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

qÞkãuÂà §íýtàÞ§ý

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

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2

015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

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²þ¾mãyªàð¼þ

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38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

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-

05

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

569

]

ÊàuqäÊ,

ªàäÚ

wàÊ

,

âÀÂààÞ§ý

11 ÂàwÈrÊ

2021



§ýàâmê§ý 20

, Îà§ý 1943

okf.kfT;d dj foHkkx

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

vVy uxj] fnukad 23 vDVwcj 2021

vf/klwpuk

la- 35@2021 & jkT; dj

Øekad ,Q 10&47@2021@okd@ikap ¼77½- & NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk

7½ dh /kkjk 164 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj] 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 curh gS] vFkkZr : &

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

fu;e] 2021 gSA

¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok;] ;s fu;e 24 flrEcj] 2021 ls ço`Ùk ekusa tk,axs A

2- NÙkhlx<+ eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i'pkr~ mä fu;e dgk x;k gS½ esa]&

¼1½ mä fu;eksa ds fu;e 10d esa] ,slh rkjh[k ls tks vf/klwfpr dh tk,]&

¼d½ ÞcSad [kkrs ds C;kSjsß 'kCnksa ds i'pkr~ Þtks jftLVªh—r O;fä ds uke ls gks vkSj jftLVªh—r O;fä dh LFkk;h

[kkrk la[;k ij çkIr fd;k x;k gksß 'kCn var: LFkkfir fd;s tk,axs;

¼[k½ fuEufyf[kr ijarqd var:LFkkfir fd;k tk,xk] vFkkZr~:&

Þijarq LoRo/kkjh leqRFkku dh n'kk esa] LoRo/kkjh dh LFkk;h [kkrk la[;k LoRo/kkjh dh vk/kkj la[;k ls Hkh

tqMh gqbZ gksAß;

¼2½ mä fu;eksa ds fu;e 10d ds i'pkRk] ,slh rkjh[k ls tks vf/klwfpr dh tk,] fuEufyf[kr fu;e var:LFkkfir

fd;k tk,xk] vFkkZr~:&

Þ10[k- jftLVªh—r O;fä ds fy, vk/kkj vf/kçek.ku-& /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr O;fä ls fHkUu

jftLVªh—r O;fä] ftls fu;e 10 ds v/khu jftLVªhdj.k dk çek.k i= tkjh fd;k x;k gS] LoRo/kkjh QeZ dh n'kk

esa LoRo/kkjh ;k Hkkxhnkjh QeZ dh n'kk esa Hkkxhnkj ;k fganw vfoHkä dqVqac dh n'kk esa drkZ ;k daiuh dh n'kk esa

mldk çca/k funs'kd vFkok iw.kZdkfyd funs'kd ;k O;fä;ksa ds la?k ;k O;fä;ksa ds fudk; ;k fdlh lkslkbVh dh

çca/k lfefr ds lnL;ksa esa ls dksbZ Hkh lnL; ;k U;kl dh n'kk esa U;klh cksMZ dk dksbZ U;klh] vkSj çkf/k—r

gLrk{kjdrkZ] uhps nh xbZ lkj.kh ds LraHk ¼2½ esa ;Fkk fofufnZ"V mís';ksa ds fy, ik= gksus ds Øe esa] vk/kkj la[;k

dk vf/kçek.ku djk,¡xs:

lkj.kh

Ø-la-

mn~ns';

¼1½

¼2½

1-

fu;e 23 ds v/khu] jftLVªhdj.k ds jn~nhdj.k ds izfrlagj.k ds fy, iz:Ik th,lVh vkjbZth&21 esa

vkosnu Qkby djus ds fy,

2-

fu;e 89 ds v/khu iz:Ik vkj,QMh&01 esa izfrnk; vkosnu Qkby djus ds fy,

3-

fu;e 96 ds v/khu Hkkjr ds ckgj fu;kZr fd, x, eky ij lanRr ,dhd`r dj ds izfrnk; ds fy,

ijarq ;fn ml O;fä dks ftlls vk/kkj la[;k dk vf/kçek.ku djkuk visf{kr gS] vk/kkj la[;k leuqnsf'kr

ugha dh xbZ gS] rks ,slk O;fä fuEufyf[kr igpku ds nLrkost çLrqr djsxk] vFkkZRk~%&

¼d½ viuh vk/kkj ukekadu vkbZMh iphZ; vkSj

¼[k½

¼i½ QksVksxzkQ ds lkFk cSad iklcqd; ;k

¼ii½ Hkkjr fuokZpu vk;ksx }kjk tkjh fd;k x;k ernkrk igpku dkMZ; ;k

¼iii½ ikliksVZ; ;k

¼iv½ eksVj ;ku vf/kfu;e] 1988 ¼1988 dk 59½ ds v/khu vuqKfIr çkf/kdkjh }kjk tkjh dh xbZ

pkyu vuqKfIr;

ijarq ;g vkSj fd ,slk O;fä vk/kkj la[;k ds vkoaVu ls rhl fnu ds Hkhrj vk/kkj la[;k dk vf/kçek.ku

djk,xkAß;

¼3½ mä fu;eksa ds fu;e 23 ds mifu;e ¼1½ esa] ,slh rkjh[k ls tks vf/klwfpr dh tk,] ÞLoçsj.kk ls çLrko ij jí

fd;k tkrk gS]ß 'kCnksa ds i'pkr~ Þfu;e 10[k ds çko/kkuksa ds v/khu jgrs gq,ß 'kCn] vad vkSj v{kj var: LFkkfir

fd, tk,axs;

¼4½ mä fu;eksa ds fu;e 45 ds mifu;e ¼3½ esa] 1 vDVwcj] 2021 ls]&

¼i½

Þfrekgh ds nkSjkuß] 'kCnksa ds LFkku ij] ÞfofufnZ"V vof/k ds nkSjkuß] 'kCn j[ks tk,axs;

¼ii½

Þfrekgh lsß] 'kCnksa ds LFkku ij] Þmä vof/k lsß] 'kCn j[ks tk,axs;

¼iii½

ijUrqd ds i'pkRk] fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k tk,xk] vFkkZr~ :

ÞLi"Vhdj.k–bl mifu;e ds ç;kstuksa ds fy,] ÞfofufnZ"V vof/kß in dk vFkZ –

¼d½ fdlh ekfyd ds laca/k esa] ftldk Bhd iwoZorhZ foÙkh; o"kZ ds nkSjku dqy vkorZ ikap

djksM+ #i, ls vf/kd gS] 1 vçSy vkSj 1 vDVwcj dks çkjEHk gksus okys Ng ØeorhZ

eklksa dh vof/k gksxk; vkSj

¼[k½ fdlh vU; ekeys esa foÙkh; o"kZ gksxk Aß;

¼5½ mä fu;eksa ds fu;e 59 ds mifu;e ¼6½ esa] 1 tuojh] 2022 ls] &

¼i½

[kaM ¼d½ esa] ÞfiNys nks eghus ds fy,ß] 'kCnksa ds LFkku ij] ÞiwoZorhZ ekl ds fy,ß] 'kCn j[ks

tk,axs;

¼ii½

[kaM ¼x½ dk yksi fd;k tk,xk;

¼6½ mä fu;eksa ds fu;e 89 esa]&

¼i½

mifu;e ¼1½ esa] ,slh rkjh[k ls tks vf/klwfpr dh tk,] ÞbysDVªksfud :i lsß 'kCnksa ds i'pkr]

Þ]fu;e 10[k ds mica/kksa ds v/;/khu jgrs gq,] ß'kCn var%LFkkfir fd, tk,axs;

¼ii½

mifu;e ¼1½ ds i'pkRk] fuEufyf[kr mifu;e var%LFkkfir fd;k tk,xk] vFkkZr~%&

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

qÞkãuÂà §íýtàÞ§ý

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

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2

015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

-

ªàk¹þ

/

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

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

―Provided that in case of a proprietorship concern, the Permanent Account Number of the

proprietor shall also be linked with the Aadhaar number of the proprietor.‖;

(2) After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be

inserted, namely:-

―10B. Aadhaar authentication for registered person .— The registered person, other than a person notified under

sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo

authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in

the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing

Director or any whole time Director, in the case of a company, or of any of the Members of the Managing

Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of

Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as

specified in column (2) of the Table below:

TABLE

S. No.

Purpose

(1)

(2)

1.

For filing of application for revocation of cancellation of registration in FORM GST REG-

21 under Rule 23

2.

For filing of refund application in FORM RFD-01 under rule 89

3.

For refund under rule 96 of the integrated tax paid on goods exported out of India

Provided that if Aadhaar number has not been assigned to the person required to undergo

authentication of the Aadhaar number, such person shall furnish the following identification documents,

namely: –

(a) her/his Aadhaar Enrolment ID slip; and

(b) (i) Bank pass book with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of

1988):

Provided further that such person shall undergo the authentication of Aadhaar number within a period

of thirty days of the allotment of the Aadhaar number.‖;

(3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be notified, after the words ―on

his own motion, may‖, the words, figures and letter ―, subject to the provisions of rule 10B,‖ shall be inserted;

(4) In rule 45 of the said rules, in sub-rule (3), with effect from the 1st day of October, 2021, -

(i) for the words ―during a quarter‖, the words ―during a specified period‖ shall be substituted;

(ii) for the words ―the said quarter‖, the words ―the said period‖ shall be substituted;

(iii) after the proviso, the following explanation shall be inserted, namely: -

―Explanation. - For the purposes of this sub-rule, the expression ―specified period‖ shall mean.-

(a) the period of six consecutive months commencing on the 1st day of April and the 1st day of

October in respect of a principal whose aggregate turnover during the immediately preceding financial

year exceeds five crore rupees; and

(b) a financial year in any other case.‖;

(5) In rule 59 of the said rules, in sub-rule (6), with effect from the 1st day of January, 2022, -

(i) in clause (a), for the words ―for preceding two months‖, the words ―for the preceding month‖ shall

be substituted;

(ii) clause (c) shall be omitted;

(6) In rule 89 of the said rules, -

(i) in sub-rule (1), with effect from the date as may be notified, after the words ―may file‖, the words

―, subject to the provisions of rule 10B,‖ shall be inserted;

(ii) after sub-rule (1), the following sub-rule shall be inserted, namely:-

―(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect

of a transaction considered by him to be an intra-State supply, which is subsequently held to be an

inter-State supply, may, before the expiry of a period of two years from the date of payment of the

tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the

common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that the said application may, as regard to any payment of tax on inter-State supply

before coming into forceof this sub-rule, be filed before the expiry of a period of two years from

the date on which this sub-rule comes into force.‖;

(7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the

following clause shall be inserted, namely:-

―(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;‖;

(8) After rule 96B of the said rules, with effect from the date as may be notified, the following rule shall be

inserted, namely:-

―96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and

rule 94, ―bank account‖ shall mean such bank account of the applicant which is in the name of applicant and

obtained on his Permanent Account Number:

Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor

shall also be linked with the Aadhaar number of the proprietor.‖;

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 23 vDVwcj 2021

vf/klwpuk

la- 36@2021 & jkT; dj

Øekad ,Q 10&47@2021@okd@ikap ¼78½-⸺ jkT; ljdkj] NÙkhlx<+ eky vkSj lsok dj vf/kfu;e]

2017 ¼2017 dk 7½ dh /kkjk 25 dh mi/kkjk ¼6?k½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij]

,rn~}kjk] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la- 03@2021&jkT; dj Øekad

,Q&10&31@2021@okd@ikap¼33½ fnukad 10 ebZ] 2021] ftls NÙkhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 296

rkjh[k 22 ebZ] 2021 esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr la'kks/ku djrh gS] vFkkZr~% &

mä vf/klwpuk ds çFke iSjkxzkQ esa] Þmä vf/kfu;e dh /kkjk 25 dhß 'kCnksa ds i'pkr Þmi/kkjk ¼6d½ ;kß 'kCn]

dks"Bd] vad vkSj v{kj var%LFkkfir fd, tk,axsA

2- bl vf/klwpuk dks 24 flrEcj] 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 23 vDVwcj 2021

Øekad ,Q 10&47@2021@okd@ikap ¼78½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&47@2021@okd@ikap ¼78½] fnukad 23&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 23rd October 2021

NOTIFICATION

No. 36/2021 – State Tax

No. F 10-47/2021/CT/V(78).⸺ In exercise of the powers conferred by sub-section (6D) of section 25

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. 03/2021–State

Tax, No. F-10-31/2021/CT/V(33), Chhattisgarh Commercial Tax Department, dated the 10th May, 2021,

published in the Gazette (Extraordinary) of Chhattisgarh, No. 296, dated the 22th May, 2021, namely: -

In the said notification, in the first paragraph after the words ―hereby notifies that the provisions of‖,

the words, brackets, figure and letter ―sub-section (6A) or‖ shall be inserted.

2. This notification shall be deemed to have come into force with effect from the 24th day of September, 2021.

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

GAURAV DWIVEDI, Principal Secretary.