“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
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²þ¾mãyªàð¼þ
ªàk¹þ
/
38
ây.
yç.
âsvà¢ê.
âÀÂààÞ§ý
30
-
05
-
2001.”
²þ¾mãyªàð¼þ ÊàkqØà
(¡yàoàʽà)
Zààâo§ýàÊ yç Zà§ýàâÎàm
§íýtàÞ§ý
66
]
ÊàuqäÊ,
Îàä§íý
wàÊ
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âÀÂààÞ§ý
11
Ä ÊwÊã
2022
tài 22
, Îà§ý 1943
okf.kfT;d dj foHkkx
ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj
vVy uxj] fnukad 27 tuojh 2022
vf/klwpuk
la[;k 37@2021 & jkT; dj
Øekad ,Q 10&05@2022@okd@ikap ¼16½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 7½ dh /kkjk 164 }kjk iznRr 'kfDRk;ksa dk iz;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij] NRrhlx<+ eky
vkSj lsok dj fu;e] 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrh gS] vFkkZr~ %&
1- laf{kIr uke vkSj izkajHk & ¼1½ bu fu;eksa dk laf{kIr uke NRrhlx<+ eky vkSj lsok dj ¼ukSoka la'kks/ku½ fu;e]
2021 gSA
¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok,] ;s fu;e 1 fnlacj] 2021 ls izo`Rr ekusa tk;saxsA
2- NRrhlx<+ eky vkSj lsok dj fu;e] 2017 esa]&
¼i½ fu;e 137 esa] 30 uoacj] 2021 ls] ^^pkj o"kZ^^ 'kCnksa ds LFkku ij] ^^ikap o"kZ^^ 'kCn j[ks tk,axsA
¼ii½ iz:i th,lVh Mhvkjlh&03 esa]&
¼d½ 'kh"kZ] ^^;k fooj.k^^ 'kCnksa ds i'pkr~] ^^;k iz:i th,lVh Mhvkjlh&01d ds ek/;e ls lqfuf'pr
dj dh lwpuk^^ 'kCn] v{kj vkSj vad var%LFkkfir fd, tk,axs(
¼[k½ en 3 ds lkeus] LraHk ¼3½ esa] ^^ys[kkijh{kk] vUos"k.k] LosPN;k] ,llh,u] okf"kZd fooj.kh] lek/kku
fooj.k] vU; ¼fofufnZ"V djsa½^^] 'kCnksa ds LFkku ij] ^^ys[kkijh{kk] fujh{k.k ;k vUos"k.k] LosPN;k]
,llh,u] okf"kZd fooj.kh] lek/kku fooj.k] laoh{kk iz:i th,lVh Mhvkjlh&01d ds ek/;e ls
lqfuf'pr dj dh lwpuk] feyku u gksuk ¼iz:i th,lVhvkj&1 vkSj iz:i th,lVhvkj&3[k½]
feyku u gksuk ¼iz:i th,lVhvkj&2[k vkSj iz:i th,lVhvkj&3[k½] vU; ¼fofufnZ"V djsa½^^] 'kCn]
v{kj] vad vkSj dks"Bd j[ks tk,axs(
¼x½ en 5 ds lkeus] LraHk ¼1½ esa] ^^;fn blds tkjh gksus ds 30 fnu ds Hkhrj^^] 'kCn vkSj vadks ds
i'pkr~] ^^laoh{kk] iz:i th,lVh Mhvkjlh&01d ds ek/;e ls lqfuf'pr dj dh lwpuk] laijh{kk]
fujh{k.k ;k vUos"k.k] vU; ¼fofufnZ"V djsa½^^] 'kCn] v{kj] vad vkSj dks"Bd var%LFkkfir fd, tk,axs(
¼?k½ Øe la[;kad 7 ds v/khu lkj.kh ds LFkku ij] fuEufyf[kr lkj.kh j[kh tk,xh] vFkkZr~ :&
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
vVy uxj] fnukad 27 tuojh 2022
Øekad ,Q 10&05@2022@okd@ikap ¼16½-&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&05@2022@okd@ikap¼16½] fnukad 27&01&2022 dk vaxzsth vuqokn
jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
xkSjo f}osnh] izeq[k lfpo-
Atal Nagar, the 27th January 2022
NOTIFICATION
No. 37/2021 – State Tax
No. F 10-05/2022/CT/V(16).⸺ 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
(Ninth Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 1st December,
2021.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017, —
(i) in rule 137, with effect from the 30th day of November 2021, for the words ―four years‖, the words ―five
years‖ shall be substituted.
(ii) in FORM GST DRC-03, —
(a) in the heading, after the words ―or statement‖, the words, letters and figures ―or intimation of tax
ascertained through FORM GST DRC-01A‖ shall be inserted;
(b) against item 3, in column (3), for the word and letters ―Audit, investigation, voluntary, SCN, annual
return, reconciliation statement, others (specify)‖, the words, letters, figures and brackets ―Audit,
inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation
of tax ascertained through FORM GST DRC-01A, Mismatch (Form GSTR-1and Form GSTR-3B),
Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)‖ shall be substituted;
^^Ø-
la-
dj
vof/k
vf/kfu;e
iznk; dk
LFkku
¼ihvks,l½
dj@
midj
C;kt
'kkfLr]
;fn ykxw
gks
Qhl
vU;
dqy
mi;ksx fd, x,
[kkrs
¼udn@izR;;½
fodyu
izfof"V la-
fodyu
izfof"V
dh
rkjh[k
1
2
3
4
5
6
7
8
9
10
11
12
13
A^^A
(c) against item 5, in column (1), after the word and figures ―within 30 days of its issue‖, the words, letters,
figures and brackets ―, scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit,
inspection or investigation, others (specify)‖ shall be inserted;
(d) for the table, under serial number 7, for the table, the following table shall be substituted, namely:-
―Sr.
No.
Tax
Period
Act
Place
of
supply
(POS)
Tax/
Cess
Interest
Penalty, if
applicable
Fee
Others
Total
Ledger
utilised
(Cash /
Credit)
Debit
entry
no.
Date of
debit
entry
1
2
3
4
5
6
7
8
9
10
11
12
13
.‖.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
yÞjàv§ý, täô½à mnà vçhÂà yàtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu, Êàuq
äÊ yç täâôm mnà Zà§ýàâÎàm
–
2022
.