“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

9

]

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 92@2020 & jkT; dj

Øekad ,Q 10&07@ 2021@okd@ikap ¼15½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj ¼la'kksèku½

vfèkfu;e] 2020 ¼ NÙkhlx<+ vfèkfu;e Øekad ¼17 lu~ 2020½ ½ ¼ftls blds i'pkr mä vfèkfu;e dgk x;k gS½

dh èkkjk 1 dh mi&èkkjk ¼2½ ds ijarqd }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] 01 tuojh 2021 dks ml rkjh[k ds

:i esa fu;r djrh gS] ftl rkjh[k dks mä vfèkfu;e dh èkkjk 3] 4] 5] 6] 7] 8] 9] 10 vkSj 14 ds micaèk ço`Ùk

ekus tk,axsA

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&07@2021@okd@ikap ¼15½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa bl foHkkx dh vfèklwpuk Øekad ,Q 10&07@ 2021@okd@ikap ¼15½] 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. 92/2020 – State Tax

No. F 10-07/2021/CT/V(15).⸺ In exercise of the powers conferred by proviso to sub-section (2) of

section 1 of the The Chhattisgarh Goods and Services Tax(Amendment) Act, 2020 [ Chhattisgarh Act (No 17 of

2020) ] (hereinafter referred to as the said Act), the State Government hereby appoints the 1st day of January,

2021, as the date on which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the said Act shall be deemed

to have come into force.

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 94@2020 & jkT; dj

Øekad ,Q 10&07@2021@okd@ikap ¼16½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vfèkfu;e]

2017 ¼2017 dk 7½ dh èkkjk 164 ds }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] NÙkhlx<+

eky vkSj lsok dj fu;e] 2017 dk vkSj la'kksèku djus ds fy, fuEufyf[kr fu;e cukrh gS] vFkkZr &

1- laf{kIr uke vkSj çkjEHk& ¼1½ bu fu;eksa dk laf{kIr uke NÙkhlx<+ eky vkSj lsok dj ¼pkSngok¡ la'kksèku½

fu;e] 2020 gS A

¼2½ bu fu;eksa esa tSlk vU;Fkk micafèkr gS mlds flok; ;s fnukad 22 fnlacj] 2020 ls ço`Ùk ekus tk,axs A

2- NÙkhlx<+ eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i'pkr mä fu;e dgk x;k gS½] ds fu;e 8 esa]

mifu;e ¼4d½ ds LFkku ij] vfèklwpuk dh rkjh[k ls çHkkoh gksus ds lkFk] fufEufyf[kr mifu;e dks çfrLFkkfir

fd;k tk,xk] vFkkZr %&

Þ¼4d½ fu;e ¼4½ ds vèkhu fn, tkus okys çR;sd vkosnu ds i'pkr] vkosnd dk tgka vkosnd dksà O;fä gS

vFkok tgka vkosnd dksà O;fä ugÈ gS ogka èkkjk 25 dh mièkkjk ¼6d½ ds varxZr ;Fkk vfèklwfpr vkosnd ds

lacaèk esa vkus okys ,sls O;fä;ksa dk&

¼d½ ck;kseSfVªd vkèkkfjr vkèkkj lR;kiu vkSj QksVksxzkQ fy;k tk,xk] ;fn mls èkkjk 25 dh mièkkjk ¼6?k½

ds vèkhu NwV çkIr u gks vkSj ;fn mlus vius vkèkkj la[;k ds vfHkçek.ku dk fodYi fn;k gks rks( ;k

¼[k½ ;Fkk vfèklwfpr ck;kseSfVªd lwpuk] QksVksxzkQ fy;k tk,xk vkSj ,sls vU; dsokÃlh dkxtkrksa dk

lR;kiu fd;k tk,xk] ;fn mls èkkjk 25 dh mièkkjk ¼6?k½ ds vèkhu NwV çkIr u gks vkSj ;fn mlus vkèkkj

dk vfHkçek.ku dk fodYi ugÈ pquk gS] vkSj lkFk gh ç:i th,lVh vkjÃth &01 esa fn, x, vkosnu ds

lkFk viyksM fd, x, nLrkostksa dh ewy çfr;ksa dk] bl mifu;e ds ç;kstuksa ds fy, vk;qä ds }kjk

vfèklwfpr fdlh lqfoèkk dsUæ esa] lR;kiu fd;k tk,xk vkSj ,sls vkosnu dks rHkh iwjk ekuk tk,xk tc bl

mifu;e ds vèkhu fuèkkZfjr çfØ;k iwjh gks tkrh gSAß

3- mä fu;e esa] fu;e 9 esa]&

¼d½ mifu;e ¼1½ esa &

¼i½ Þvkosnd dks vkosèku çLrqr djus dh rkjh[k lsß 'kCnksa ds i'pkr Þrhuß 'kCn ds LFkku ij Þlkrß 'kCn

dks çfrLFkkfir fd;k tk,xk(

¼ii½ ijarqdks ds LFkku ij] fuEufyf[kr ijarqd dks çfrLFkkfir fd;k tk,xk] vFkkZr &

Þijarq tgka&

¼d½ dksà O;fä] tks fd èkkjk 25 dk mièkkjk ¼6?k½ ds vèkhu vfèklwfpr O;fä ls fHkUu gks] fu;e 8 ds

mifu;e ¼4d½ esa ;FkkfofuÆn"V vkèkkj la[;k ds lR;kiu ls pwd tkrk gS ;k vkèkkj la[;k ds

lR;kiu dk fodYi dk p;u ugÈ djrk gS( ;k

¼[k½ leqfpr vfèkdkjh] vk;qä ds }kjk çkfèk—r fdlh ,sls vfèkdkjh ds vuqeksnu ls tks fd lgk;d

vk;qä ls fuEu in dk u gks] dkjksckj ds LFkku dk çR;{k lR;kiu djk;k tkuk mfpr le>rk

gS rks]

fu;e 25 ds vèkhu nh xà jhfr ls] mä O;fä dh mifLFkfr esa dkjksckj ds LFkku dk çR;{k lR;kiu djk;s

tkus ds i'pkr rFkk tSlk mfpr vfèkdkjh mfpr le>sa ,sls dkxtkrksa dk lR;kiu fd, tkus ds i'pkr]

vkosnu dks çLrqr fd;s tkus dh rkjh[k ls rhl fnuksa ds Hkhrj jftLVªhdj.k çnku fd;k tk,xkAß(

¼[k½ mifu;e ¼2½ esa]

“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

la'kksfèkr irs ij] blds ckjs esa lwfpr dj fn;k tk,xk vkSj mls rhl fnuksa ds Hkhrj ;g Li"V djus ds fy,

dgk tk,xk fd mlds jftLVªhdj.k dks jí D;ksa u fd;k tk,Aß(

¼x½ mifu;e ¼3½ esa] Þ;k mifue; ¼2½ß 'kCn] dks"Bd vkSj vad ds i'pkr Þ;k mifu;e ¼2d½ß 'kCn] dks"Bd]

vad vkSj v{kj dks var% LFkkfir fd;k tk,xk(

¼?k½ mifu;e ¼3½ ds i'pkr fuEufyf[kr mifu;e dks var% LFkkfir fd;k tk,xk] vFkkZr %&

Þ¼3d½ ,sls fdlh jftLVªh—r O;fä dks] ftldk jftLVªhdj.k mifu;e ¼2½ ;k mifu;e ¼2d½ ds vèkhu

fuyafcr dj fn;k x;k gks] mlds jftLVªhdj.k ds fuyafcr jgus ds vofèk ds nkSjku] èkkjk 54 ds vèkhu

dksà Hkh çfrnk; ugÈ fd;k tk,xkAß(

¼³½ mifu;e ¼4½ esa] &

¼i½ Þ;k mifue; ¼2½ß 'kCn] dks"Bd vkSj vad ds i'pkr Þ;k mifu;e ¼2d½ß 'kCn] dks"Bd] vad

vkSj v{kj dks var% LFkkfir fd;k tk,xk(

¼ii½ fuEufyf[kr ijarqd dks vr% LFkkfir fd;k tk,xk] vFkkZr %&

Þijarq bl fu;e ds vèkhu jftLVªhdj.k ds fuyacu dks leqfpr vfèkdkjh çfrlagj.k dj ldrk gS]

jíhdj.k dh çfØ;k ds yafcr jgus ds nkSjku fdlh Hkh le; ;fn og mfpr le>rk gS rksAß-

6- mä fu;e esa] fu;e 22 esa]&

¼d½ mifu;e ¼3½ esa] Þmifu;e ¼1½ ds vèkhu tkjh fd;k x;k dkj.k crkvks uksfVlß 'kCn] dks"Bd vkSj vad ds

i'pkr Þ;k fu;e 21d ds mifu;e ¼2d½ ds vèkhuß 'kCn] dks"Bd] vad vkSj v{kj dks var% LFkkfir fd;k

tk,xk(

¼[k½ mifu;e ¼4½ esa] Þmifu;e ¼2½ ds vèkhu çLrqr fd;k x;k mÙkjß 'kCn] dks"Bd vkSj vad ds i'pkr Þ;k

fu;e 21d ds mifu;e ¼2d½ ds vèkhu tkjh uksfVl ds mÙkj esaß 'kCn] dks"Bd] vad vkSj v{kj dks var%

LFkkfir fd;k tk,xkA

7- mä fu;e esa] fu;e 36 esa] mifu;e ¼4½ esa] 01 tuojh] 2021 ls çHkkoh] &

¼d½ nksuksa txg tgka&tgka Hkh ÞviyksMsMß 'kCn dk mi;ksx gqvk gS ogka&ogka blds LFkku ij ÞçLrqrß 'kCn dks

çfrLFkkfir fd;k tk,xk(

¼[k½ nksuksa gh txgksa ij tgka&tgka Þèkkjk 37 dh mièkkjk ¼1½ ds vèkhu çnk;drkZvksa ds }kjkß 'kCn dks"Bd vkSj

vad dk mi;ksx gqvk gS ogka&ogka buds i'pkr Þç:i th,lVhvkj&1 esa ;k chtd çLrqr djus dh

lqfoèkk dh mi;ksx djrs gq,ß 'kCn] v{kj vkSj vad dks var% LFkkfir fd;k tk,xk(

¼x½ Þ10 çfr'krß vad vkSj 'kCn ds LFkku ij Þ5 çfr'krß vad vkSj 'kCn dks çfrLFkkfir fd;k tk,xkA

8- mä fu;e esa] fu;e 59 esa] mifu;e ¼4½ ds i'pkr] fuEufyf[kr mifu;e dks çfrLFkkfir fd;k tk,xk]

vFkkZr % &

Þ¼5½ bl fu;e esa fdlh Hkh ckr ds gksrs gq, Hkh]&

¼d½ ;fn fdlh jftLVªh—r O;fä us fiNys nks eghus ds fy, ç:i th,lVhvkj& 3[k esa fooj.kh çLrqr

ugÈ djh gS rks mls èkkjk 37 ds vèkhu ç:i th,lVhvkj&1 esa vius eky ;k lsokvksa ;k nksuksa dh

tkod vkiwÆr;ksa ds C;kSjs çLrqr djus dh vuqefr ugÈ gksxhA

¼[k½ ,sls fdlh jftLVªh—r O;fä dks] ftls èkkjk 39 dh mièkkjk ¼1½ ds ijarqd ds vèkhu gj frekgh dk

fjVuZ Hkjuk t:jh gks] èkkjk 37 ds varxZr ç:i th,lVhvkj&1 esa ;k chtd çLrqr djus dh lqfoèkk

dk mi;ksx djds vius eky ;k lsokvksa ;k nksuksa dh tkod vkiwÆr;ksa ds C;kSjs çLrqr djus dh

vuqefr ugÈ gksxh] ;fn mlus fiNyh dj vofèk ds fy, ç:i th,lVhvkj& 3[k esa fooj.kh çLrqr

ugÈ dh gS A

¼x½ ,sls fdlh jftLVªh—r O;fä dks] ftlij fu;e 86[k ds vèkhu ;g çfrcaèk gks fd 99þ ls vfèkd

ns; dj dk Hkqxrku djus ds fy, og vius bysDVª‚fud ØsfMV ystj esa miyCèk jkf'k dk mi;ksx

ugÈ dj ldrk gS] èkkjk 37 ds varxZr ç:i th,lVhvkj&1 esa ;k chtd çLrqr djus dh lqfoèkk

dk mi;ksx djds vius eky ;k lsokvksa ;k nksuksa dh tkod vkiwÆr;ksa ds C;kSjs çLrqr djus dh

vuqefr ugÈ gksxh] ;fn mlus fiNyh dj vofèk ds fy, ç:i th,lVhvkj& 3[k esa fooj.kh çLrqr

ugÈ dh gS A

9- mä fu;e esa 86d ds i'pkr 01 tuojh] 2021 ls fuEufyf[kr fu;e dks vr% LFkkfir fd;k tk,xk] vFkkZr%&

Þ86[k- bysDVª‚fud ØsfMV ystj esa miyCèk jde ds mi;ksx ij çfrcaèk-& bu fu;eksa esa fdlh Hkh ckr ds gksrs gq,

Hkh] jftLVªh—r O;fä mu ekeyksa esa ,slh djkèks;rk ds 99% ls vfèkd mRikn dj ds fy, viuh ns;rk ds fu"iknu

gsrq bysDVª‚fud ØsfMV ystj esa miyCèk jkf'k dk bLrseky ugÈ djsxk tgka NwV vkiwÆr rFkk 'kwU; nj okyh vkiwÆr

ls fHkUu djkèks; vkiwÆr dk ewY; ,d ekg esa ipkl yk[k #i;s ls vfèkd gS%

ijarq mä çfrcaèk ogka ugÈ ykxw gksxk tgka&

¼d½ ;FkkfLFkfr mä O;fä vFkok Lokeh vFkok drkZ vFkok çcaèk funs'kd vFkok blds nks lk>hnkjksa esa ls dksÃ

,d] iw.kZdkfyd funs'kd] la?kksa dh çcaèk lfefr ds lnL; vFkok cksMZ U;klh] us foxr nks foÙkh; o"kks± esa

ls çR;sd esa vk;dj vfèkfu;e] 1961 ¼1961 dk 43½ ds vèkhu vk; ds :i esa ,d yk[k #i;s ls vfèkd

dk Hkqxrku fd;k gS ftlds fy, mä vfèkfu;e dh èkkjk 139 dh mièkkjk ¼1½ ds vèkhu vk;dj fooj.kh

nkf[ky djus dh le; lhek lekIr gks x;h gS( vFkok

¼[k½ jftLVªh—r O;fä us èkkjk 54 dh mièkkjk ¼3½ ds çFke ijarqd ds [k.M ¼i½ ds vèkhu vç;qä buiqV dj

çR;; ds dkj.k fiNys foÙkh; o"kZ esa çfrnk; jde ,d yk[k #i;s ls vfèkd çkIr dh gS( vFkok

¼x½ jftLVªh—r O;fä us èkkjk 54 dh mièkkjk ¼3½ ds çFke ijarqd ds [k.M ¼ii½ ds vèkhu vç;qä buiqV dj

çR;; ds dkj.k fiNys foÙkh; o"kZ esa çfrnk; jde ,d yk[k #i;s ls vfèkd çkIr dh gS( vFkok

¼?k½ jftLVªh—r O;fä us ml jde ds fy, bysDVª‚fud udn ystj ds ekè;e ls mRikn dj ds çfr viuh

ns;rk dk fuoZgu fd;k gS tks pkyw foÙkh; o"kZ esa mä ekg rd lap;h :i ls ç;qä dqy vkmViqV dj

ns;rk ds 1% ls vfèkd gS( vFkok

¼³½ jftLVªh—r O;fä gksrk gS–

¼i½ ljdkjh foHkkx( vFkok

¼ii½ lkoZtfud {ks= dk miØe( vFkok

¼iii½ LFkkuh; çkfèkdj.k( vFkok

¼iv½ lkafofèkd fudk;%

ijarq ;g Hkh fd vk;qä vFkok mldh vksj ls çkfèk—r dksà vfèkdkjh ,sls lR;kiu rFkk ,sls j{kksik;ksa ftls

og mfpr le>s] ds mijkar mä çfrcaèk dks gVk ldrk gSAß

10- mä fu;e esa] fu;e 138 ds] mifu;e ¼10½ esa] 01 tuojh] 2021 ls çHkkoh &

¼d½ rkfydk ds LraHk 2 esa Øe la- 1 ds lkeus 'kCn rFkk vad Þ100 fdeh-ß ds LFkku ij 'kCn rFkk v{kj

Þ200fdeh-ß dks çfrLFkkfir fd;k tk,xk(

¼[k½ rkfydk ds LraHk 2 esa Øe la- 2 ds lkeus 'kCn rFkk vad Þ100 fdeh-ß ds LFkku ij 'kCn rFkk v{kj Þ200

fdeh-ß dks çfrLFkkfir fd;k tk,xk(

11- mä fu;e esa fu;e 138³ esa]&

¼d½ [k.M ¼[k½ esa] Þnks ekgß 'kCn ds LFkku ij] Þnks dj vofèkß 'kCn dks çfrLFkkfir fd;k tk,xk(

¼[k½ [k.M ¼x½ ds mijkar fuEufyf[kr [k.M dks var% LFkkfir fd;k tk,xk] vFkkZr %&

Þ¼?k½ ,d O;fä] ftldk jftLVªhdj.k fu;e 21¼d½ ds mifu;e ¼1½ vFkok mifu;e ¼2½ vFkok mifu;e ¼2d½

ds çkoèkkuksa ds vèkhu fuyafcr dj fn;k x;k gSAß

12- mä fu;e esa ç:i th,lVh vkjÃth &30 ds i'pkr] fuEufyf[kr ç:i var% LFkkfir fd;k tk,xk] vFkkZr &

ç:i th,lVh vkjÃth&31

¼fu;e 21d nsa[ks½

lanHkZ la-

rkjh[k% ˂fnu˃˂ekg˃˂o"kZ˃

lsok esa]

th,lVhvkÃ,u%

uke%

irk%

jftLVªhdj.k dks fuyafcr djus ds fy, lwpuk vkSj jíhdj.k ds fy, uksfVl

fuEufyf[kr dh rqyuk esa] ;Fkk]

¼i½

vius NÙkhlx<+ eky ,oa lsokdj vfèkfu;e] 2017 dh èkkjk 39 ds varxZr Hkjs x, fooj.kh(

¼ii½

vius ç:i th,lVhvkj &1 esa Hkjs x, cká vkiwÆr;k¡ dk C;kSjk(

¼iii½

vius vkod vkiwÆr;ksa dk v‚Vks tujsVsM C;kSjk]

&&&&&&&&&& ls &&&&&&&&&rd dh vofèk ls lacafèkr(

¼iv½

----------------------------- ¼Li"V djsa½

vkSj vU; miyCèk tkudkjh ds feyku esa fuEufyf[kr folaxfr@vlaxfr dk irk pyk gS%

□

fVIi.kh 1

□

fVIi.kh 2

□

fVIi.kh 3

¼djnkrk ds lqlaxr ekun.Mksa ds vkèkkj ij Hkjk tkus okyk C;kSjk½-

2-

çFke –"V;k fo"kaxfr;ksa@v"kaxfr;ksa ls ;g çdV gksrk gS fd buls NÙkhlx<+ eky ,oa lsokdj dj

vfèkfu;e] 2017 ds çkoèkkuksa vkSj buds varxZr cuk, x, fu;eksa dk mYya?ku nÆ'kr djrh gS fd ;fn budk

larks"ktud Li"Vhdj.k ugÈ feyrk gS rks vkids jftLVªh—r dks jíhdj.k ds fy;s nk;h gksxk A

3-

bl ckr ij fopkj djrs gq, fd mi;qZä fo"kxfr;ka@v"kaxfr;ka bruh xaHkhj gSa vkSj buls jktLo lacaèkh fgr

ij xaHkhj [krjk iSnk gqvk gS vr% d rkRdkfyd mik; ds :i esa vkids jftLVªhdj.k dks fu;e 21d ds mifu;e

¼2d½ ds vuqlkj bl lwpuk dh rkjh[k ls j) dj fn;k tkrk gSA

4-

vkils vuqjksèk gS fd bl uksfVl dh çkfIr dh rkjh[k ls rhl fnol ds Hkhrj vfèkdkj {ks= okys dj

vfèkdkjh ds ikl viuk mÙkj çLrqr dj nsa ftlesa mi;qZä fo"kaxfr@v"kaxfr ds ckjs esa viuk Li"Vhdj.k ns nsaA ;fn

th,lVh ds lkekU; iksVZy ij fdlh Hkh O;fä }kjk fdlh Hkh rjhds ls vkids nLrkostks dk nq:i;ksx fd;s tkus dh

laHkkouk gks rks mldks Hkh fo'ks"k :i ls vfèkdkj {ks= okys vfèkdkjh dh tkudkjh esa yk;k tk;sA

5-

vkids }kjk çLrqr fd;s x;s dkxtkrksa ds lkFk&lkFk vkids mÙkj ls vfèkdkj {ks= okyk vfèkdkjh ;fn

larq"V gksrk gS vkSj vU; fdlh lR;kiu ls ftls mä vfèkdkj {ks= okyk vfèkdkjh vko';d le>rk gS rks vkids

jftLVªhdj.k ds vkLFkxu dks gVk;k tk ldrk gSa A

6-

vki —i;k ;g uksV dj ysa fd ;fn vki fofuÆn"V vofèk esa viuk mÙkj ugÈ nsrs gSa ;k dksà larks"ktud

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Atal Nagar, the 9th February 2021

NOTIFICATION

No. 94/2020 – State Tax

No. F 10-07/2021/CT/V(16) - 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: -

1. Short title and commencement. - (1) These rules may be called the Chhattisgarh Goods and Services Tax

(Fourteenth Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on 22th day of

December, 2020.

2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,

for sub-rule (4A), with effect from a date to be notified, the following sub-rule shall be substituted, namely: -

―(4A) Every application made under rule (4) shall be followed by—

(a) biometric-based Aadhaar authentication andtaking photograph, unless exempted under sub-section

(6D) of section 25, if he has opted for authentication of Aadhaar number; or

(b) taking biometric information, photograph and verification of such other KYC documents, as

notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to

get Aadhaar authentication done,

of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified

under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the

original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation

Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be

complete only after completion of the process laid down under this sub-rule.‖.

3. In the said rules, in rule 9,-

(a) in sub-rule (1), -

(i) after the words ―applicant within a period of‖,for the word ―three‖, the word ―seven‖ shall be

substituted;

(ii) for the provisos, the following proviso shall be substituted, namely: -

―Provided that where-

(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo

authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for

authentication of Aadhaar number; or

(b) the proper officer, with the approval of an officer authorised by the Commissioner not below

the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of

business,

the registration shall be granted within thirty days of submission of application, after physical

verification of the place of business in the presence of the said person, in the manner provided

under rule 25 and verification of such documents as the proper officermay deem fit.‖;

(b) in sub-rule (2), -

(i) for the word ―three‖, the word ―seven‖ shall be substituted;

(ii) for the proviso, the following proviso shall be substituted, namely: -

―Provided that where-

(a)

a person, other than a person notified under sub-section (6D) of section 25, fails to undergo

authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for

authentication of Aadhaar number; or

(b)

the proper officer, with the approval of an officer authorised by the Commissioner not below the

rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,

the notice in FORM GST REG-03 may be issued not later than thirty days fromthedate of submission

of the application.‖;

(c) for sub-rule (5), the following sub-rule shall be substituted, namely: -

―(5) If the proper officer fails to take any action, -

(a) within a period of seven working days from the date of submission of the application in cases

where the person is not covered under proviso to sub-rule (1); or

(b) within a period of thirty days from the date of submission of the application in cases where a

person is covered under proviso to sub-rule (1); or

(c) within a period of seven working days from the date of the receipt of the clarification,

information or documents furnished by the applicant under sub-rule (2),

the application for grant of registration shall be deemed to have been approved.‖.

4. In the said rules, in rule 21,-

(a) in clause(b), after the words ―goods or services‖, the words ―or both‖ shall be inserted;

(b) after clause (d), the following clauses shall be inserted, namely:-

―(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made

thereunder; or

(f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax

periods which is in excess of the outward supplies declared by him in his valid return under section 39

for the said tax periods; or

(g) violates the provision of rule 86B.‖.

5. In the said rules, in rule 21A,-

(a) in sub-rule (2), the words ―,after affording the said person a reasonable opportunity of being heard,‖

shall be omitted;

(b) after sub-rule (2), the following sub-rule shall be inserted, namely: -

“(2A) Where, a comparison of the returns furnished by a registered person under section39 with

(a) the details of outward supplies furnished in FORM GSTR-1; or

(b) the details of inward supplies derived based on the details of outward supplies furnished by

his suppliers in their FORM GSTR-1,

or such other analysis, as may be carried out on the recommendations of the Council, show that there

are significant differences or anomalies indicating contravention of the provisions of the Act or the

rules made thereunder, leading to cancellation of registration of the said person, his registration shall be

suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the

common portal, or by sending a communication to his e-mail address provided at the time of

registration or as amended from time to time, highlighting the said differences and anomalies and

asking him to explain, within a period of thirty days, as to why his registration shall not be

cancelled.”;

(c) in sub-rule (3), after the words, brackets and figure ―or sub-rule (2)‖, the words, brackets, figure and

letter ―or sub-rule (2A)‖ shall be inserted;

(d) after sub-rule (3), the following sub-rule shall be inserted, namely: -

―(3A) A registered person, whose registration has been suspended under sub-rule (2) or sub-rule (2A),

shall not be granted any refund under section 54, during the period of suspension of his registration.‖;

(e) in sub-rule (4), -

(i) after the words, brackets and figure ―or sub-rule (2)‖, the words, brackets, figure and letter ―or sub-

rule (2A)‖ shall be inserted;

(ii) the following proviso shall be inserted, namely: -

“Provided that the suspension of registration under this rule may be revoked by the proper officer,

anytime during the pendency of the proceedings for cancellation, if he deems fit.”.

6. In the said rules, in rule 22,-

(a) in sub-rule (3), after the words, brackets and figure ―the show cause issued under sub-rule (1)‖, the

words, brackets, figures and letters ―or under sub-rule (2A) of rule 21A‖ shall be inserted;

(b) in sub-rule (4), after the words, brackets and figure―reply furnished under sub-rule (2)‖, the words,

brackets, figures and letters ―or in response to the notice issued under sub-rule (2A) of rule 21A‖shall

be inserted.

7. In the said rules, in rule 36,in sub-rule (4),with effect from the 1st day of January, 2021,-

(a) for the word ―uploaded‖,at both the places where it occurs, the word ―furnished‖ shall be substituted;

(b) after the words, brackets and figures ―by the suppliers under sub-section (1) of section 37‖, at both the

places where they occur, the words, letters and figure ―in FORM GSTR-1 or using the invoice

furnishing facility‖ shall be inserted;

(c) for the figures and words ―10 per cent.‖, the figure and words ―5 per cent.‖ shall be substituted.

8. In the said rules, in rule 59, after sub-rule (4), the following sub-rule shall be inserted, namely: -

―(5) 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-1, if he has not furnished the return in FORM

GSTR-3B for preceding two months;

(b) a registered person, required to furnish 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-1 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-1 or using the invoice furnishing facility, if he has not furnished

the return in FORM GSTR-3B for preceding tax period.‖.

9. In the said rules, after rule 86A, with effect from the 1st day of January, 2021, the following rule shall be

inserted, namely: -

―86B. Restrictions on use of amount available in electronic credit ledger.-Notwithstanding anything contained in

these rules, the registered person shall not use the amount available in electronic credit ledger to discharge his

liability towards output tax in excess of ninety-nine per cent. of such tax liability, in cases where the value of

taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees:

Provided that the said restriction shall not apply where –

(a) the said person or the proprietor or karta or the managing director or any of its two partners, whole-

time Directors, Members of Managing Committee of Associations or Board of Trustees, as the case

may be, have paid more than one lakh rupees as income tax under the Income-tax Act, 1961(43 of

1961) in each of the last two financial years for which the time limit to file return of income under

subsection (1) of section 139 of the said Act has expired; or

(b) the registered person has received a refund amount of more than one lakh rupees in the preceding

financial year on account of unutilised input tax credit under clause (i) of first proviso of sub-

section (3) of section 54; or

(c) the registered person has received a refund amount of more than one lakh rupees in the preceding

financial year on account of unutilised input tax credit under clause (ii) of first proviso of sub-

section (3) of section 54; or

(d) the registered person has discharged his liability towards output tax through the electronic cash

ledger for an amount which is in excess of 1% of the total output tax liability, applied cumulatively,

upto the said month in the current financial year; or

(e) the registered person is –

(i)

Government Department; or

(ii)

a Public Sector Undertaking; or

(iii)

a local authority;or

(iv)

a statutory body:

Provided further that the Commissioner or an officer authorised by him in this behalf may remove the

said restriction after such verifications and such safeguards as he may deem fit.‖.

10. In the said rules, in rule 138, in sub-rule (10), with effect from the 1st day of January, 2021,-

(a) in the Table, against serial number 1, in column 2, for the figures and letters ―100 km.‖, the figures and

letters ―200 km.‖ shall be substituted;

(b) in the Table, against serial number 2, in column 2, for the figures and letters ―100 km.‖, the figures and

letters ―200 km.‖ shall be substituted.

11. In the said rules, in rule 138E, -

(a) in clause (b), for the words ―two months‖, the words ―two tax periods‖ shall be substituted;

(b) after clause (c),the following clause shall be inserted, namely:-

―(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule

(2) or sub-rule (2A) of rule 21A.‖.

12. In the said rules, after FORM GST REG-30, the following FORM shall be inserted,namely-

―FORM GST REG – 31

[See rule 21A]

Reference No.

Date: <DD><MM><YYYY>

To,

GSTIN

Name:

Address:

Intimation for suspension and notice for cancellation of registration

In a comparison of the following, namely,

(i)

returns furnished by you under section 39 of the Chhattisgarh Goods and Services Tax Act,

2017;

(ii)

outwards supplies details furnished by you in FORM GSTR-1;

(iii)

auto-generated details of your inwards supplies

for the period __________ to _________;

(iv)

………………….. (specify)

and other available information, the following discrepancies/ anomalies have been revealed:

□

Observation 1

□

Observation 2

□

Observation 3

(details to be filled based on the criteria relevant for the taxpayer).

2.

These discrepancies/anomalies prima facie indicate contravention of the provisions of the Chhattisgarh

Goods and Services Tax Act, 2017 and the rules made thereunder, such that if not explained satisfactorily, shall

make your registration liable to be cancelled.

3.

Considering that the above discrepancies/anomalies are grave and pose a serious threat to interest of

revenue, as an immediate measure, your registration stands suspended, with effect from the date of this

communication, in terms of sub-rule (2A) of rule 21 A.

4.

You are requested to submit a reply to the jurisdictional tax officer within thirty days from the receipt

of this notice, providing explanation to the above stated discrepancy/ anomaly. Any possible misuse of your

credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice

of jurisdictional officer.

5.

The suspension of registration shall be lifted on satisfaction of the jurisdictional officer with the reply

along with documents furnished by you, and any further verification as jurisdictional officer considers

necessary.

6.

You may please note that your registration may be cancelled in case you fail to furnish a reply within

the prescribed periodor do not furnish a satisfactory reply.

Name:

Designation:

NB: This is a system generated notice and does not require signature by the issuing authority.‖.

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

GAURAV DWIVEDI, Principal Secretary.