छत्तीसगढ़ माल और सेवा कर अधिनियम, 2017 संबंधी

(xiv) rsr ffi ftrRfr-²² h crr(, ffifue ysq t qffifr ,2022+ BiT.enR-d frqr qITT, erqtq :-

"sqsffifre{r

tfr-{q 1se (5) }Al

rrftq:

{i-€rt fr@i

TFq ffi fiqrffi-zz il qrtqr fi wrc(r{ tqr t{r t,

q?rl"I 3ngs/3ngs

1eftrrftmy

{'rRft wifrqg;trhfr€ Bneqwrqq+-Ghfu qrt

{enqr dwr.......................⁸rcI ³TBft{q ft err4 gwieil'h Brfr{ ffiqBe ffi fi Br+frq S-tr * ftq rFT ffi ffqrffi-zz t qrtqr qrft ft-+r rr+r * r

Brifr-qFq t t.fift.r€ffi s⁴² (⁶¹ udeqEvqqd,ffi-d e eria zozz

2. ff-fi\'r& frTq, ²⁰¹⁷ h ftqq ¹sg (⁵) * sr+fr h ergm<, fi ffifue (dr *r qftR{ffir h qrrmr

<<..etqqte fr'q sni Er+ qwriq..>>

{TEIT(FT

fi ffiqRET t rRrr+ +.rm fr (qr 16 frEUn t

i-Ft-

*qrrft{rtr{ t

Edqr6 d {F-qcrd d c[q t apn qricTtgqrq,

rfTq Eifr. ugu vfuo.

oreel ?Frq, ffi6' r efie zozz

E_frfi,s.rBdvr_qqrodw

Atal Nagar, the lst April2022

NOTIFICATION

No. 40 /2021- State Tax

No. F 10-18 12022/CTN(41).- 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. - (l) These rules may be called the Chhattisgarh Goods and Services Tax (Tenth Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 29 December,2021.

(i) in rule ³⁶i, for sub-rule (4), the following sub-rule substituted, with effect from the lst day of January 2022,namely: -

"(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (l) of section 37 unless,-

(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-l or using the invoice furnishing facility; and

(b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.";

(ii) in rule 80,-

(a) after sub-rule (l), the following sub-rule shall be inserted, namely:-

"(lA) Notwithstanding anything contained in sub-rule (l), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.";

(b) after sub-rule (3), the following sub-rule shall be inserted, namely:-

"(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be fumished along with the said annual return on or before the twenty-eighth day of February, 2022.";

(iiD in rule 95, in sub-rule (³), after clause (c), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the lst day of April, 202l,namely-

"Provided that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10.";

(iv) in rule 142, with effect from the lst day of January, 2022,-

(a) in sub-rule (3), for the words and letters, "fourteen days of detention or seizure of the goods and conveyance", the words, brackets and figures, "seven days ofthe notice issued under sub- section (3) of Section 129 but before the issuance of order under the said sub-section (3)" shall be substituted;

(b) in sub-rule (5), for the words, "tax, interest and penalty payable by the person chargeable with tax", the words, 'otax, interest and penalty, as the case may be, payable by the person concerned" shall be substituted;

(v) after rule ¹⁴⁴, the following rule shall be inserted with effect from the lst day of Jantary, 2022, namely:-

"Recovery of penalty by sale of goods or conveyance detained or seized in transit.- 144A. (l) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (¹) ofsection ¹²⁹ within fifteen days from the date ofreceipt ofthe copy of the order passed under sub-section (3) ofthe said section l29,the proper officer shall proceed for sale or disposal of the goods or conveyance so detained or seized by preparing an inventory and estimaling the market value of such goods or conveyance:

Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.

(2) The said goods or conveyance shall be sold through a process ofauction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods or conveyance to be sold and the purpose ofsale:

Provided that where the person transporting said goods or the owner of such goods pays the amount of penalty under sub-section (1) of section 129, including any expenses incurred in safe custody and handling of such goods or conveyance, after the time period mentioned in sub-rule (1) but before the issuance ofnotice under this sub-rule, the proper offrcer shall cancel the process of auction and release such goods or conveyance.

, ftqiqi 8 erfrd zozz

s42 (8)

(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2):

Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.

(a)The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be retumed to the unsuccessful bidders, forfeited in case the successful bidder fails to make the palment of the full amount, as the case may be.

(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-I I requiring him to make the payment within a period of fifteen days from the date of auction:

Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.

(6) On payment of the full bid amount, the proper officer shall transfer the possession and ownership of the said goods or conveyance to the successful bidder and issue a certificate in FORM GST DRC-I2.

(7) The proper offrcer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack ofadequate participation or due to low bids.

(8) Where an appeal has been filed by the person under the provisions of sub-section (l) read with sub-section (6) of section 107, the proceedings for recovery of penalty by sale of goods or conveyance detained or seized in transit under this rule shall be deemed to be stayed:

Provided that this sub-rule shall not be applicable in respect of goods of perishable or hazardous nature. ";

(vi) for rule 154, the following rule shall be substituted with effect from the lst day of January,²⁰²², namely:-

"Disposal of proceeds of sale of goods or conveyance and movable or immovable property.- 154.(1)The amounts so realized fromthe sale ofgoodsorconveyance,movableorimmovable property, for the recovery of dues from a defaulter or for recovery of penalty payable under sub- section (3) ofsection 129 shall,-

(a) first, be appropriated against the administrative cost ofthe recovery process;

(b) next, be appropriated against the amount to be recovered or to the payment of the penalty payable under sub-section (3) of section 129, as the case may be;

(c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and

(d) the balance, ifany, shall be credited to the electronic cash ledger ofthe owner ofthe goods or conveyance as the case may be, in case the person is registered under the Act, and where the said person is not required to be registered under the Act, the said amount shall be credited . to the bank account of the person concemed;

(2) where it is not possible to pay the balance ofsale proceeds, as per clause (d) ofsub-rule (l), to the person concerned within a period of six months from the date of sale of such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Fund;

(vii) in rule 159, with effect from the lst day of January, 2022,-

(a) in sub-rule (2)-

(A) after the words "copy of the order of attachmenf', the words, Jetters and figures "ir¹ FORM GST DRC-22" shall be inserted;

(B) after the words "Commissioner to that effect.", the words and figures, "and a copy of such order shall also be sent to the person whose property is being attached under section 83" shall be inserted;

(b) in sub-rule (3)-

(A) for the words "and if the taxable person", the word "and if the person, whose properly has been attached," shall be substituted;

(B) for the words "by the taxable person", the words, "by such person" shall be substituted;

(c) in sub-rule (4), for the words "the taxable person" occurring at both the places, the words o'such person" shall be substituted;

(d) in sub-rule (5), for the words brackets and figure ", within seven days of the attachment under sub-rule (1), file an objection", the words, letters and figures "file an objection in FORM GST DRC-22A" shallbe substituted;

(viii) for "FORM GST DRC-10", the following form shall be substituted, with effect from the lst day of January. 2022, namely :-

..FORM GST DRC - IO

[See rule 144(2)&t44A1

Notice for Auction under section ⁷⁹ (l) O) or section ¹²⁹(⁶) of the Act

Demand order no.:

Date:

Period:

Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs. .. .. ..... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions ofsection 79.

Or

Whereas the goods or conveyance detained or seized under Section 129 are liable for sale or disposal in accordance with the provisions of sub-section (6) of Section 129 for recovery of penalty of Rs...... payable under sub-section (3) ofsection 129 and the expenses incurred in safe custody and handling of such goods or conveyance and other administrative expenses

The sale will be by public auction and the goods and/or conveyance shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to.the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot.

The auction will be held on ....... at.... AM/PM.

The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods and/or conveyance shall be again put up for auction and resold.

SCHEDULE

Place:

Signature

Date:

Name

Designation: " s⁴² (tol Brfurd{qqd, fui6 8 er*a zozz

(ix) in FoRM GST DRC. I r, with effect from the l st day of January, 2022, -

(') 9t the.words, figures, letter and brackets "See rule ¹⁴⁴(⁵) & 147(12).,the words, figures and brackets "See rule 144(5),144A and 147(12),, shall be substituted;

(b) forthe wgrd "goods", the words "goods or conveyance,, shall be substituted;

(x) in FORM GST DRC- ¹², with effect from the I st day of I anuary, 2022-

brackets "See rule r44(5),r44A and r47(r2)- shall be substituied;

(b) for the word "goods", wherever it occurs, the words "goods or conveyance,, shall be substituted; (c) after the words, figures, brackets and letters "provisions of section 79(lxb)(d),,, the words, figures and brackets "or section 129(6)- shall be insertea;

January, 2022, namely:-

GST DRC -22

To

.......Name

..... .......Address

(Bank/ Post office/Financial Institution/Immovable property registering authority/ Regional rransport Authority/Other Relevant Authority)

----(address) bearing registration number as -------------- (GSTIN/ID), pAN is a registered taxable person under the <> Act.

or

It is to inform that Sh........ . ..(narne) resident of........................(ad&ess) bearing pAN " " " " " " " "and/or Aadhaar No' ...... is a person specified under sub-section (reiorsection rzz .

<>account in your << bank/post office/financial institution>> or

or

Vehicle No. ... <>

Others (please specifr) <>Bffi{rravqrd, frqi6 s erfra zozz s42 (tt) In order to protect the interests ofrevenue and in exercise ofthe powers conferred under section 83 of the Act, I -------------- (name), (designation), hereby provisionally attach the aforesaid account / property.

No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department.

or

The property mentioned above shall not be allowed to be disposed of without the prior permission of this deparhnent.

Sigrature

Name

Designation Copy to (person)"

(xii) in FORM GST DRC-23, with effect from the lst day of January, 2022,-

(a) after "/Immovable property registering authority", the following shall be inserted, namely:-

"/ Regional Transport Authority/Other Relevant Authority,,;

O) for the words "proceedings pending against the defaulting person which warrants the", occurring at both the places, the words, "requirement of' shall be substituted;

(xiii) in FORM APL-01, in entry number 15, for the table under clause(a), the following table shall be substituted, with effect from the lst day of January, 2022,namely-

s42 (t2l gffiqrpqttqqd,frqi* s srfra zozz

(xiv) after FORM GST DRC-22, the following form shall be inserted with effect from the lst day of January, 2022,narnely:-

*FORM GST DRC _ 22A

[See rule 159(5)]

Date:

Reference No.:

ARN No. of Order in FORM GST DRC-22:

To*:l:

iry:i,Y::m:;'*'

Application for frling objection against provisional attachment of property

Whereas, an order in FORM GST DRC-22 has been issued for provisional attacirment of the following property under the provisions of section 83 of the Act vide ARN No. . . . .

2. In accordance with the provisions of Rule ¹⁵⁹(⁵) of the SGST Rules ,2Ol7,I hereby submit my objection on the basis of following facts and circumstances.

<<...Documents to be uploaded...>>

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Name- GSTIN (in case of registered person)- PAN and/or Aadhaar No. (in case of others)- Place - Date *

Signature of Authorized Signatory".

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

GAURAV DWIVEDI, Principal Secretary.

{artr*,gaotaut ,B+€116eRI gaundq,{rqgt arIIn-{'rfud- zbzz.