur-fr 6-{i d fuq Hrfq-€qT iffifd @it t frEs or srq

qrq o-{i d warq .is-E ftET d-o" sT 30 qc. 2o2o d6 u} .ft erE o.r d, ffid d qt\'.n

r

z. ^qa srfi-q{fl zo crd, zozo t e-ffl ^{qmr qr$rr} I

E-dwl6 d sr.qqrf, d =r-q t aedr orrtyn-${R,

qfufl 6l-< Eifr, x5u efuo.

t23o ⁽²¹

,frqis lftsqtzozo

'

sreq ^qrrg. ftcr6 i9 ^q?rxt-t 2o2o

rrqi6 \q. n-at/zozo/sT6/q.;a (rzo).- qrEo d rifrqn d 3rgd"i s+e d q.s (s) d

3n-gwur t w f+qrq at 3lfuqfiT s-qro � ro-az/zozo/qq /qtq (rzo), fqiro rc-11-2020 -r i#e

srgsrE Tt*

d ^qrkqtri d Wq-g1-gI e-6rPrd fu-fl uTFilr t

r

E-drsq-6 d nauqpq d cl-q t oen 3TriqTTqR,

qFfl ok ffifr. u-gu sfuo

Atal Nagar, the 19th November 2020

NOTIFICATION

No.46/2020 - State Tax

No. F l0'83/20201CTlV(120).- In exercise of the powers conferred by section 168A of the

Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in thiS notification referred to as the said

Act) in view of the spread of pandemic COVID-l9 across many countries of the world including India, the State

Govemment, on the recommendations of the Council, hereby notifies that in cases where a notice has been

issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of

the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period

from the 20th day of March, 2020 to the 29th day of June, 2020, n such cases the time limit for issuance of the

said order shall be extended to fifteen days after the receipt ofreply to the notice from the registered person or

the 30th day of June, 2020,whichever is later.

2.

This notification shall be deemed to have come into force with effect from the 20th day of March,

2020.

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

MANINDER KAUR DWIVEDI, ^principal Secrerary.

3i-dEI ^;rrq. l+qt-6' rs ^qqER 2020

a. +s/zoza - {rEI o-{

Fqrr ^qEE. fi-03/2o20/sw/qtq (x).- trGrr H*Dr{. sfrsl|E crd oi-r tqr o-q Gfviq-cl

3lftftq, 2o2o (2020 * Jr) 6il-S {s-d q{srf, BiDT oTBfi-qq 6-6r rrrrT t') of em 1 of sqqr$ (r) HrT

c-sf, Yrffit o-I e-frq o.-{i gq, 30 qc, 2o2o o'} vs drftrq d w fr, ffit vm orDft{q of qm i eilI

13 d sqEier e-flf, EH, Aqo o-rft t r

Edgrrq d <r--qq-6 d crc t oen srriyrrjqn,

qF{-fl et{ trifr. q$c qfuq

cA-dET;IrR. foffi rs T{qt 2o2o

m-{io gw n-azt/zozo/Ew/\Tq (tzt)- ^qrra d rifrqn d org_d-q 348 d

ci-gllTrrr fr, gs ftqrrr 01 3TB{q-iT s-do qq. lo-rn/2020/sT6/ctq (tzr), *io' fi-11-2020 o-r ;iffi

si-gsK Trwqqr-c{ d crkm-R t Va{gr$ e-orRrf, fu-o1 q-61 g

,

Edwl6 d tr-qq-q d crq t mn 3rre"fl1eT{,

qFfl -p ffifr. ryqq qfus.

ffimEvqqa, ft{i6 I frsqt zozo

1230 ⁽³⁾

'

Atal Nagar, the lgttr November 2020

NOTIFICATION

No.4912020 -State Tax

No. F 10 -83 /20201CTN(121).- In exercise of the powers conferred by sub-section (2) of section I of

the Chhattisgarh Goods and Services Tax (Amendment) Act, 2O2O (17 of 2}Zti'1(hereinafter iefened to as the

said Act), the State Government hereby appoints the 30th day ofJune, 2020, xthe date on which the provisions

of sections 2 and 13 of the said Act, shall be deemed to have come into force.

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

MANINDER KAUR DWIVEDI, Principal Secretary.

tqm, Sru aq ts{ ^qrcff , €rF#€rr€ ara nrvfra gwrm, nry t gpn aur rofim - zozo.