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Atal Nagar, the lst April2022

NOTIFICATION

No.29/2021- State Tax

GAURAV DWIVEDI, principal Secretary.

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Atal Nagar, the lst April2022

NOTIFICATION' No. 3012021- State Tax

No. F 10-17/2022/CTN(36).- In exercise of the powers conferred by section 164 of the'Chhattisgarh Goods and Services Tax Act, 2Ol7 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Ctrhattisgarh Goods and Services Tax Rules, 2017, namely:-

2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hercnafter referred to as the said rules), for rule 80, the following rule shall be substituted, namely: -

"80. Annual return.- (¹) Every registered person, other than those referred to in the second proviso to section 44, anlnptt Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall fumish an annual retum for every furancial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or thrcugh a Facilitation Centre notified by the Commissioner:

Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.

(3) Every registered person, other than those referred to in the second proviso to section 44, an lnput Service Distributor, a person paying tax under section 5l or section 52, a casual taxable person and a non-resident taxable person, whose aggregate turnover during a flnancial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or before the thirty-frst day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.".

3. In the^said rules, in FORM GSTR-9, in the instructions, -

(a) in paragraph 4, -

(A) after the word, letters and figures "or FY 2019-20", the word, letters and figures "or FY 2020- 21" shall be inserted;

(B) in the Table, in second column, for the word and figures "and20l9-20" wherever they occur, the word and figures *,2019-20 and,2020-21" shall be substituted;

(b) in paragraph 5, in the Table, in second column, -

(A) against serial number 6B, after the letters and figures "FY 2019-20", the letters, figures and word "and 2020-21" shall be inserted;

(B) against serial numbers 6C and 6D, -

(D after the word, letters and figures "For FY 2}lg-z}-,the word and figures "and,2020- 21" shall be inserted;

(II) for the word and figures "and20l9-20", the figures and word ",2019-20 and2020- 21" shall be substituted;

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(C) against serial number 6E, for the letters and figures {{^{{FOOTNOTE *}}}}FY 2Ol9-20", the letters, figures and word "FY 2019-20 and2020-21" shall be substituted;

(D) against serial number 7A,7B,7C,7D,7E,7F,7G and 7H, lnthe entry, for the figures and word "2018-19 and 2019-20", the figures and word *2018-19,2019-20 atd2020-21" shall be substituted;

(c) in paragraph 7, -

(A) after the words and figures "April2020 to September 2020.", the following shall be inserted, namely: -

"For FY 2020-21, Part V consists ofparticulars oftransactions for the previous financial year but paid in the FORM GSTR-3B between April2l2l to September 2021;';

(B) in the Table, in second column,

(D against serial numbers 10 and ll, after the entries, the following entry shall be inserted, namely:

"For FY 2020-21, detail's of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-I of April 2021to September 2021 shall be declared here.";

(II) against serial number 12, -

(l) after the words, letters and figures 'oFor FY 2019-20, the registered person shall have an option to not f,rll this table.", the following entry shall be inserted, namely: -

"For FY 2020-21, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(B) of FORM GSTR- 38 may be used for filling up these details.";

and 2019-20", the figures and word *2018- (2) for the figures and word {{^{{FOOTNOTE *2018}}}}-¹⁹

19,2019-20 and2020-21" shall be substituted;

(ID against serial number 13, -

(l) after the words, letters and figures "reclaimed :rr'FY 2020-21, the details of such ITC reclaimed shall be fumished in the annual return for FY 2020-21,", the following entry shall be inserted, namely: -

"For FY 2020-21, details ofITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table a(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2020-21 as per second proviso to sub-section (2) of section 16 but was reclaimed lll,FY 2021-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22;';

19,2019-20 and2020-21" shall be substituted;

4. In the said rules, in FORM GSTR-9C, -

(i) in Part A, in the table -

(a) in Sl no 9, after the entry relating to serial number K, the following serial number and entry relating thereto shall be inserted, namely: -

O) in ⁵¹ no I l, after entry relating to "⁰.l⁰o/o", the following entry shall be inserted, namely:

'oOthers

(c) against Pt. V, -

(I) in the heading, for the words "Auditor's recommendation on additional Liability due to non-reconciliation", the words "Additional Liability due to non-reconciliation" shall be substituted;

(ID after entry relating to "0.l0oh", the following entry shall be inserted, namely: - "Others

(ii) after the table, for the portion beginning with "Verification:" and ending with "and b,alance sheet etc.", the following shall be substituted, namely:

"Verification of registered person:

I hereby solemnly affirm and declare that the information given herein above is true and correct and nothing has been concealed there from. I am uploading this self-certified reconciliation statement ins38 (6) sffiqrrd{q[d, ftcifi s eTfta zozz FORM GSTR-9C. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet, etc.";

(iii) in the instructions, -

(a) in paragraph 4, in the Table, in second column, for the figures and word "2018-19 and 2019-20" wherever they occur, the figures and word *2018-19,2019-20 and2020-21" shall be substituted;

(b) in paragraph 6, in the Table, in second column, for the figures and word *2018-19 and 2019-20" wherever they occur, the figures and word *2018-19,2019-20 and2020-21" shall be substituted.

(c) for paragraphT,the following paragraph shall be substituted, namely, -

"7. Part V consists ofthe additional liability to be discharged by the taxpayer due to non- reconciliation of turnover or non-reconciliation of input tax credit. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demand which is to be settled by the taxpayer shall be declared in this Table.";

(iv) Part B Certification shall be omitted.

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the lst Apnl2022

NOTIFICATION

No. 31/2021 - State Tax

No. F 10-17l2022lCTN(37).- In exercise of the powers conferred by the first proviso to section ⁴⁴ of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations ofthe Council, hereby exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual return for the said financial year.

2. This notification shall be deemed to have come into force with ef[ect from the lst day of August,²⁰²l.

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the lst Apnl2022

NOTIFICATION

No.3912021- State Tax

No. F l0 -17/2022|CTN(38) .- In exercise of the powers conferred by sub-section (2) of section I of the Chhattisgarh Act (No.2 of 2022) The Chhattisgarh Goods and Services Tax (Amendment) Act,202l,the State Government hereby appoints the I st day of January , 2022, as the date on which the provisions of sections 2, 3 and 7 to 15 of the said Act shall be deemed to have come into force.

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

' GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the lst APril2022

NOTIFICATION

No. 161202l - State Tax

No. F 10-17 :ZO22/CTN(3}).- In exercise of the powers conferred by sub-section (²) of section I of the Chhattisgarh Act (No.2 of ZriZD The Chhattisgarh Goods and Services Tax (Amendment) Act, 202l,the State Government hereby appoints the tst day of June, ²⁰²¹, asthe date on which the proviSions of sections ⁶ of the said Act shall be deemed to have come into force .

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

GAURAV DWMDI, Principal Secretary'