“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,

ªàäÚ

wàÊ

âÀÂààÞ§ý

12 ¡ªàÐm

2021



óàw½à

, Îà§ý 1943

okf.kfT;d dj foHkkx

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

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 17@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap¼50½-⸺ 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@ikap¼127½ fnukad 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 ds nwljs ijarqd esa ÞvçSy 2021Þ 'kCnksa vkSj vadksa ds ckn ÞvkSj eÃ 2021Þ 'kCnksa vkSj vadksa dks

var%LFkkfir fd;k tk,xk A

2- bl vfèklwpuk dks 1 twu] 2021 ls ykxw ekuk tk,xk A

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

xkSjo f}osnh] çeq[k lfpo-

vVy uxj] fnukad 29 tqykbZ 2021

Øekad ,Q 10&40@2021@okd@ikap¼50½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

es] bl foHkkx dh vfèklwpuk Øekad ,Q 10&40@2021@okd@ikap¼50½] fnukad 29&07&2021 dk vaxzsth vuqokn

jkT;iky ds çkfèkdkj ls] ,rn~}kjk çdkf'kr fd;k tkrk gS A

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

xkSjo f}osnh] çeq[k lfpo-

Atal Nagar, the 29th July 2021

NOTIFICATION

No. 17/2021-State Tax

No. F 10-40/2021/CT/V(50).⸺ 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 Commissioner, 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, in the second proviso, after the word and figure ―April, 2021‖, the words and figure ―and

May, 2021‖ shall be inserted.

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

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 18@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap¼51½-⸺ 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~ –

mä vfèklwpuk ds çFke vuqPNsn esa çFke ijarqd esa] &

¼i½ 'kCnksa] v{kjksa vkSj vadksa Þftudks ç:i th,lVhvkj&3[k esa fooj.kh çLrqr djuk vfuok;Z gS] ysfdu

tks LraHk ¼4½ esa rRLFkkuh çfoo"V esa fuÆn"V dj vofèk dh mä fooj.kh dks fu;r rkjh[k rd] ns;

dj ds Hkqxrku ds lkFk] çLrqr ugÈ djrs gSß] ds LFkku ij] 'kCnksa Þtks dj dk Hkqxrku djus ds fy,

mÙkjnk;h gS] ysfdu LraHk ¼4½ esa rRLFkkuh çfoo"V esa fuÆn"V dj vofèk ds fy, fu;r rkjh[k rd]

dj dk Hkqxrku djus esa foQy jgrs gSß dks çfrLFkkfir fd;k tk;sxk(

¼ii½ rkfydk esa LraHk ¼4½ ds 'kh"kZd esa] Þdj vofèkß 'kCnksa] ds LFkku ij] Þekg@frekghß 'kCnksa dks

çfrLFkkfir fd;k tk;sxk(

¼iii½ fuEufyf[kr dks rkfydk esa Ø-la- 4]5]6 vkSj 7 esa çfrLFkkfir fd;k tk;sxk]

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 vkSj eÃ 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 iSarkyhl fnu

ds fy, 9 çfr'kr vkSj mlds ckn 18

çfr'kr

ekpZ 2021

fu;r rkjh[k ds ckn igys iaæg fnu ds

fy, 'kwU;] mlds ckn vxys rhl fnu ds

fy, 9 çfr'kr vkSj mlds ckn 18 çfr'kr

vçSy 2021

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

eÃ 2021

“ârkÂàç y qàçÐ ¹þ §çý ¡ Âmªàêm »þà§ý ÎàäÌ§ý §çý

qÞkãuÂà §íýtàÞ§ý

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

²þ¾mãyªàð¼þ

ªàk¹þ

ây.

yç.

âsvà¢ê.

2001.”

²þ¾mãyªàð¼ þ Êà kqØ à

(¡yàoàÊ½à)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

May, 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 proviso to

sub-section (1) of section 39

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

March, 2021

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

April, 2021

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

May, 2021

Taxpayers who are liable to furnish the

return as specified under sub-section (2)

of section 39

Nil for the first 15 days from the

due date, 9 per cent for the next

days,

and

per

cent

thereafter

Quarter ending

March, 2021‖.

2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021.

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 19@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap¼52½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vfèkfu;e 2017

¼2017 dk 7½ ¼ftls bl vfèklwpuk esa blds i'pkr mä vfèkfu;e dgk x;k gS½ dh èkkjk 128 }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-

76@2018&jkT; dj Øekad ,Q&10&65@2018@okd@ikap¼123½ fnukad 31 fnlEcj] 2018 ftls NÙkhlx<+ ds

jkti= ¼vlkèkkj.k½ esa] Øekad 523 rkjh[k 31 fnlEcj] 2018 esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr vkSj la'kksèku

djrh gS] vFkkZr~ –

mä vfèklwpuk ds

¼i½ vkaBos ijarqd esa] rkfydk ds LFkku ij] eÃ 2021 ds 20osa fnu ls çHkkoh fuEufyf[kr rkfydk dks çfrLFkkfir

fd;k tk,xk] vFkkZr~% &

Þrkfydk

Ø-la-

jftLVªh—r O;fä;ksa dk oxZ

dj vofèk

lhek ftlds fy;s foyac Qhl

vfèkR;ä fd;k x;k

¼1½

¼2½

¼3½

¼4½

djnkrk ftldk iwoZorÊ foÙkh; o"kZ esa dqy

vkorZ 5 djksM+ #i;s ls vfèkd gks

ekpZ 2021] vçSy

2021 vkSj eÃ 2021

fooj.kh çLrqr djus ds fu;r

rkjh[k ls igys iaæg fnu rd

djnkrk ftldk iwoZorÊ foÙkh; o"kZ esa dqy

vkorZ 5 djksM+ #i;s rd gks] tks èkkjk 39

dh mièkkjk&èkkjk ¼1½ ds vèkhu fooj.kh

çLrqr djus ds fy;s mÙkjnk;h gSa

ekpZ 2021

fooj.kh çLrqr djus ds fu;r

rkjh[k ls igys lkB fnu rd

vçSy 2021

fooj.kh çLrqr djus ds fu;r

rkjh[k ls igys iSarkyhl fnu rd

eÃ 2021

fooj.kh çLrqr djus ds fu;r

rkjh[k ls igys rhl fnu rd

djnkrk ftldk iwoZorÊ foÙkh; o"kZ esa dqy

vkorZ 5 djksM+ #i;s rd gks] tks èkkjk 39

dh mièkkjk&èkkjk ¼1½ ds ijarqd ds vèkhu

fooj.kh çLrqr djus ds fy;s mÙkjnk;h gSa

tuojh & ekpZ

2021

fooj.kh çLrqr djus ds fu;r

rkjh[k ls igys lkB fnu rdßA

¼ii½ vkaBos ijarqd ds ckn fuEufyf[kr ijarqd dks var%LFkkfir fd;k tk;sxk] vFkkZr~% &

Þijarq ;g Hkh dh mu jftLVªh—r O;fä;ksa ds fy,] ftUgksaus fu;r rkjh[k rd ekg@frekgh tqykÃ 2017 ls

vçSy 2021 rd ds fy, ç:i th,lVhvkj&3[k esa fooj.kh çLrqr ugÈ dh gS ysfdu og mä fooj.kh dks 1 twu

2021 ls 31 vxLr 2021 dh vofèk ds nkSjku çLrqr djrs gS] mä vfèkfu;e dh èkkjk 47 ds çkoèkkuksa ds rgr ns;

foyac Qhl #i;s ikap lkS ls vfèkd vfèkR;tu fd;k tkrk gS%

ijarq ;g Hkh dh ;fn mä fooj.kh esa lans; jkT; dj dh jkf'k 'kqU; gS rks mä vfèkfu;e dh èkkjk 47 ds

çkoèkkuksa ds rgr nsg foyac Qhl #i;s nks lkS ipkl ls vfèkd dks mu jftLVªh—r O;fä;ksa ds fy, vfèkR;tu

fd;k tkrk gS ftUgksaus fu;r rkjh[k rd ekg@f=ekl tqykÃ 2017 ls vçSy 2021 rd ds fy, ç:i

th,lVhvkj&3[k esa fooj.kh çLrqr ugÈ dh gS ysfdu og mä fooj.kh dks 1 twu 2021 ls 31 vxLr 2021 dh

vofèk ds nkSjku çLrqr djrs gS%

ijarq ;g Hkh dh mu jftLVªh—r O;fä;ksa ds oxZ ds fy, tks dh fuEu rkfydk ds LraHk ¼2½ esa fuÆn"V fd;s

x, gS] vkSj tks fu;r rkjh[k rd ç:i th,lVhvkj&3[k esa fooj.kh çLrqr ugÈ djrs gS] mä vfèkfu;e dh èkkjk

47 ds çkoèkkuksa ds rgr twu 2021 dh dj vofèk ls ;k twu 2021 dks [k+Re frekgh dh dj vofèk ls] tSlk Hkh

ekeyk gks] ns; foyac Qhl] tks dh fuEufyf[kr rkfydk ds LraHk ¼3½ esa fuÆn"V fd;s x, jde ls vfèkd gS]

vfèkR;tu fd;k tkrk gS] vFkkZr~% &

rkfydk

Ø-la-

jftLVªh—r O;fä;ksa dk oxZ

jde

¼1½

¼2½

¼3½

jftLVªh—r O;fä ftudh mä fooj.kh esa lans; jkT; dj

dh jkf'k 'kqU; gS

#i;s nks lkS ipkl

jftLVªh—r O;fä ftudk iwoZorÊ foÙkh; o"kZ esa dqy vkorZ

1-5 djksM+ #i;s rd gks] Ø-la- ¼1½ ds varxZr vkus okyks ds

vkykok

#i;s ,d gt+kj

djnkrk ftldk iwoZorÊ foÙkh; o"kZ esa dqy vkorZ 1-5

djksM+ ls vfèkd gks vkSj 5 djksM+ ls de gks] Ø-la- ¼1½ ds

varxZr vkus okyks ds vkykok

#i;s nks gt+kj ikap lkSß

2- bl vfèklwpuk dks 1 twu] 2021 ls ykxw ekuk tk,xk A

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

xkSjo f}osnh] çeq[k lfpo-

vVy uxj] fnukad 29 tqykbZ 2021

Øekad ,Q 10&40@2021@okd@ikap¼52½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

es] bl foHkkx dh vfèklwpuk Øekad ,Q 10&40@2021@okd@ikap¼ 52 ½] fnukad 29&07&2021 dk vaxzsth vuqokn

jkT;iky ds çkfèkdkj ls] ,rn~}kjk çdkf'kr fd;k tkrk gS A

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

xkSjo f}osnh] çeq[k lfpo-

Atal Nagar, the 29th July 2021

NOTIFICATION

No. 19/2021-State Tax

No. F 10-40/2021/CT/V(52).⸺ In exercise of the powers conferred by section 128 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 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,-

(i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be

substituted, namely:—

―TABLE

S. No.

(1)

Class of registered persons

(2)

Tax period

(3)

Period for which late fee waived

(4)

Taxpayers

having

aggregate

turnover of more than rupees 5 crores

in the preceding financial year

March, 2021, April,

2021 and May, 2021

Fifteen days from the due date of

furnishing return

Taxpayers

having

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

Sixty days from the due date of

furnishing return

April, 2021

Forty-five days from the due date

of furnishing return

May, 2021

Thirty days from the due date of

furnishing return

Taxpayers

having

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

Sixty days from the due date of

furnishing return.‖;

(ii) after the eighth proviso, the following provisos shall be inserted, namely:—

―Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for

the months/quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period

from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of

the said Act, shall stand waived which is in excess of five hundred rupees:

Provided also that where the total amount of state tax payable in the said return is nil, the total amount

of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees

for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July,

2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June,

2021 to the 31st day of August, 2021:

Provided also that the total amount of late fee payable under section 47 of the said Act for the tax

period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which

is in excess of an amount as specified in column (3) of the Table given below, 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)

Amount

(3)

Registered persons whose total amount of state tax payable in

the said return is nil

Two hundred and fifty

rupees

Registered persons having an aggregate turnover of up to rupees

1.5 crores in the preceding financial year, other than those

covered under S. No. 1

One thousand rupees

Taxpayers having an aggregate turnover of more than rupees 1.5

crores and up to rupees 5 crores in the preceding financial year,

other than those covered under S. No. 1

Two thousand and five

hundred rupees‖.

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

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 20@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap ¼53½-⸺ 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 128 }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-

4@2018&jkT; dj Øekad ,Q&10&2@2018@okd@ikap¼3½ fnukad 24 tuojh] 2018 ftls NÙkhlx<+ ds jkti=

¼vlkèkkj.k½ esa] Øekad 31&v rkjh[k 25 tuojh] 2018 esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr vkSj la'kksèku djrh

gS] ;Fkk%&

mä vfèklwpuk esa pkSFks ijarqd ds ckn fuEufyf[kr ijarqd dks var %LFkkfir fd;k tk,xk] ;Fkk%&

Þijarq ;g Hkh fd mä vfèkfu;e dh èkkjk 47 ds rgr dj vofèk twu] 2021 ls ;k twu] 2021 dks lekIr

gksus okyh frekgh ls] tSlk Hkh ekeyk gks] ds fy, ns; dqy foyac Qhl dh jkf'k] tks fd uhps nh xÃ rkfydk ds

d‚ye ¼3½ esa fuÆn"V jkf'k ls vfèkd gS] mä rkfydk ds d‚ye ¼2½ esa lacafèkr çfof"V esa mfYyf[kr jftLVªh—r

O;fä;ksa ds oxZ ds fy, tks ç:i th,lVhvkj& 1 esa tkod vkiwÆr ds C;ksjs dk fooj.k fu;r rkjh[k rd çLrqr

djus esa foQy jgrs gSa] dk vfèkR;tu fd;k tk,xk] vFkkZr~% &

rkfydk

Øekad

jftLVªh—r O;fä;ksa dk oxZ

jkf'k

¼1½

¼2½

¼3½

jftLVªh—r O;fä ftudh dj vofèk esa dksÃ tkod vkiwÆr

ugÈ gS

nks lkS ipkl #i;s

jftLVªh—r O;fä ftudk iwoZorÊ foÙkh; o"kZ esa dqy vkorZ 1-

5 djksM+ #i;s rd gks] Øe la[;k 1 esa 'kkfey O;fä;ksa ds

vykok

,d gtkj #i;s

jftLVªh—r O;fä ftudk iwoZorÊ foÙkh; o"kZ esa dqy vkorZ 1-

5 djksM+ #i;s ls vfèkd vkSj 5 djksM+ #i;s rd gks] Øe

la[;k 1 esa 'kkfey O;fä;ksa ds vykok

nks gtkj ikap lkS #i;s

2- bl vfèklwpuk dks 1 twu] 2021 ls ykxw ekuk tk,xk A

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

xkSjo f}osnh] çeq[k lfpo-

vVy uxj] fnukad 29 tqykbZ 2021

Øekad ,Q 10&40@2021@okd@ikap ¼53½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

es] bl foHkkx dh vfèklwpuk Øekad ,Q 10&40@2021@okd@ikap ¼53½] fnukad 29&07&2021 dk vaxzsth vuqokn

jkT;iky ds çkfèkdkj ls] ,rn~}kjk çdkf'kr fd;k tkrk gS A

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

xkSjo f}osnh] çeq[k lfpo-

Atal Nagar, the 29th July 2021

NOTIFICATION

No. 20/2021-State Tax

No. F 10- 40/2021/CT/V(53).⸺ In exercise of the powers conferred by section 128 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 amendments in

the notification No. 04/2018–State Tax, No. F-10-2/2018/CT/V(3), Chhattisgarh Commercial Tax Department,

dated the 24th January, 2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 31-v, dated the

25th January, 2018, namely:—

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

―Provided also that the total amount of late fee payable under section 47 of the said Act for the tax

period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which

is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons

mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward

supplies in FORM GSTR-1 by the due date, namely:—

TABLE

S. No.

(1)

Class of registered persons

(2)

Amount

(3)

Registered persons who have nil outward supplies in the tax

period

Two hundred and fifty rupees

Registered persons having an aggregate turnover of up to

rupees 1.5 croresin the preceding financial year, other than

those covered under S. No. 1

One thousand rupees

Registered persons having an aggregate turnover of

more than rupees 1.5 crores and up to rupees 5 crores in

the preceding financial year, other than those covered

under S. No. 1

Two thousand and five hundred

rupees

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

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 21@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap¼54½-⸺ 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 128 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs

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

73@2017&jkT; dj Øekad ,Q&10&98@2017@okd@ikap¼187½ fnukad 29 fnlacj] 2017 ftls NÙkhlx<+ ds

jkti= ¼vlkèkkj.k½ esa] Øekad 581 rkjh[k 30 fnlEcj] 2017 esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr vkSj la'kksèku

djrh gS] vFkkZr~%&

mä vfèklwpuk esa] pkSFks ijarqd ds i'pkr fuEufyf[kr ijarqd dks var%LFkkfir fd;k tk,xk] vFkkZr~%&

Þijarq ;g Hkh fd mä vfèkfu;e dh èkkjk 47 ds vèkhu foÙkh; o"kZ 2021&22 vkSj mlds vkxs dh vofèk ds fy,

jftLVªh—r O;fä;ksa }kjk ns; foyac Qhl dh dqy jkf'k] tks ns; frfFk rd ç:i th,lVhvkj&4 esa fooj.kh çLrqr

djus esa foQy jgrs gSa] dk vfèkR;tu dj fn;k tk,xk&

¼i½

tks fd nks lkS ipkl #i, ls vfèkd gS tgka mä fooj.kh esa ns; jkT; dj dh dqy jkf'k 'kwU; gS(

¼ii½

tks fd ,d gtkj #i;s ls vfèkd gS] mu jftLVªh—r O;fä;ksa ds fy,] tks fd ¼i½ esa 'kkfey

O;fä;ksa ds vykok gS |

2- bl vfèklwpuk dks 1 twu] 2021 ls ykxw ekuk tk,xk A

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

xkSjo f}osnh] çeq[k lfpo-

vVy uxj] fnukad 29 tqykbZ 2021

Øekad ,Q 10&40@2021@okd@ikap¼54½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

es] bl foHkkx dh vfèklwpuk Øekad ,Q 10&40@2021@okd@ikap¼54½ fnukad 29&07&2021 dk vaxzsth vuqokn

jkT;iky ds çkfèkdkj ls] ,rn~}kjk çdkf'kr fd;k tkrk gS A

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

xkSjo f}osnh] çeq[k lfpo-

Atal Nagar, the 29th July 2021

NOTIFICATION

No. 21/2021-State Tax

No. F 10-40/2021/CT/V(54).⸺ In exercise of the powers conferred by section 128 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 amendments in

the notification No. 73/2017–State Tax, No. F-10-98/2017/CT/V(187), Chhattisgarh Commercial Tax

Department, dated the 29th December, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 581,

dated the 30th December, 2017, namely:—

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

―Provided also that the total amount of late fee payable under section 47 of the said Act for financial

year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due

date, shall stand waived -

(i)

which is in excess of two hundred and fifty rupees where the total amount of state tax payable

in the said return is nil;

(ii)

which is in excess of one thousand rupees for the registered persons other than those covered

under clause(i).‖.

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

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 22@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap¼55½-⸺ 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 128 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs

gq,] jkT; ljdkj] ifj"kn dh flQkfj'kksa ij] mä vfèkfu;e dh èkkjk 47 ds rgr ns; foyac Qhl dh jkf'k dks] mu

jftLVªh—r O;fä;ksa ds fy,] ftuds fy, vfèkfu;e dh èkkjk 51 ds çkoèkkuksa ds rgr lzksr ij dj dVkSrh djuk

vko';d gS] ekg twu] 2021 ls] ç:i th,lVhvkj&7 esa fu;r rkjh[k rd fooj.kh çLrqr djus dh foQyrk ds

fy,] ml vofèk ds fy, ftlds nkSjku ,slh foQyrk tkjh jgrh gS] tks fd iPphl #i;s çfrfnu ls vfèkd gS dk

vfèkR;tu djrh gS%

ijarq ;g fd mä vfèkfu;e dh èkkjk 47 ds rgr dqy ns; foyac Qhl fd jkf'k dks ,sls jftLVªh—r O;fä

ds fy,] ekg twu] 2021 ls] fu;r rkjh[k rd ç:i th,lVhvkj&7 esa fooj.kh çLrqr djus esa foQyrk ds fy,] tks

,d gtkj #i;s ls vfèkd gS dk vfèkR;tu fd;k tkrk gS A

2- bl vfèklwpuk dks 1 twu] 2021 ls ykxw ekuk tk,xk A

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

xkSjo f}osnh] çeq[k lfpo-

vVy uxj] fnukad 29 tqykbZ 2021

Øekad ,Q 10&40@2021@okd@ikap¼55½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

es] bl foHkkx dh vfèklwpuk Øekad ,Q 10&40@2021@okd@ikap¼55½ fnukad 29&07&2021 dk vaxzsth vuqokn

jkT;iky ds çkfèkdkj ls] ,rn~}kjk çdkf'kr fd;k tkrk gS A

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

xkSjo f}osnh] çeq[k lfpo-

Atal Nagar, the 29th July 2021

NOTIFICATION

No. 22/2021-State Tax

No. F 10-40/2021/CT/V(55).⸺ In exercise of the powers conferred by section 128 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 waives the amount of late fee payable under

section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of

section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021

onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which

such failure continues:

Provided that the total amount of late fee payable under section 47 of the said Act by such registered

person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date,

shall stand waived which is in excess of an amount of one thousand rupees.

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

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 23@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap¼56½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj fu;e] 2017 ds

fu;e 48 ds mifu;e¼4½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh flQ+kfj'kksa ij] NÙkhlx<+ 'kklu ds

okf.kfT;d dj foHkkx dh vfèklwpuk la- 13@2020&jkT; dj Øekad ,Q 10&35@2020@okd@ikap¼37½ fnukad 31

ekpZ] 2020 ftls NÙkhlx<+ ds jkti= ¼vlkèkkj.k½ esa] Øekad 178 rkjh[k 31 ekpZ] 2020 esa çdkf'kr fd;k x;k Fkk]

esa fuEufyf[kr vkSj la'kksèku djrh gS %&

mä vfèklwpuk ds çFke vuqNsn esa Þ,sls jftLVªh—r O;fä] muls fHkUuÞ 'kCnksa ds i'pkr Þ,d ljdkjh foHkkx] ,d

LFkkuh; fudk;]Þ 'kCnksa dks var%LFkkfir fd;k tk,xk A

2- bl vfèklwpuk dks 1 twu] 2021 ls ykxw ekuk tk,xk A

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

xkSjo f}osnh] çeq[k lfpo-

vVy uxj] fnukad 29 tqykbZ 2021

Øekad ,Q 10&40@2021@okd@ikap¼56½-⸺Hkkjr ds lafoèkku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k es]

bl foHkkx dh vfèklwpuk Øekad ,Q 10&40@2021@okd@ikap¼56½] fnukad 29&07&2021 dk vaxzsth vuqokn

jkT;iky ds çkfèkdkj ls] ,rn~}kjk çdkf'kr fd;k tkrk gS A

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

xkSjo f}osnh] çeq[k lfpo-

Atal Nagar, the 29th July 2021

NOTIFICATION

No. 23/2021-State Tax

No. F 10-40/2021/CT/V(56).⸺ In exercise of the powers conferred by sub-rule (4) of rule 48 of the

Chhattisgarh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the

Council, hereby makes the following further amendment in notification No. 13/2020–State Tax, No. F-10-

35/2020/CT/V(37), Chhattisgarh Commercial Tax Department, dated the 31st March, 2020, published in the

Gazette (Extraordinary) of Chhattisgarh, No. 178, dated the 31st March, 2020, namely:—

In the said notification, in the first paragraph, after the words ―notifies registered person, other than‖, the words

―a government department, a local authority,‖ shall be inserted.

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

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 24@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap¼57½-⸺ 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] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vfèklwpuk la-

14@2021&jkT; dj Øekad ,Q&10&38@2021@okd@ikap¼46½ fnukad 18 twu] 2021 esa çdkf'kr dh xÃ Fkh] esa

fuEufyf[kr la'kksèku djrh gS] vFkkZr %&

mä vfèklwpuk ds çFke iSjk esa –

¼i½

[kaM ¼i½ esa] &&

ÞeÃ] 2021 ds 30os fnuß vadks] v{kjksa o 'kCnksa ds LFkku ij Þtwu] 2021 ds 29os fnuß vadks]

v{kjksa o 'kCnksa dks çfrLFkkfir fd;k tk,xk l

ÞeÃ] 2021 ds 31os fnuß vadks] v{kjksa o 'kCnksa ds LFkku ij Þtwu] 2021 ds 30os fnuß vadks]

v{kjksa o 'kCnksa dks çfrLFkkfir fd;k tk,xk l

¼ii½

[kaM ¼i½ ds ijarqd esa] &&

ÞeÃ] 2021 ds 31os fnuß vadks] v{kjksa o 'kCnksa ds LFkku ij Þtwu] 2021 ds 30os fnuß vadks] v{kjksa

o 'kCnksa dks çfrLFkkfir fd;k tk,xk l

Þtwu] 2021 ds 15os fnuß vadks] v{kjksa o 'kCnksa ds LFkku ij ÞtqykÃ] 2021 ds 15os fnuß vadks]

v{kjksa o 'kCnksa dks çfrLFkkfir fd;k tk,xk l

¼iii½

[kaM ¼ii½ esa] &&

ÞeÃ] 2021 ds 30os fnuß vadks] v{kjksa o 'kCnksa ds LFkku ij Þtwu] 2021 ds 29os fnuß vadks]

v{kjksa o 'kCnksa dks çfrLFkkfir fd;k tk,xk l

ÞeÃ] 2021 ds 31os fnuß vadks] v{kjksa o 'kCnksa ds LFkku ij Þtwu] 2021 ds 30os fnuß vadks] v{kjksa

o 'kCnksa dks çfrLFkkfir fd;k tk,xk l

;g vfèklwpuk eÃ] 2021 ds 30os fnu ls ço`Ùk gqÃ ekuh tk,xh l

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

xkSjo f}osnh] çeq[k lfpo-

vVy uxj] fnukad 29 tqykbZ 2021

Øekad ,Q 10&40@2021@okd@ikap¼57½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

es] bl foHkkx dh vfèklwpuk Øekad ,Q 10&40@2021@okd@ikap¼57½] fnukad 29&07&2021 dk vaxzsth vuqokn

jkT;iky ds çkfèkdkj ls] ,rn~}kjk çdkf'kr fd;k tkrk gS A

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

xkSjo f}osnh] çeq[k lfpo-

Atal Nagar, the 29th July 2021

NOTIFICATION

No. 24/2021-State Tax

No. F 10-40/2021/CT/V(57).⸺ 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 amendments

in the notification No. 14/2021–State Tax, No. F-10-38/2021/CT/V(46), Chhattisgarh Commercial Tax

Department, dated the 18th June, 2021, namely:—

In the said notification, in the first paragraph,-

(i) in clause (i),—

for the figures, letters and words ―30th day of May, 2021‖, the figures, letters and words ―29th day

of June, 2021‖ shall be substituted;

b. for the figures, letters and words ―31st day of May, 2021‖, the figures, letters and words ―30th day

of June, 2021‖ shall be substituted;

(ii) in proviso to clause (i), —

for the figures, letters and words ―31st day of May, 2021‖, the figures, letters and words ―30th day

of June, 2021‖ shall be substituted;

b. for the figures, letters and words ―15th day of June, 2021‖, the figures, letters and words ―15th day

of July, 2021‖ shall be substituted;

(iii) in clause (ii),—

for the figures, letters and words―30th day of May, 2021‖, the figures, letters and words ―29th day

of June, 2021‖ shall be substituted;

b. for the figures, letters and words―31st day of May, 2021‖, the figures, letters and words ―30th day

of June, 2021‖ shall be substituted.

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

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 25@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap¼58½-⸺ 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 flQkfj'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 esa] r`rh, vuqPNsn esa] f}rh; ijarqd esa] ÞeÃ 2021 ds 31osa fnuß vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij

ÞtqykÃ 2021 ds 31osa fnuß vadksa] v{kjks vkSj 'kCnksa j[ks tk,axs l

2- ;g vfèklwpuk eÃ 2021 ds 31osa fnu ls ço`r gqÃ ekuh tk,xh l

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

xkSjo f}osnh] çeq[k lfpo-

vVy uxj] fnukad 29 tqykbZ 2021

Øekad ,Q 10&40@2021@okd@ikap¼58½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

es] bl foHkkx dh vfèklwpuk Øekad ,Q 10&40@2021@okd@ikap¼58½] fnukad 29&07&2021 dk vaxzsth vuqokn

jkT;iky ds çkfèkdkj ls] ,rn~}kjk çdkf'kr fd;k tkrk gS A

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

xkSjo f}osnh] çeq[k lfpo-

Atal Nagar, the 29th July 2021

NOTIFICATION

No. 25/2021-State Tax

No. F 10-40/2021/CT/V(58).⸺ 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, in the second proviso, for the figures, letters and words ―31st day

of May, 2021‖, the figures, letters and words ―31st day of July, 2021‖ shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2021.

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 26@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap¼59½-⸺ NÙkhlx<+ eky vkSj lsok dj vfèkfu;e] 2017 ¼2017 dk 7½

dh èkkjk 168 ds lkFk ifBr NÙkhlx<+ eky vkSj lsok dj fu;e 2017 ds fu;e 45 ds mi fu;e ¼3½ ds }kjk çnÙk

'kfä;ksa dk ç;ksx djrs gq,] vk;qä] cksMZ fd vuqefr ls ] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vfèklwpuk

la- 11@2021&jkT; dj Øekad ,Q&10&38@2021@okd@ikap¼43½ fnukad 18 twu] 2021 esa çdkf'kr fd;k x;k

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

mä vfèklwpuk ds igys vuqPNsn esa ÞeÃ 2021 ds 31osa fnuÞ 'kCnksa] v{kjksa vkSj vadksa ds LFkku ij Þtwu 2021 ds 30osa

fnuÞ 'kCnksa] v{kjksa vkSj vadksa dks çfrLFkkfir fd;k tk,xk A

2- ;g vfèklwpuk 31 eÃ 2021 ls ço`r gqÃ ekuh tk,xh A

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

xkSjo f}osnh] çeq[k lfpo-

vVy uxj] fnukad 29 tqykbZ 2021

Øekad ,Q 10&40@2021@okd@ikap¼59½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

es] bl foHkkx dh vfèklwpuk Øekad ,Q 10&40@2021@okd@ikap¼59½] fnukad 29&07&2021 dk vaxzsth vuqokn

jkT;iky ds çkfèkdkj ls] ,rn~}kjk çdkf'kr fd;k tkrk gS A

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

xkSjo f}osnh] çeq[k lfpo-

Atal Nagar, the 29th July 2021

NOTIFICATION

No. 26/2021-State Tax

No. F 10-40/2021/CT/V(59).⸺ 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 Commissioner, with the approval of the Board, hereby makes the following

amendment in the notification No. 11/2021–State Tax, No. F-10-38/2021/CT/V(43), Chhattisgarh Commercial

Tax Department, dated the 18th June, 2021, namely:—

In the said notification, in the first paragraph, for the figures, letters and words ―31st day of May, 2021‖, the

figures, letters and words ―30th day of June, 2021‖ shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2021.

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 29 tqykbZ 2021

vf/klwpuk

la- 27@2021&jkT; dj

Øekad ,Q 10&40@2021@okd@ikap¼60½-⸺ 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 ¼ikapoka la'kksèku½ fu;e]

2021 gS A

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

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

¼i½ fu;e 26 ds mifu;e ¼1½ es pkSFks ijarqd es] Þ31 eÃ] 2021ß vadksa] v{kjksa vkSj 'kCnksa] ds LFkku ij] Þ31

vxLr] 2021ß vadksa] v{kjksa vkSj 'kCnksa dks çfrLFkkfir fd;k tk,xk A bl fu;e dks eÃ] 2021 ds 31osa fnu

ls ykxw ekuk tk,xk A

¼ii½ fu;e 36 ds mifu;e ¼4½ esa] nwljs ijarqd ds LFkku ij] fuEu ijarqd dks çfrLFkkfir fd;k tk,xk]

vFkkZr~%&

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

2021 ;k twu 2021 dks lekIr gksus okyh frekgh] 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,xhAß(

¼iii½ fu;e 59 ds mifu;e ¼2½ esa] igys ijarqd ds ckn] fuEu ijarqd var% LFkkfir fd;k tk,xk] vFkkZr~% &

Þijarq ;g Hkh fd jftLVªh—r O;fä] ekg eÃ 2021 ds fy,] chtd çLrqr djus dh lqfoèkk dk

mi;ksx djrs gq, mä C;kSjksa dks] twu 2021 ds igys fnu ls 28osa fnu rd çLrqr dj ldrk gS |

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

xkSjo f}osnh] çeq[k lfpo-

vVy uxj] fnukad 29 tqykbZ 2021

Øekad ,Q 10&40@2021@okd@ikap¼60½-⸺ Hkkjr ds lafoèkku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

es] bl foHkkx dh vfèklwpuk Øekad ,Q 10&40@2021@okd@ikap¼60½] fnukad 29&07&2021 dk vaxzsth vuqokn

jktiky ds çkfèkdkj ls] ,rn~}kjk çdkf'kr fd;k tkrk gS A

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

xkSjo f}osnh] çeq[k lfpo-

Atal Nagar, the 29th July 2021

NOTIFICATION

No. 27/2021-State Tax

No. F 10-40/2021/CT/V(60).⸺ 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

(Fifth Amendment) Rules, 2021.

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

2021.

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

(i) in sub-rule (1) of rule 26, in the fourth proviso, with effect from the 31st day of May, 2021, for the

figures, letters and words ―31st day of May, 2021‖, the figures, letters and words ―31st day of August,

2021‖ shall be substituted;

(ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be substituted, namely:—

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

June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June,

2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the

said months in accordance with the condition above.‖;

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

―Provided further that a registered person may furnish such details, for the month of May, 2021,

using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.‖.

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

GAURAV DWIVEDI, Principal Secretary.