“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

355

]

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[;k & 07@2021 & jkT; dj

Øekad ,Q 10&37@2021@okd@ikap ¼39½-⸺ 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 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-

¼1½ bu fu;eksa dk laf{kIr uke NÙkhlx<+ eky vkSj lsok dj ¼nwljk la'kksèku½ fu;e] 2021 gS A

¼2½ bu fu;eksa esa tSlk vU;Fkk micafèkr gS mlds flok; ;s fnukad 27 vçSy] 2021 ls ço`Ùk ekus tk,axs A

2-

NÙkhlx<+ eky vkSj lsok dj fu;e] 2017 esa] fu;e 26 ds mifu;e ¼1½ esa] rhljs ijarqd ds i'pkkr~

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

Þijarq ;g Hkh fd fdlh Hkh jftLVªh—r O;fä] tks fd daiuh vfèkfu;e] 2013 ¼2013 dk 18½ ds micaèkksa ds

vèkhu jftLVªh—r gks] dks 27 vçSy] 2021 ls 31 eÃ] 2021 rd dh vofèk ds nkSjku] èkkjk 39 ds rgr ç:i

th,lVhvkj&3[k esa çLrqr dh tkus okyh fooj.kh dks ,oa èkkjk 37 ds rgr ç:i th,lVhvkj&1 esa ;k chtd çLrqr

djus dh lqfoèkk dk mi;ksx djrs gq, çLrqr fd;s tkus okys tkod çnk;ksa ds C;kSjs dks bysDVª‚fud lR;kiu dksM

¼Ãohlh½ ds ekè;e ls lR;kfir djus dh Hkh vuqefr gSAÞ

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&37@2021@okd@ikap ¼39½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vfèklwpuk Øekad ,Q 10&37@2021@okd@ikap ¼39½] 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. 07/2021-State Tax

No. F 10-37/2021/CT/V(39).⸺ 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.

(1) These rules may be called the Chhattisgarh Goods and Services Tax (Second Amendment) Rules,

2021.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on 27th day

of April, 2021.

2.

In the Chhattisgarh Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third

proviso, the following proviso shall be inserted, namely:-

“Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of

2013) shall, during the period from the 27thday of April, 2021 to the 31stday of May, 2021, also be allowed to

furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in

FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).”.

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

GAURAV DWIVEDI, Principal Secretary.

yÞjàv§ý, täô½à mnà vçhÂà y

àtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu, Êàuq

äÊ yç täâôm mnà Zà§ýàâÎàm

–

2021

.