“ârkÂàçy qàçÐ¹þ §çý ¡Âmªàêm »þà§ý ÎàäÌ§ý §çý

qÞkãuÂà §íýtàÞ§ý

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

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

²þ¾mãyªàð¼þ

ªàk¹þ

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàÊ½à)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

]

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- & 08@2021

– jkT; dj

Øekad ,Q 10&38@2021@okd@ikap ¼40½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vfèkfu;e]

2017 ¼2017 dk 7½ dh èkkjk 50 dh mièkkjk ¼1½ ds lkFk ifBr èkkjk 148 }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- 13@2017&jkT; dj Øekad

,Q&10&44@2017@okd@ikap¼87½ fnukad 29 twu] 2017 ftls NÙkhlx<+ ds jkti= ¼vlkèkkj.k½ esa] Øekad 256

rkjh[k 29 twu] 2017 esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr vkSj la'kksèku djrh gS] vFkkZr~

–

¼i½ mä vfèklwpuk ds çFke vuqPNsn esa çFke ijarqd esa] fuEufyf[kr dks rkfydk esa Øñlañ3 ds ckn var%LFkkfir

fd;k tk;sxk] vFkkZr~ &

¼1½

¼2½

¼3½

¼4½

Þ4

djnkrk ftldk iwoZorÊ

foÙkh; o"kZ esa dqy vkorZ 5

djksM+ #i;s ls vfèkd gks

fu;r rkjh[k ds ckn igys

iaæg fnu ds fy, 9

çfr'kr] mlds ckn 18

çfr'kr

ekpZ 2021] vçSy 2021

djnkrk ftldk iwoZorÊ

foÙkh; o"kZ esa dqy vkorZ 5

djksM+ #i;s rd gks] tks

èkkjk 39 dh mièkkjk ¼1½ ds

vèkhu fooj.kh çLrqr djus

ds fy;s mÙkjnk;h gSa

fu;r rkjh[k ds ckn igys

iaæg fnu ds fy, 'kwU;]

mlds ckn vxys iaæg

fnu ds fy, 9 çfr'kr

vkSj mlds ckn 18 çfr'kr

ekpZ 2021 ]

vçSy 2021

djnkrk ftldk iwoZorÊ

foÙkh; o"kZ esa dqy vkorZ 5

djksM+ #i;s rd gks] tks

èkkjk 39 dh mièkkjk¼1½ ds

ijarqd ds vèkhu fooj.kh

çLrqr djus ds fy;s

mÙkjnk;h gSa

fu;r rkjh[k ds ckn igys

iaæg fnu ds fy, 'kwU;]

mlds ckn vxys iaæg

fnu ds fy, 9 çfr'kr

vkSj mlds ckn 18 çfr'kr

ekpZ 2021] vçSy 2021

djnkrk tks èkkjk 39 dh

mièkkjk ¼2½ ds vèkhu

fooj.kh çLrqr djus ds

fy;s mÙkjnk;h gSa

fu;r rkjh[k ds ckn igys

iaæg fnu ds fy, 'kwU;]

mlds ckn vxys iaæg

fnu ds fy, 9 çfr'kr

vkSj mlds ckn 18 çfr'kr

frekgh tks ekpZ 2021 dks

lekIr gks jgh gS AÞA

2- bl vfèklwpuk dks vçSy] 2021 ds 18osa fnu ls ykxw ekuk tk,xk 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&38@2021@okd@ikap ¼40½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vfèklwpuk Øekad ,Q 10&38@2021@okd@ikap ¼40½] 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. 08/2021 – State Tax

No. F 10-38/2021/CT/V(40).⸺ In exercise of the powers conferred by sub-section (1) of section 50 of

the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with section 148 of the said Act, the State

Government, on the recommendations of the Council, hereby makes the following further amendments in

notification No. 13/2017–State Tax, No. F-10-44/2017/CT/V(87), Chhattisgarh Commercial Tax Department,

dated the 29th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 256, dated the 29th

June, 2017, namely:–

(i)

In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the

following shall be inserted, namely: –

(1)

(2)

(3)

(4)

“4.

Taxpayers having an aggregate turnover of more than

rupees 5 crores in the preceding financial year

9 per cent for the

first 15 days from

the due date and 18

per cent thereafter

March, 2021,

April, 2021

Taxpayers having an aggregate turnover of up to rupees 5

crores in the preceding financial year who are liable to

furnish the return as specified under sub-section (1) of

section 39

Nil for the first 15

days from the due

date, 9 per cent for

the next 15 days,

and 18 per cent

thereafter

March, 2021,

April, 2021

“ârkÂàçy qàçÐ¹þ §çý ¡Âmªàêm »þà§ý ÎàäÌ§ý §çý

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

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015 .”

Ñçmä ¡Âàätm. §í

ýtàÞ§ý kã.2- 22

ªàk¹þ

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàÊ ½à)

Zààâo§ýàÊ yç Zà§ýàâÎàm

fooj.kh çLrqr djus ds fu;r

rkjh[k ls igys rhl fnu

]

ÊàuqäÊ,

yàçt

wàÊ

vVy uxj] fnukad 18 twu 2021

Øekad ,Q 10&38@2021@okd@ikap ¼41½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vfèklwpuk Øekad ,Q 10&38@2021@okd@ikap¼41½] 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. 09/2021 – State Tax

No. F 10-38/2021/CT/V (41).⸺ In exercise of the powers conferred by section 128 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 amendments in the notification No. 76/2018–State Tax, No. F-10-

65/2018/CT/V(123), Chhattisgarh Commercial Tax Department, dated the 31st December, 2018, published in

the Gazette (Extraordinary) of Chhattisgarh, No. 523, dated the 31st December, 2018, namely:–

In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: –

“Provided also that the amount of late fee payable under section 47 shall stand waived for the period as

specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in

column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column

(2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:-

TABLE

S. No.

(1)

Class of registered persons

(2)

Tax period

(3)

Period for which

late fee waived

(4)

Taxpayers having an aggregate turnover

of more than rupees 5 crores in the

preceding financial year

March, 2021 and April,

2021

Fifteen days from the

due date of furnishing

return

Taxpayers having an aggregate turnover

of up to rupees 5 crores in the preceding

financial year who are liable to furnish

the return as specified under sub-section

(1) of section 39

March, 2021 and April,

2021

Thirty days from the due

date of furnishing return

Taxpayers having an aggregate turnover

of up to rupees 5 crores in the preceding

financial year who are liable to furnish

the return as specified under proviso to

sub-section (1) of section 39

January-March, 2021

Thirty days from the due

date of furnishing

return.”.

2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021.

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 18 twu 2021

vf/klwpuk

la- & 10@2021

jkT; dj

Øekad ,Q 10&38@2021@okd@ikap ¼42½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vfèkfu;e 2017

¼2017 dk 7½ dh èkkjk 148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh f'kQ+kfj'kksa ij] NÙkhlx<+ 'kklu ds

okf.kfT;d dj foHkkx dh vfèklwpuk la- 21@2019 & jkT; dj Øekad ,Q&10&19@2019@okd@ikap¼46½ fnukad

23 vçSy] 2019 ftls NÙkhlx<+ ds jkti= ¼vlkèkkj.k½ esa] Øekad 131 rkjh[k 24 vçSy] 2019 esa çdkf'kr fd;k x;k

Fkk] esa fuEufyf[kr vkSj la'kksèku djrh gS] vFkkZr~ %&

mä vfèklwpuk ds rhljs vuqPNsn esa igys ijarqd ds i'pkr] fuEu ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~ %&

Þijarq ;g Hkh fd mä O;fä 31 ekpZ 2021 dks lekIr gksus okys foÙkh; o"kZ ds fy, NÙkhlx<+ eky vkSj

lsok dj fu;e 2017 ds ç:i th,lVhvkj&04 esa fooj.kh eÃ 2021 ds 31 osa fnu rd çLrqr djsaxsAÞA

;g vfèklwpuk vçSy 2021 ds 30 osa fnu ls ço`r gqÃ ekuh tk,xhA

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&38@2021@okd@ikap ¼42½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vfèklwpuk Øekad ,Q 10&38@2021@okd@ikap ¼42½] 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. 10/2021 – State Tax

No. F 10-38/2021/CT/V (42).⸺ In exercise of the powers conferred by section 148 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 amendments in the notification No. 21/2019–State Tax, No. F-10-

19/2019/CT/V(46), Chhattisgarh Commercial Tax Department, dated the 23rd April, 2019, published in the

Gazette (Extraordinary) of Chhattisgarh, No. 131, dated the 24th April, 2019, namely:–

In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted,

namely: –

“Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Chhattisgarh

Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the 31st day of May,

2021.”.

2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021.

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 18 twu 2021

vf/klwpuk

la- & 11@2021

jkT; dj

Øekad ,Q 10&38@2021@okd@ikap ¼43½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vfèkfu;e]

2017 ¼2017 dk 7½ dh èkkjk 168 vkSj NÙkhlx<+ eky vkSj lsok dj fu;e 2017 ds fu;e 45 ds mifu;e ¼3½ ds

vuqlj.k esa] 1 tuojh 2021 ls 31 ekpZ 2021 dh vofèk ds nkSjku fdlh QqVdj dke djus okys deZdkj dks ikjsf"kr

ekyksa ;k fdlh QqVdj dke djus okys deZdkj ls okil vk;s ekyksa ds lacaèk esa] ç:i th,lVh vkÃVhlh

04 esa

çLrqr dh tkus okyh ?kks"k.kk djus dh le; lhek dks ,rn}kjk eÃ 2021 ds 31 osa fnu rd c<+krs gSa A

;g vfèklwpuk vçSy 2021 ds 25 osa fnu ls ço`r gqÃ ekuh tk,xh 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&38@2021@okd@ikap ¼43½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vfèklwpuk Øekad ,Q 10&38@2021@okd@ikap ¼43½] 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. 11/2021 – State Tax

No. F 10-38/2021/CT/V (43).⸺ In exercise of the powers conferred by section 168 of the Chhattisgarh

Goods and Services Tax Act, 2017 (7 of 2017) and sub-rule (3) of rule 45 of the Chhattisgarh Goods and

Services Tax Rules, 2017, the State Government, hereby extends the time period upto the 31st day of May,

2021, for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or

received from a job worker, during the period from 1stJanuary, 2021 to 31st March, 2021.

2. This notification shall be deemed to have come into force with effect from the 25th day of April, 2021.

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 18 twu 2021

vf/klwpuk

la- & 12@2021

jkT; dj

Øekad ,Q 10&38@2021@okd@ikap ¼44½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vfèkfu;e]

2017 ¼2017 dk 7½ dh èkkjk 168 ds lkFk ifBr èkkjk 37 dh mi&èkkjk ¼1½ ds nwljs ijarqd }kjk çnÙk 'kfä;ksa ds

ç;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vfèklwpuk la-

83@2020&jkT; dj Øekad ,Q&10&87@2020@okd@ikap¼127½fnukad 22 fnlEcj] 2020 ftls NÙkhlx<+ ds

jkti= ¼vlkèkkj.k½ esa] Øekad 694 rkjh[k 30 fnlEcj] 2020 esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr la'kksèku

djrh gS] vFkkZr~ %&

mä vfèklwpuk esa ijarqd ds ckn] fuEu ijarqd dks var%LFkkfir fd;k tk,xk] vFkkZr~

Þijarq ;g Hkh fd ,sls jftLVªh—r O;fä;ksa ds fy,] tks fd mä vfèkfu;e dh èkkjk 39 dh mièkkjk ¼1½ ds

vèkhu fooj.kh çLrqr djus ds fy;s mÙkjnk;h gSa] ekg vçSy 2021 dh dj vofèk ds fy,] mä fu;eksa ds

ç:ith,lVhvkj&1 esa tkod vkiwÆr ds C;kSjksa dks çLrqr djus dh le; lhek dks mä dj vofèk ds mÙkjorÊ ekg

ds NCchlosa fnu rd c<k;k tkrk gSAß

2- bl vfèklwpuk dks 1 eÃ] 2021 ls ykxw ekuk tk,xk 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&38@2021@okd@ikap ¼44½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vfèklwpuk Øekad ,Q 10&38@2021@okd@ikap ¼44½] 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. 12/2021 – State Tax

No. F 10-38/2021/CT/V (44).⸺ In exercise of the powers conferred by the second proviso to sub-

section (1) of section 37 read with section 168 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. 83/2020–State Tax, No. F-10-87/2020/CT/V(127), Chhattisgarh Commercial Tax

Department, dated the 22nd December, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No.

694, dated the 30th December, 2020, namely:–

In the said notification, after the proviso, the following proviso shall be inserted, namely:-

“Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of

the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said

Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said

tax period.”.

This notification shall be deemed to have come into force with effect from the 1st day of May, 2021

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 18 twu 2021

vf/klwpuk

la- & 13@2021

jkT; dj

Øekad ,Q 10&38@2021@okd@ikap ¼45½-⸺ NÙkhlx<+ eky vkSj lsok dj vfèkfu;e] 2017 ¼2017 dk 7½

dh èkkjk 164 ds }kjk çnÙk 'kfä;ksa ds ç;ksx djrs gq,] jkT; ljdkj] 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 çkjaHk & ¼1½ bu fu;eksa dk laf{kIr uke NÙkhlx<+ eky vkSj lsok dj ¼rhljk la'kksèku½ fu;e]

2021 gSA

¼2½ bu fu;eksa esa tSlk vU;Fkk micafèkr gS mlds flok; ;s fnukad 1 eÃ] 2021 ls ço`Ùk ekus tk,axs A

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

¼i½ fu;e 36 ds mifu;e ¼4½ esa] igys ijarqd ds ckn] fuEu ijarqd var% LFkkfir fd;k tk,xk] vFkkZr~%&

Þijarq ;g Hkh fd mä 'krZ vçSy vkSj eÃ] 2021 dh vofèk ds fy, lap;h :i ls ykxw gksxh vkSj eÃ]

2021 dh dj vofèk ds fy, ç:i th,lVhvkj&3[k dh fooj.kh] mä eghuksa ds buiqV dj çR;; dk mi;qZä

'krks± ds vuqlkj lap;h :i ls lek;kstu djds çLrqr dh tk,xh Aß(

fu;e 59 ds mifu;e ¼2½ esa] fuEu ijarqd var% LFkkfir fd;k tk,xk] vFkkZr~%&

Þijarq fd jftLVªh—r O;fä] ekg vçSy 2021 ds fy,] chtd çLrqr djus dh lqfoèkk dk mi;ksx djrs gq,

mä C;kSjksa dks] eÃ 2021 ds igys fnu ls 28 osa fnu rd çLrqr dj ldrk gSA

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&38@2021@okd@ikap ¼45½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vfèklwpuk Øekad ,Q 10&38@2021@okd@ikap ¼45½] 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. 13/2021 – State Tax

No. F 10-38/2021/CT/V (45).⸺ 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

(Third Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on 1st day of May,

2021.

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

(i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:-

“Provided further that such condition shall apply cumulatively for the period April and May, 2021 and

the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment

of input tax credit for the said months in accordance with the condition above.”;

in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:-

“Provided that a registered person may furnish such details, for the month of April, 2021, using IFF

from the 1st day of May, 2021 till the 28th day of May, 2021.”.

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 18 twu 2021

vf/klwpuk

la- & 14@2021

jkT; dj

Øekad ,Q 10&38@2021@okd@ikap ¼46½-⸺ 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,] jkT; ljdkj] ifj"kn dh flQkfj'kksa ij] Hkkjr ds dÃ fgLlksa esa egkekjh dksohM&19 ds pyrs ;g

vfèklwfpr djrh gS fd

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fy, fdlh Hkh le; lhek dks] tks vçSy] 2021 ds 15 osa fnu ls eÃ] 2021 ds 30 osa fnu rd dh vofèk ds nkSjku

vkrk gS] mä vfèkfu;e ds rgr fuÆn"V ;k fuèkkZfjr ;k vfèklwfpr fd;k x;k gS] vkSj tgka ,slh dkjZokÃ dks iwjh

djuk ;k mldk vuqikyu ,sls le; ds Hkhrj ugÈ dh xÃ gS] rks] fuEu mís';ksa lfgr ds fy,] ,slh dkjZokÃ ds iwjk

djus dh ;k vuqikyu ds fy, le; lhek eÃ] 2021 ds 31osa fnu rd c<+k nh tk,xh&

¼d½ mi;qZä vfèkfu;eksa ds çkoèkkuks ds vèkhu fdlh Hkh çkfèkdj.k] vk;ksx ;k U;k;kfèkdj.k }kjk] fdlh

dkjZokÃ dks iwjh djuk] fdlh Hkh vkns'k ikfjr djus] fdlh uksfVl dks tkjh djuk] lwpuk] vfèklwpuk]

laLoh—fr;k vuqeksnu ;k bl rjg dh vU; dkjZokÃ] tks Hkh uke ls gks( ;k

¼[k½ mi;qZä vfèkfu;eksa ds çkoèkkuksa ds rgr] dksÃ vihy nkf[ky djuk] dksÃ Hkh fjiksVZ] nLrkost] fooj.kuh]

C;ku] ;k ,sls vU; fjd‚MZ dks çLrqr djuk] tks Hkh uke ls iqdkjk tkrk gS(

ysfdu] le; dk ,slk foLrkj mä vfèkfu;e ds fuEu çkoèkkuksa ds vuqikyu ds fy, ykxw ugÈ gksxk] tSlk fd uhps

oÆ.kr gS &

¼d½ vè;k; IV(

¼[k½ èkkjk 10 dh mièkkjk ¼3½] èkkjk 25] 27] 31] 37] 47] 50] 69] 90] 122] 129(

¼x½ èkkjk 39]ijarq] mièkkjk ¼3½] ¼4½ vkSj ¼5½ dks NksM+dj(

¼?k½ èkkjk 68] tgka rd Ã&os fcy dk lacaèk gS( rFkk

¼M½ Åij oÆ.kr vè;k; vkSj èkkjk ds rgr cuk, x, fu;e(

ijarq tgka] NÙkhlx<+ eky vkSj lsok dj fu;e] 2017 ds fu;e 9 ds rgr fuÆn"V] ;k fuèkkZfjr ;k vfèklwfpr fdlh

Hkh çkfèkdj.k }kjk fdlh Hkh dkjZokÃ dks iwjk djus dh dksÃ le; lhek] tks eÃ] 2021 ds igys fnu ls eÃ] 2021 ds

bdÙkhlosa fnu rd dh vofèk ds nkSjku vkrh gS] vkSj tgka ,slh dkjZokÃ ,sls le; ds Hkhrj iwjh ugÈ dh xÃ gS] rks]

,slh dkjZokÃ ds iwjk djus dh le; lhek] twu] 2021 ds iaægoka fnu rd foLrkj fd;k tkrk gSaA

¼ii½ ,sls ekeyksa esa tgka fjQaM ds nkos dks] iw.kZ ;k Hkkx esa] vLohdkj djus ds fy, uksfVl tkjh fd;k x;k gS] vkSj

tgka vkns'k tkjh djus dh le; lhek èkkjk 54 mi&èkkjk ¼7½ ds lkFk ifBr mi&èkkjk ¼5½ ds çkoèkkuksa ds lanHkZ esa

vçSy] 2021 ds iaægosa fnu ls eÃ] 2021 ds rhlosa fnu rd dh vofèk ds nkSjku vkrh gS] ,sls ekeyksa esa mä vkns'k

tkjh djus dh le; lhek jftLVªh—r O;fä ls uksfVl dk tokc çkfIr ds iaæg fnu ckn ;k eÃ] 2021 ds bdÙkhlosa

fnu] tks Hkh ckn esa gks] rd c<+k fn;k tkrk gSaA

2- ;g vfèklwpuk vçSy] 2021 ds 15 osa fnu ls ço`r gqÃ ekuh tk,xh 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&38@2021@okd@ikap ¼46½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vfèklwpuk Øekad ,Q 10&38@2021@okd@ikap ¼46½] 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. 14/2021 – State Tax

No. F 10-38/2021/CT/V(46) - 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), in view

of the spread of pandemic COVID-19 across many parts of India, the State Government, on the

recommendations of the Council, hereby notifies, as under,-

(i) where, any time limit for completion or compliance of any action, by any authority or by any person, has

been specified in, or prescribed or notified under the said Act, which falls during the period from the 15th day of

April, 2021 to the 30th day of May, 2021, 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 31st day of May, 2021, including for the purposes of--

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation,

notification, sanction or approval or such other action, by whatever name called, by any authority,

commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or

such other record, by whatever name called, under the provisions of the Acts stated above;

but, such extension of time shall not be applicable for the compliances of the following provisions of the said

Act, namely: -

(a) Chapter IV;

(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;

(d) section 68, in so far as e-way bill is concerned; and

(e) rules made under the provisions specified at clause (a) to (d) above :

Provided that where, any time limit for completion of any action, by any authorityor by any person,

specified in, or prescribed or notified under rule 9 of the Chhattisgarh Goods and Services Tax Rules, 2017, falls

during the period from the 1st day of May, 2021 to the 31st day of May, 2021, and where completion of such

action has not been made within such time, then, the time limitfor completion of such action, shall be extended

upto the 15th day of June, 2021;

(ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time

limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of

the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases

the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the

notice from the registered person or the 31st day of May, 2021, whichever is later.

This notification shall be deemed to have come into force with effect from the 15th day of April, 2021.

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

GAURAV DWIVEDI, Principal Secretary.