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Atal Nagar, the 9th February 2021

-NOTIFICATION

No. 0l/2021 - State Tax

No. FI0-01/2021/CTN(04).- 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 Chhattisgarh Goods and Services Tax ^{Rules, 2017,}

namely:

l. Short title and commencement. - (l) These rules may be called the Chhattisgarh Goods and Services ^Tax

(Amendment) Rules, 2021.

(2) These rules shall be deemed to have come into force on lst day of Janrary,202l.

2. In the Chhattisgarh Goods and Services Tax Rules, 2017 ^(hereafter in this notification referred to as the said

rules), in rule 59, after sub-rule ^(5), the following sub-rule shall be inserted ^namely:-

"(6) Notwithstanding ^anything contained in this rule, ^-

(a) a registered person shall not be allowed to furnish the details of outward supplies of goods or

services or both under section 37 in FORM GSTR-I, if he has not furnished the ^{return in FORM GSTR-3B for}

preceding two months;

(b) a registered person, required to fumish return for every quarter under the proviso to sub-section ⁽¹⁾

of section 39, shall not be allowed to furnish the details of outward supplies of ^goods or services ^{or both under}

section 37 in FORM GSTR-I or using the invoice furnishing facility, if ^{he has not furnished the return in FORM}

GSTR-3B for preceding tax ^period;

(c) a registered person, who is restricted from using the amount available in electronic credit ledger to

discharge his liability towards tax in excess of ninety-nine ^per cent. of such tax liability under ^{rule 86B, shall not}

be allowed to furnish the details of outward supplies of ^goods or services or both under section ^{37 in FORM}

GSTR-I or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for

preceding tax period.".

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

GAURAV DWIVEDI, Principal Secretary.

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