“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý
qÞkãuÂà §íýtàÞ§ý
ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à
“²þ¾mãyªàð¼þ/Àäªàê/09/2013
-
2015.”
Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2
-
22
-
²þ¾mãyªàð¼þ
ªàk¹þ
/
38
ây.
yç.
âsvà¢ê.
âÀÂààÞ§ý
30
-
05
-
2001.”
²þ¾mãyªàð¼þ ÊàkqØà
(¡yàoàʽà)
Zààâo§ýàÊ yç Zà§ýàâÎàm
§íýtàÞ§ý
13
4
]
ÊàuqäÊ,
yàçt
wàÊ
,
âÀÂààÞ§ý 22
Ä ÊwÊã
2021
Ä à̪àäÂà 3
, Îà§ý 1942
okf.kfT;d dj foHkkx
ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj
vVy uxj] fnukad 9 Qjojh 2021
vf/klwpuk
la[;k 40@2020 & jkT; dj
Øekad ,Q 10&02@2021@okd@ikap¼05½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vfèkfu;e] 2017
¼2017 dk 7½ ¼ftls blds i'pkr~ bl vfèklwpuk esa mä vfèkfu;e dgk x;k gS½ dh èkkjk 168d }kjk çnÙk 'kfä;ksa
dk ç;ksx djrs gq,] vkSj ifj"kn dh flQkfj'kksa ij] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vfèklwpuk la-
35@2020&jkT; dj Øekad ,Q&10&83@2020@okd@ikap¼118½ fnukad 19 uoEcj] 2020 ftls NÙkhlx<+ ds
jkti= ¼vlkèkkj.k½ esa] Øekad 615 rkjh[k 1 fnlacj] 2020 }kjk çdkf'kr dh xà Fkh] dk fuEufyf[kr la'kksèku djrh
gS] vFkkZr~ %&
mDr vfèklwpuk ds igys] çFke iSjk esa] [kaM ¼ii½ esa] fuEufyf[kr ijUrqd dks var%LFkktfir fd;k tk,xk]
vFkkZr~ %&
Þijarq tgka NÙkhlx<+ eky vkSj lsok dj fu;e] 2017 ds fu;e 138 ds vèkhu] ekpZ] 2020 ds 24osa fnu rd
;k mlds iwoZ] Ã&os fcy l`ftr fd;k x;k gS vkSj ftldh oSèkrk dh vofèk] ekpZ] 2020 ds 20osa fnu ls vçSy] 2020
ds 15osa fnu ds nkSjku lekIr gks xà gS] ,sls Ã&os fcy dh oSèkrk vofèk dks eÃ] 2020 ds 31osa fnu rd c<+k fn;k
x;k ekuk tk,xkAßA
2- ;g vfèklwpuk 5 eÃ] 2020 ls çHkko'khy ekuh tk,xh A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
vVy uxj] fnukad 9 Qjojh 2021
Øekad ,Q 10&02@2021@okd@ikap¼05½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa bl foHkkx dh vfèklwpuk Øekad ,Q 10&02@2021@okd@ikap ¼05½] fnukad 09&02&2021 dk vaxzsth vuqokn
jkT;iky ds çkfèkdkj ls ,rí~okjk çdkf'kr fd;k tkrk gS A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
Atal Nagar, the 9th February 2021
NOTIFICATION
No. 40/2020 – State Tax
No. F 10-02/2021/CT/V(05).⸺ 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), the State Government, on the recommendations of the Council, hereby makes the following amendment in
the Notification No. 35/2020-State Tax, No. F 10-83/2020/CT/V(118), Chhattisgarh Commercial Tax
Department, dated the 19th November, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No.
615, dated the 1st December, 2020, namely:–
In the said notification, in the first paragraph, in clause (ii), the following proviso shall be inserted, namely: -
“Provided that where an e-way bill has been generated under rule 138 of the Chhattisgarh Goods and
Services Tax Rules, 2017 on or before the 24th day of March, 2020 and its period of validity expires during the
period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be
deemed to have been extended till the 31st day of May, 2020.”.
2. This notification shall be deemed to have come in to force on 5th May, 2020.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
vVy uxj] fnukad 9 Qjojh 2021
vf/klwpuk
la[;k 47@2020 & jkT; dj
Øekad ,Q 10&02@2021@okd@ikap¼06½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vfèkfu;e] 2017
¼2017 dk 7½ ¼ftls blesa blds i'pkr~ bl vfèklwpuk esa mä vfèkfu;e dgk x;k gS½ dh èkkjk 168d }kjk çnÙk
'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vfèklwpuk la-
35@2020&jkT; dj Øekad ,Q&10&83@2020@okd@ikap¼118½ fnukad 19 uoEcj] 2020 ftls NÙkhlx<+ ds
jkti= ¼vlkèkkj.k½ esa] Øekad 615 rkjh[k 1 fnlacj] 2020 }kjk çdkf'kr dh xà Fkh] esa fuEufyf[kr vkSj la'kksèku
djrh gS] vFkkZr~ %&
mä vfèklwpuk ds igys iSjk ds [kaM ¼ii½ esa] ijarqd ds LFkku ij fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~%&
Þijarq tgka NÙkhlx<+ eky vkSj lsok dj fu;e] 2017 ds fu;e 138 ds vèkhu 24 ekpZ] 2020 dks ;k iwoZ
Ã&os fcy l`ftr fd;k x;k gS vkSj ftldh oSèkrk 20 ekpZ] 2020 dks ;k mlds i'pkr~ lekIr gks xà gS] ,sls Ã&os
fcy dh oSèkrk vofèk dks 30 twu] 2020 rd c<+k fn;k x;k le>k tk,xkAß
2- ;g vfèklwpuk 31 eÃ] 2020 ls ço`Ùk le>h tk,xh A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
vVy uxj] fnukad 9 Qjojh 2021
Øekad ,Q 10&02@2021@okd@ikap¼06½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vfèklwpuk Øekad ,Q 10&02@2021@okd@ikap ¼06½] fnukad 09&02&2021 dk vaxzsth vuqokn
jkT;iky ds çkfèkdkj ls ,rn~}kjk çdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
Atal Nagar, the 9th February 2021
NOTIFICATION
No. 47/2020 – State Tax
No. F 10-02/2021/CT/V (06).⸺ 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), the State Government, on the recommendations of the Council, hereby makes the following further
amendment in the Notification No. 35/2020-State Tax, No. F 10-83/2020/CT/V(118), Chhattisgarh Commercial
Tax Department, dated the 19th November, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No.
615, dated the 1st December, 2020, namely:–
In the said notification, in the first paragraph, in clause (ii), for the proviso, the following proviso shall be
substituted, namely: -
“Provided that where an e-way bill has been generated under rule 138 of the Chhattisgarh Goods and
Services Tax Rules, 2017 on or before the 24th day of March, 2020 and whose validity has expired on or after
the 20th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30st
day of June, 2020.”.
2.
This notification shall come into force with effect from the 31st day of May, 2020.
“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý
qÞkãuÂà §íýtàÞ§ý
ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à
Atal Nagar, the 9th February 2021
NOTIFICATION
No. 55/2020 – State Tax
No. F 10-02/2021/CT/V (07).⸺ In exercise of the powers conferred by section 168A 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 further amendment in the Notification No. 35/2020-State Tax, No. F
10-83/2020/CT/V(118), Chhattisgarh Commercial Tax Department, dated the 19th November, 2020, published
in the Gazette (Extraordinary) of Chhattisgarh, No. 615, dated the 1st December, 2020, namely:–
In the said notification, in the first paragraph, in clause (i),--
(i)
for the words, figures and letters "29th day of June, 2020", the words, figures and letters "30th day
of August, 2020" shall be substituted;
(ii)
for the words, figures and letters "30th day of June, 2020", the words, figures and letters "31st day
of August, 2020" shall substituted.
2. This notification shall be deemed to have come in to force on 27th June, 2020.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
vVy uxj] fnukad 9 Qjojh 2021
vf/klwpuk
la[;k 56@2020 & jkT; dj
Øekad ,Q 10&02@2021@okd@ikap ¼08½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 7½ dh /kkjk 168d n~okjk iznRr 'kfDRk;ksa dk iz;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] NRrhlx<+
'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la- 46@2020&jkT; dj Øekad ,Q&10&83@2020@okd@ikap¼120½
fnukad 19 uoEcj] 2020 ftls NRrhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 615 rkjh[k 1 fnlEcj] 2020 n~okjk
izdkf'kr fd;k x;k Fkk] esa fuEufyf[kr la'kks/ku djrh gS] vFkkZr~%&
mDRk vf/klwpuk ds igys iSjk esa]&
(i) ^^29 twu] 2020^^ vadks vkSj 'kCnksa ds LFkku ij ^^30 vxLr] 2020^^ vad vkSj 'kCn j[ks tk,axs;
(ii) ^^30 twu] 2020^^ vadks vkSj 'kCnksa ds LFkku ij ^^31 vxLr] 2020^^ vad vkSj 'kCn j[ks tk,axsA
2- ;g vf/klwpuk 27 twu] 2020 ls izHkko'khy ekuh tk,xhA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
vVy uxj] fnukad 9 Qjojh 2021
Øekad ,Q 10&02@2021@okd@ikap ¼08½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa bl foHkkx dh vf/klwpuk Øekad ,Q 10&02@2021@okd@ikap ¼08½] fnukad 09&02&2021 dk vaxzsth vuqokn
jkT;iky ds izkf/kdkj ls ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
Atal Nagar, the 9th February 2021
NOTIFICATION
No. 56/2020 – State Tax
No. F 10-02/2021/CT/V (08).⸺ In exercise of the powers conferred by section 168A 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 amendment in the Notification No. 46/2020-State Tax, No. F 10-
83/2020/CT/V(120), Chhattisgarh Commercial Tax Department, dated the 19th November, 2020, published in
the Gazette (Extraordinary) of Chhattisgarh, No. 615, dated the 1st December, 2020, namely:–
In the said notification, in the first paragraph,--
(iii) for the words, figures and letters "29th day of June, 2020", the words, figures and letters "30th day of
August, 2020" shall be substituted;
(iv) for the words, figures and letters "30th day of June, 2020", the words, figures and letters "31st day of
August, 2020" shall substituted.
2. This notification shall be deemed to have come in to force on 27th June, 2020.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
vVy uxj] fnukad 9 Qjojh 2021
vf/klwpuk
la[;k 65@2020 & jkT; dj
Øekad ,Q 10&02@2021@okd@ikap ¼09½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 7½ ¼ftls blds i'pkr~ bl vf/klwpuk esa mDRk vf/kfu;e dgk x;k gS½ dh /kkjk 168d ds n~okjk
iznRr 'kfDRk;ksa dk iz;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] NRrhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh
vf/klwpuk la- 35@2020&jkT; dj Øekad ,Q&10&83@2020@okd@ikap¼118½ fnukad 19 uoEcj] 2020 ftls
NRrhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 615 rkjh[k 1 fnlEcj] 2020 n~okjk izdkf'kr fd;k x;k Fkk] esa
fuEufyf[kr vkSj la'kks/ku djrh gS] vFkkZr~ %&
mDRk vf/klwpuk esa izFke iSjk esa] [kaM (i) esa] fuEufyf[kr ijUrqd dks var%LFkkfir fd;k tk,xk] vFkkZr~%&
^^ijarq tgka] fdlh Hkh izkf/kdj.k n~okjk fdlh Hkh dkjZokbZ dks iwjk djus ;k mlds vuqikyu ds fy, fdlh
Hkh le; lhek] tks ekpZ] 2020 ds 20osa fnu ls uoacj] 2020 ds 29osa fnu rd dh vof/k ds nkSjku vkrk gS] dks mDRk
vf/kfu;e dh /kkjk 171 ds rgr fufnZ"V ;k fu/kkZfjr ;k vf/klwfpr fd;k x;k gS] vkSj tgka ,slh dkjZokbZ dks iwjk
djuk ;k vuqikyu ,sls le; ds Hkhrj ugha fd;k x;k gS] rks] ,slh dkjZokbZ ds iwjk djus dh ;k vuqikyu ds fy,
le; lhek uoacj] 2020 ds 30osa fnu rd c<+k nh tk,xhA^^A
2- ;g vf/klwpuk 1 flracj] 2020 ls izHkko'khy ekuh tk,xhA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
vVy uxj] fnukad 9 Qjojh 2021
Øekad ,Q 10&02@2021@okd@ikap ¼09½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa bl foHkkx dh vf/klwpuk Øekad ,Q 10&02@2021@ okd@ikap ¼09½] fnukad 09&02&2021 dk vaxzsth vuqokn
jkT;iky ds izkf/kdkj ls ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
Atal Nagar, the 9th February 2021
NOTIFICATION
No. 65/2020 – State Tax
No. F 10-02/2021/CT/V (09).⸺ In Exercise of the powers conferred by section 168A 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 further amendment in the Notification No. 35/2020-State Tax, No. F
10-83/2020/CT/V(118), Chhattisgarh Commercial Tax Department, dated the 19th November, 2020, published
in the Gazette (Extraordinary) of Chhattisgarh, No. 615, dated the 1st December, 2020, namely:–
In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely :-
"Provided that where, any time limit for completion or compliance of any action, by any authority, has
been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from
the 20th day of March, 2020 to the 29th day of November, 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 of November, 2020."
2. This notification shall be deemed to have come in to force on 1st September, 2020.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
vVy uxj] fnukad 9 Qjojh 2021
vf/klwpuk
la[;k 66@2020 & jkT; dj
Øekad ,Q 10&02@2021@okd@ikap ¼10½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 7½ ¼ftls blds i'pkr bl vf/klwpuk esa mDRk vf/kfu;e dgk x;k gS½ dh /kkjk 168d ds n~okjk
iznRr 'kfDRk;ksa dk iz;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] NRrhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh
vf/klwpuk la- 35@2020&jkT; dj Øekad ,Q&10&83@2020@okd@ikap¼118½ fnukad 19 uoEcj] 2020 ftls
NRrhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 615 rkjh[k 1 fnlEcj] 2020 n~okjk izdkf'kr fd;k x;k Fkk] esa
fuEufyf[kr vkSj la'kks/ku djrh gS] vFkkZr~ %&
mDRk vf/klwpuk esa] izFke iSjk esa] [kaM (i) esa] fuEufyf[kr ijarqd dks var%LFkkfir fd;k tk,xk] vFkkZRk%&
^^ijarq vkSj Hkh fd] tgak vuqeksnu ij fcØh ;k okilh ds fy, Hkkjr ls ckgj Hksts ;k ys tk;s tk jgs eky ds laca/k
esa fdlh O;fDRk ds fy, fdlh Hkh le; lhek] tks ekpZ] 2020 ds 20osa fnu ls vDVwcj] 2020 ds 30osa fnu rd dh
vof/k ds nkSjku vkrk gS] dks mDRk vf/kfu;e ds [kaM 31 ds mi[kaM ¼7½ ds rgr fufnZ"V ;k fu/kkZfjr ;k vf/klwfpr
fd;k x;k gS] vkSj tgka ,slh dkjZokbZ dks iwjk djuk ;k vuqikyu ,sls le; ds Hkhrj ugha fd;k x;k gS] rks] ,slh
dkjZokbZ ds iwjk djus dh ;k vuqikyu ds fy, le; lhek vDVwcj] 2020 ds 31osa fnu rd c<+k nh tk;sxhA
2- ;g vf/klwpuk 21 flracj] 2020 ls izHkko'khy ekuh tk,xhA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
vVy uxj] fnukad 9 Qjojh 2021
Øekad ,Q 10&02@2021@okd@ikap ¼10½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa bl foHkkx dh vf/klwpuk Øekad ,Q 10&02@2021@ okd@ikap ¼10½] fnukad 09&02&2021 dk vaxzsth vuqokn
jkT;iky ds izkf/kdkj ls ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
Atal Nagar, the 9th February 2021
NOTIFICATION
No. 66/2020 – State Tax
No. F 10-02/2021/CT/V (10).⸺ In exercise of the powers conferred by section 168A 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 further amendment in the Notification No. 35/2020-State Tax, No. F
10-83/2020/CT/V(118), Chhattisgarh Commercial Tax Department, dated the 19th November, 2020, published
in the Gazette (Extraordinary) of Chhattisgarh, No. 615, dated the 1st December, 2020, namely:–
In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be
inserted, namely :-
" Provided further that where, any time limit for completion or compliance of compliance of any action, by any
person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in
respect of goods being sent or taken out of India on approval for sale or return. which falls during the period
from the 20th day of March, 2020 to the 30th day of October, 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 stand extended upto the 31st day of October, 2020."
2. This notification shall be deemed to have come in to force on 21st September, 2020.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.