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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.

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

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s42 ⁽⁷⁾

(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.

s42 ⁽⁸⁾

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(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;

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s42 ^(e)

(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.:

Period:

Date:

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

Serial No.

Description ofgoods or conveyance

Quantrty

I

2

J

Place:

Date:

Signature

Name

Designation: "

s42 (tol

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(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-

(a) for the words, figures, brackets and letter-.,See rule 144(5) & 147(12)., the words, figures and

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;

(xi) for FoRM GST DRC-22, the following form shall be substituted, with effect from the tst day of

January, 2022, namely:-

*FORM GST DRC -22

[See ^{rule 159(l)]}

Reference No.:

To

Date:

.......Name

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

(Bank/ Post office/Financial Institution/Immovable property registering authority/ Regional rransport

Authority/Other Relevant Authority)

Provisional attachment ofproperty under section g3

It is to inform that IWs

(name) having principal place of business at __________

----(address) ^{bearing registration} number as -------------- (GSTIN/ID), pAN is a registered taxable person

under the <<SGST/CGST>> 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 .

Proceedings have been launched against the aforesaid person under section <<

>> ofthe said Act to

determine the tax or any other amount due from trre saia p"rro.,- a, per information available with the

deparhnent, it has come to my notice that the said person tras a _

<<saving / current / FD/RD / depository >>account in your << bank/post office/financial institution>>

having account no. << A,/c no. >>;

or

propefty located at << property ID & location>>.

or

Vehicle No. ...

<<description>>

or

Others (please specifr)

<<description>>

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-

Particulars

Central

tax

State/

UT tax

Integrated

tax

Cess

Total amount

(a) Admitted

amount

Tax/ Cess

< total >

< total >

Interest

< total >

Penalty

<total >

Fees

< total >

Other

charees

< total >

(b) Pre-

deposit (10%

ofdisputed

tax /cess but

not exceeding

Rs. 25 crore

each in

respect of

CGST, SGST

or cess, or not

exceeding Rs.

50 crore in

respect of

IGST and Rs.

25 crore in

respect of

cess)

Taxl Cess

< total >

(c) Pre-

deposit in

case ofsub-

section (3) of

section 129

Penalty

( total >";

s42 ^(t2l

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(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)]}

Reference No.:

Date:

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. . . . .}

Ref ID

Property provisionally attached

<< property id & location>>

Accourft provisionally attached

<< saving/current/FD/RD/depository accourt no>>

Vehicle ^{provisionally attached}

<<Vehicle details>>

Any other property

<<details >>

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.

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