“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

544

]

ÊàuqäÊ,

räo

wàÊ

âÀÂààÞ§ý

¡¨¹åþrÊ

2021



¡àâÎwÂà 28

, Îà§ý 1943

okf.kfT;d dj foHkkx

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

vVy uxj] fnukad 13 vDVwcj 2021

vf/klwpuk

la- 32@2021 & jkT; dj

Øekad ,Q 10&46@2021@okd@ikap¼74½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vf/kfu;e]

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

vkSj lsok dj fu;e] 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrh gS] vFkkZRk~%&

1- laf{kIr uke vkSj çkjaHk — ¼1½ bu fu;eksa dk laf{kIr uke NÙkhlx<+ eky vkSj lsok dj ¼lkroka la'kks/ku½

fu;e] 2021 gS A

¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok,] ;s fu;e 20 vxLr] 2021 ls ço`Ùk ekus tk;saxs A

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

¼i½ fu;e 26 ds mifu;e ¼1½ esa]&

¼d½ pkSFks ijarqd esa] Þ31 vxLr] 2021ß vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] Þ31 väwcj] 2021ß

vad] v{kj vkSj 'kCn çfrLFkkfir fd;s tk,axs;

¼[k½ 1 uoacj] 2021 ls lHkh ijarqdksa dk yksi fd;k tk,xk;

¼ii½ 1 ebZ] 2021 ls] fu;e 138³ esa] pkSFks ijarqd ds i'pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk]

vFkkZr~%&

Þijarq ;g Hkh fd mä fucaZ/ku 1 ebZ] 2021 ls 18 vxLr] 2021 dh vof/k ds nkSjku ml n'kk es ykxw ugha gksxk]

tgka] ;FkkfLFkfr] ç:i th,lVhvkj&3[k esa fooj.kh ;k ç:i th,lVhvkj&1 esa tkod çnk;ksa dk fooj.k ;k ç:i

th,lVh lh,eih&8 esa fooj.k ekpZ] 2021 ls ebZ] 2021 dh vof/k ds fy, çLrqr ugha fd;k x;k gSAß;

¼iii½ ç:i th,lVh ,,l,eVh&14 esa]&

¼d½ Þvkidk jftLVªhdj.kß 'kCnksa ds i'pkr~] Þ]vkns'k çfrfunsZ'k la- ---------------] rkjh[k --------------

}kjk]ß 'kCn var%LFkkfir fd, tk,axs ;

¼[k½ ÞD;ksa jftLVªhdj.k ds fy, nk;h gksus ds ckotwn jftLVªhdj.k ds fcuk dkjckj lapkyu ds

fy,ß 'kCnksa dk yksi fd;k tk,xk;

¼x½ var esa] Þinukeß ds i'pkr~ Þirkß 'kCn var%LFkkfir fd;k tk,xkA

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

xkSjo f}osnh] izeq[k lfpo-

vVy uxj] fnukad 13 vDVwcj 2021

Øekad ,Q 10&46@2021@okd@ikap¼74½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&46@2021@okd@ikap¼74½] fnukad 13&10&2021 dk vaxzsth vuqokn

jkT;iky ds çkf/kdkj 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 13th October 2021

NOTIFICATION

No. 32/2021 – State Tax

No. F 10-46/2021/CT/V(74).⸺ 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

(Seventh Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 29 August,

2021.

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

(i) in sub-rule (1) of rule 26,-

(a) in the fourth proviso, for the figures, letters and words ―31st day of August, 2021‖, the figures, letters

and words ―31st day of October, 2021‖ shall be substituted;

(b) with effect from the 1st day of November, 2021, all the provisos shall be omitted;

(ii) with effect from the 1st day of May, 2021, in rule 138E, after the fourth proviso, the following proviso shall

be inserted, namely:-

―Provided also that the said restriction shall not apply during the period from the1st day of May, 2021 till the

18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in

FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the

period March, 2021 to May, 2021.‖;

(iii) in FORM GST ASMT-14, -

(a) after the words, ―with effect from ------‖, the words, ―vide Order Reference No. -------, dated ------‖

shall be inserted;

(b) the words, ―for conducting business without registration despite being liable for registration‖ shall

be omitted;

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 13 vDVwcj 2021

vf/klwpuk

la- 33@2021 & jkT; dj

Øekad ,Q 10&46@2021@okd@ikap¼75½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vf/kfu;e 2017

¼2017 dk 7½ dh /kkjk 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 vf/klwpuk la- 76@2018&jkT; dj Øekad ,Q&10&65@2018@okd@ikap¼123½ fnukad

31 fnlacj] 2018] ftls NÙkhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 523 rkjh[k 31 fnlacj] 2018] esa çdkf'kr

fd;k x;k Fkk] esa fuEufyf[kr vkSj la'kks/ku djrh gS] vFkkZr~%&

mä vf/klwpuk esa] ukSosa vkSj nlosa ijarqdksa esa] ÞvxLr] 2021 ds 31osa fnuß vadksa] v{kjksa vkSj 'kCnksa ds LFkku ij] tgka

dgha Hkh os vkrs gSa] Þuoacj] 2021 ds 30 osa fnuß vadks] v{kjksa vkSj 'kCnksa dks çfrLFkkfir fd;k tk;sxkA

2- bl vf/klwpuk dks 29 vxLr] 2021 ls ykxw ekuk tk;sxk A

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

xkSjo f}osnh] izeq[k lfpo-

vVy uxj] fnukad 13 vDVwcj 2021

Øekad ,Q 10&46@2021@okd@ikap¼75½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&46@2021@okd@ikap¼75½] fnukad 13&10&2021 dk vaxzsth vuqokn

jkT;iky ds çkf/kdkj 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 13th October 2021

NOTIFICATION

No. 33/2021 – State Tax

No. F 10-46/2021/CT/V(75).⸺ 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 of the State Government, on the

recommendations of the Council, hereby makes the following amendment 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, in the ninth and tenth provisos, for the figures, letters and words “31st day of August,

2021”, where ever they occur, the figures, letters and words “30th day of November, 2021” shall be substituted.

This notification shall be deemed to have come into force with effect from the 29th day of August,

2021.

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 13 vDVwcj 2021

vf/klwpuk

la- 34@2021 & jkT; dj

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

28 twu] 2021 esa] çdkf'kr fd;k x;k Fkk] dks vkaf'kd :i ls la'kksf/kr djrs gq, ,dh—r eky vkSj lsok dj

vf/kfu;e] 2017 ¼2017 dk 13½ dh /kkjk 20 ds lkFk ifBr NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk

7½ ¼ftls blesa blds i'pkr~ mä vf/kfu;e dgk x;k gS½ dh /kkjk 168d }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,

jkT; ljdkj] ifj"kn~ dh flQkfj'kksa ij] ;g vf/klwfpr djrh gS fd tgka mä vf/kfu;e dh /kkjk 29 dh mi/kkjk ¼2½

ds [kaM ¼[k½ ;k [kaM ¼x½ ds v/khu fdlh jftLVªhdj.k dks jí dj fn;k x;k gS vkSj mä vf/kfu;e dh /kkjk 30 dh

mi/kkjk ¼1½ ds v/khu jftLVªhdj.k ds jí djus dk çfrlagj.k djus ds fy, vkosnu djus dh le;lhek 1 ekpZ]

2020 ls 31 vxLr] 2021 dh le;kof/k ds nkSjku vkrh gS] rks ,slk vkosnu djus dh le;lhek dk 30 flracj]

2021 rd foLrkj fd;k tk,xk A

2- bl vf/klwpuk dks 29 vxLr] 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 13 vDVwcj 2021

Øekad ,Q 10&46@2021@okd@ikap¼76½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&46@2021@okd@ikap¼76½] fnukad 13&10&2021 dk vaxzsth vuqokn

jkT;iky ds çkf/kdkj 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 13th October 2021

NOTIFICATION

No. 34/2021 – State Tax

No. F 10-46/2021/CT/V(76).⸺ In partial modification of the State Government, on the

recommendations of the Council, hereby makes the following amendment in the Notification No. 35/2020-State

Tax, No. F 10-83/2020/CT/V(118), Chhattisgarh Commercial Tax Department, dated the 19th November, 2020,

published in the Gazette (Extraordinary) of Chhattisgarh, No. 615, dated the 1st December, 2020, and the State

Government, on the recommendations of the Council, hereby makes the following amendment 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, published in the Gazette (Extraordinary) of Chhattisgarh, No. 356, dated the 28th

June, 2021, 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), read with section 20 of the

Integrated Goods and Services Tax Act, 2017 (13 of 2017), the State Government, on the recommendations of

the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section

(2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of

registration under sub-section (1) of section 30 of the said Act falls during the period from the 1stday of March,

2020 to 31st day of August, 2021, the time limit for making such application shall be extended up to the 30thday

of September, 2021.

This notification shall be deemed to have come into force with effect from the 29th day of August,

2021.

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

GAURAV DWIVEDI, Principal Secretary.