“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

35

4

]

ÊàuqäÊ,

yàçt

wàÊ

,

âÀÂààÞ§ý

28 kåÂà

2021



¡àxàð¼þ 7

, Îà§ý 1943

okf.kfT;d dj foHkkx

ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj

vVy uxj] fnukad 18 twu 2021

vf/klwpuk

la- 15@2021 & jkT; dj

Øekad ,Q 10&36@2021@okd@ikap¼38½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vfèkfu;e]

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

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

1- laf{kIr uke vkSj çkjaHk-& ¼1½ bu fu;eksa dk laf{kIr uke NÙkhlx<+ eky vkSj lsok dj ¼pkSFkk la'kksèku½ fu;e]

2021 gS A

2½ bu fu;eksa esa tSlk vU;Fkk micafèkr gS mlds flok; ;s fnukad 18 eÃ] 2021 ls ço`Ùk ekus tk,axs A

2- NÙkhlx<+ eky vkSj lsok dj fu;e] 2017 esa]&

¼i½ fu;e 23 ds mifu;e ¼1½ esa] **jftLVªhdj.k ds jídj.k ds vkns'k dh rkehy dh rkjh[k ls rhl fnol dh vofèk

ds Hkhrj** 'kCnksa ds i'pkr] **;k ,slh vofèk ds Hkhrj] tks èkkjk 30 dh mièkkjk ¼1½ ds ijarqd ds vèkhu micafèkr

'kfä;ksa dk ç;ksx djrs gq,] ;FkkfLFkrh] vij vk;qä ;k la;qä vk;qä ;k vk;qä }kjk foLrkfjr dh tk;s]** 'kCn vad

vkSj dks"Vd var%LFkkfir fd;s tk,axs(

¼ii½ fu;e 90 esa]

¼d½ mifu;e ¼3½ esa fuEufyf[kr ijarqd dks var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þijarq ;g fd dfe;ksa dks lqèkkjus ds ckn vkosnd }kjk nk;j fd, x, u, çfrnk; ds nkos ds lacaèk esa] ç:i

th,lVh vkj,Q+Mh&01 esa çfrnk; ds nkos dks nk;j djus dh rkjh[k ls leqfpr vfèkdkjh }kjk ç:i th,lVh

vkj,Q+Mh&03 esa dfe;ksa dks lalwfpr djus dh rkjh[k rd dh] le; vofèk dks] èkkjk 54 dh mièkkjk ¼1½ ds rgr

fuÆn"V nks lky dh le; lhek ls ckgj j[kk tk,xkA

¼[k½ mifu;e ¼4½ ds i'pkr~] fuEufyf[kr mifu;e var%LFkkfir fd, tk,axs] vFkkZr~ %&

Þ¼5½ vkosnd] fdlh ç:i th,lVh vkj,QMh&01 esa nk;j fd, x, çfrnk; ds vkosnu ds lacaèk esa] ç:i th,lVh

vkj,QMh&04 esa vuafre çfrnk; eatwjh vkns'k ;k ç:i th,lVh vkj,QMh&06 esa vafre Loh—r çfrnk; vkns'k ;k

ç:i th,lVh vkj,QMh&05 lank; vkns'k ;k ç:i th,lVh vkj,QMh&07 esa çfrnk; jksdus ds fy, vkns'k ;k

ç:i th,lVh vkj,QMh&08 esa uksfVl] ds tkjh fd, tkus ls iwoZ fdlh Hkh le;] ç:i th,lVh

vkj,QMh&01MCY;w] esa vkosnu nk;j djds çfrnk; ds fy, mä vkosnu dks okil ys ldsxk A

¼6½ ç:i th,lVh vkj,QMh&01 esa çfrnk; ds fy, vkosnu djrs le;] ;FkkfLFkfr] bysDVª‚fud mèkkj [kkrk ;k

bysDVª‚fud uxn [kkrk ls vkosnd }kjk fodfyr dksà jde ç:i th,lVh vkj,QMh&01MCY;w esa çfrnk; dh

okilh ds vkosnu dks çLrqr djus ij ml [kkrs esa okil tek dh tk,xh ftlls ,slk fodyu fd;k x;k FkkAß(

¼iii½ fu;e 92 esa]&

¼d½ mifu;e ¼1½ esa ijarqd dk yksi fd;k tk,xk (

¼[k½ mifu;e ¼2½ esa]&

¼i½ ÞHkkx [kß] 'kCn vkSj v{kj ds LFkku ij] ÞHkkx dß 'kCn vkSj v{kj j[kk tk,xk (

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

Þijarq tgk¡ leqfpr vfèkdkjh ;k vk;qä dk ;g lekèkku gks tkrk gS fd çfrnk; blls vfèkd

jksds tkus gsrq nk;h ugÈ gS] ogk¡ og ç:i th,lVh vkj,QMh&07 ds Hkkx&[k esa jksds x, çfrnk;

dks tkjh fd, tkus dk vkns'k ikfjr dj ldsxk Aß(

¼iv½ fu;e] 96 esa]&

¼d½ fu;e 6 esa] ÞHkkx [kß] 'kCn vkSj v{kj ds LFkku ij] ÞHkkx dß 'kCn vkSj v{kj j[kk tk,xk (

¼[k½ mifu;e ¼7½ esa] Þç:i th,lVh vkj,QMh&06 esa vkns'k ikfjr djus ds i'pkRß] 'kCnksa] vadksa vkSj v{kjksa ds

LFkku ij] Þç:i th,lVh vkj,QMh&07 ds Hkkx&[k esa jksds x, çfrnk; dks tkjh djus ds fy, fdlh vkns'k

dks ikfjr djus ds i'pkr~ ç:i th,lVh vkj,QMh&06 esa dksà vkns'k ikfjr djus ds i'pkRß 'kCn] vad vkSj

v{kj j[ks tk,axs (

¼v½ mä fu;e ds ç:i th,lVh vkjÃth&21 esa] **vkjÃth ds jídj.k ds fo[kaMu ds fy, vkosnu çLrqr djus gsrq

vuqns'k** mi'kh"kZ ds vèkhu] igys cqysV Çcnq esa] **vkjÃth ds jídj.k ds vkns'k dh rkehy dh rkjh[k ls rhl fnu

esa** 'kCnksa ds i'pkr] **;k ,slh vofèk ds Hkhrj] tks èkkjk 30 dh mièkkjk ¼1½ ds ijarqd ds vèkhu micafèkr 'kfä;ksa dk

ç;ksx djrs gq,] ;FkkfLFkfr] vij vk;qä ;k la;qä vk;qä ;k vk;qä }kjk foLrkfjr dh tk;s]** 'kCn] vad vkSj

dks"Vd var%LFkkfir fd;s tk,axs(

¼vi½ fu;e 138Ã esa] ÞjftLVªh—r O;fä ds lacaèk esa pkgs oks çnk;drkZ gks ;k çkfIrdrkZ gksß 'kCnksa dks ÞjftLVªh—r

O;fä ds }kjk eky ds fdlh Hkh tkod lapyu ds lacaèk esaß 'kCnksa dks çfrLFkkfir fd;k tk,xk A

¼vii½ ç:i th,lVh vkj,QMh&07 ds LFkku ij] fuEufyf[kr ç:i j[kk tk,xk] vFkkZr~ %&

Þç:i th,lVh vkj,QMh&07

[fu;e 92¼2½ vkSj fu;e 96¼6½ ns[ksa]

rkjh[k%

<fnu@ekl@o"kZ

>

lanHkZ la-

lsok esa

------------------------¼th,lVhvkÃ,u@fof'k"V igpku la-@vLFkk;h igpkui=½

----------------------¼uke½

--------------------------------¼irk½

-------------------------------¼,vkj,u½

Hkkx&d

çfrnk; jksdus ds fy, vkns'k

mijksä ;FkkfofuÆn"V ,vkj,u ds lacaèk esa vk;djnkrk dks lans; çfrnk; NÙkhlx<+ eky vkSj lsok dj vfèkfu;e]

2017 dh èkkjk 54 dh mièkkjk ¼10½@mièkkjk ¼11½ ds micaèkksa ds vuqlkj jksdk tkrk gS A jksds tkus ds fy, dkj.k

fuEu çdkj gS %

“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý

ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

-

/

38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

-

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

Zàà

â

o§ýàÊ yç Zà§ýàâÎàm

jksds tkus ds fy, dkj.k

¼,d ls vfèkd dkj.k dk p;u fd;k ldrk gS½

§íýtàÞ§ý

4

]

ÊàuqäÊ,

yàçt

wàÊ

,

2

8 kåÂà

2021

fof'kf"V;ka

, Îà§ý 1943

,vkj,u

2-

vkj,QMh&01 esa nkok—r jde

v‚Vks iksiqysVsM

3-

vkj,QMh&06 esa vxzká jde

v‚Vks iksiqysVsM

4-

vkj,QMh&06 esa lek;ksftr jde

v‚Vks iksiqysVsM

5-

jksdh xà jde

v‚Vks iksiqysVsM

6-

tkjh dh xà jde

7-

lanÙk dh tkus okyh jde

rkjh[k %

gLrk{kj ¼Mh,llh½ %

LFkku %

uke %

inuke %

dk;kZy; irk % ß(

¼viii½ ç:i th,lVh vkj,QMh&01[k ds i'pkr~] fuEufyf[kr ç:i var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þç:i th,lVh vkj,QMh&01MCY;w

[fu;e 90¼5½ nsf[k,]

çfrnk; vkosnu dh okilh gsrq vkosnu

1- ,vkj,u %

2- eky vkSj lsok dj igpku la- %

3- dkjckj dk uke ¼fofèkd½ %

4- O;kikj uke] ;fn dksà gks %

5- dj vofèk %

6- nkok fd, x, çfrnk; dh jde %

7- çfrnk; nkok okil ysus ds fy, vkèkkj %

i

çfrnk; vkosnu xyrh ls Qkby fd;k x;k gS

ii

çfrnk; vkosnu xyr çoxZ ds vèkhu Qkby fd;k x;k gS

iii çfrnk; vkosnu esa xyr C;kSjs mfYyf[kr gSa

iv vU; ¼fofuÆn"V djsa½

8- eSa@ge ¼vk;djnkrk dk uke½ lR;fu"Bk ls çfrKku djrk gw¡@djrs gSa vkSj ;g ?kks"k.kk djrk gw¡@ djrs gSa fd

blesa nh xà lwpuk esjs loksZÙke Kku vkSj foÜokl esa lR; vkSj lgh gSa vkSj mlesa dqN Hkh fNik;k ugÈ x;k gS A

rkjh[k %

çkfèk—r gLrk{kjdrkZ ds gLrk{kj %

LFkku %

uke %

inuke %

çkfLFkfr % ß A

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

vVy uxj] fnukad 18 twu 2021

Øekad ,Q 10&36@2021@okd@ikap ¼38½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vfèklwpuk Øekad ,Q 10&36@2021@okd@ikap¼38½] fnukad 18&06&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 18th June 2021

NOTIFICATION

No. 15/2021 – State Tax

No. F10-36/2021/CT/V(38).⸺ 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

(FourthAmendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on 18th day of May,

2021

2. In the Chhattisgarh Goods and Services Tax Rules, 2017, -

(i) in rule 23, in sub-rule (1), after the words ―date of the service of the order of cancellation of registration‖, the

words and figures ―or within such time period as extended by the Additional Commissioner or the Joint

Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to

sub-section (1) of section 30,‖ shall be inserted;

(ii) in rule 90, -

(a) in sub-rule (3), the following proviso shall be inserted, -

―Provided that the time period, from the date of filing of the refund claim in FORM GST RFD-01 till the date of

communication of the deficiencies in FORM GST RFD-03 by the proper officer, shall be excluded from the

period of two years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim

filed by the applicant after rectification of the deficiencies.";

(b) after sub-rule (4), the following sub-rules shall be inserted, namely: -

―(5) The applicant may, at any time before issuance of provisional refund sanction order in FORM GST RFD-04

or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-05 or refund

withhold order in FORM GST RFD-07 or notice in FORM GST RFD-08, in respect of any refund application

filed in FORM GST RFD-01, withdraw the said application for refund by filing an application in FORM GST

RFD-01W.

(6) On submission of application for withdrawal of refund in FORM GST RFD-01W, any amount debited by

the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application

for refund in FORM GST RFD-01, shall be credited back to the ledger from which such debit was made.‖;

(iii) in rule 92, -

(a) in sub-rule (1), the proviso shall be omitted;

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

(i) for the word and letter ―Part B‖, the word and letter ―Part A‖ shall be substituted;

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

―Provided that where the proper officer or the Commissioner is satisfied that the refund is no

longer liable to be withheld, he may pass an order for release of withheld refund in Part B of

FORM GST RFD- 07.‖;

(iv) in rule 96, -

(a) in sub-rule (6), for the word and letter ―Part B‖, the word and letter ―Part A‖ shall be substituted;

(b) in sub-rule (7), for the words, letters and figures, ―after passing an order in FORM GST RFD-06‖, the words,

letters and figures, ―by passing an order in FORM GST RFD-06 after passing an order for release of withheld

refund in Part B of FORM GST RFD-07‖ shall be substituted;

(v) in FORM GST REG-21, under the sub-heading ―Instructions for submission of application for revocation of

cancellation of registration‖, in the first bullet point ―after the words ―date of service of the order of cancellation

of registration‖, the words and figures ―or within such time period as extended by the Additional Commissioner

or the Joint Commissioner or Commissioner, as the case may be, in exercise of the powers provided under

proviso to sub-section (1) of section 30,‖ shall be inserted;

(vi) in rule 138E, for the words ―in respect of a registered person, whether as a supplier or a recipient, who, —‖

the words ‗‘in respect of any outward movement of goods of a registered person, who, —‖ shall be substituted.

(vii) for FORM GST RFD-07, the following FORM shall be substituted, namely: -

―FORM GST RFD-07

[See rules 92(2) & 96(6)]

Reference No.

Date: <DD/MM/YYYY>

To

___________ (GSTIN/UIN/Temp. ID)

___________ (Name)

____________ (Address)

———————— (ARN)

PART-A

Order for withholding the refund

Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in accordance with the

provisions of sub-section (10)/ (11) of section 54 of the Chhattisgarh Goods and services Tax Act, 2017. The

reasons for withholding are given as under:

S.No.

Particulars

1

ARN

2

Amount Claimed in RFD-01

<Auto-populated>

3

Amount Inadmissible in RFD-06

<Auto-populated>

4

Amount Adjusted in RFD-06

<Auto-populated>

5

Amount Withheld

6

Reasons for withholding

(More than one reason can be selected)

o

Recoverable dues not paid

o

In view of sub-section 11 of Section 54

o

On account of fraud (s) of serious nature

o

Others, (specify)

7

Description of the reasons

(Up to 500 characters, separate file can be attached

for detailed reasons)

8

Record of Personal Hearing

(Up to 500 characters, separate file can be attached

for detailed records)

PART-B

Order for release of withheld refund

This has reference to your refund application <ARN> dated <date> against which the payment of refund

amount sanctioned vide order <RFD-06 order no> dated <date> was withheld by this office order <Order

Reference No> dated <date>. It has been now found to my satisfaction that the conditions for withholding of

refund no longer exist and therefore, the refund amount withheld is hereby allowed to be released as given

under:

S.No.

Particulars

1

ARN

2

Amount Claimed in RFD-01

<Auto-populated>

3

Amount Inadmissible in RFD-06

<Auto-populated>

4

Amount Adjusted in RFD-06

<Auto-populated>

5

Amount Withheld in RFD-07 A

<Auto-populated>

6

Amount Released

7

Amount to be Paid

Date:

Signature (DSC):

Place:

Name:

Designation:

Office Address: ‖;

(viii) after FORM GST RFD-01 B, the following FORM shall be inserted, namely: -

―FORM GST RFD-01 W

[Refer Rule 90(5)]

Application for Withdrawal of Refund Application

1.

ARN:

2.

GSTIN:

3.

Name of Business (Legal):

4.

Trade Name, if any:

5.

Tax Period:

6.

Amount of Refund Claimed:

7.

Grounds for Withdrawing Refund Claim:

i.

Filed the refund application by mistake

ii.

Filed Refund Application under wrong category

iii.

Wrong details mentioned in the refund application

iv.

Others (Please Specify)

8. Declaration: I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein is

true and correct to the best of my/ our knowledge and belief and nothing has been concealed there from.

Place:

Signature of Authorised Signatory

Date:

Name

Designation/ Status‖.

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

GAURAV DWIVEDI, Principal Secretary.