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Atal Nagar, the 16th August2:022

NOTIFICATION

No.14/2022 - State Tax

No. F ¹⁰-³⁸ /²⁰²²/CTN(⁷⁴) ._ lnexercise 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: - l. Short title and commencement. - (l) These rules may be called the Chhattisgarh boods and Services Tax (Amendment) Rules, 2022.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 5Iuly,2022.

2. In the Chhattisgarh Goods and Services Tax Rules,2017 (hereinafter referred to as the said rules), in rule 2lA, in sub-rule (⁴), after the proviso, the following proviso shall be inserted, namely: - "Provided further that where the registration has been suspended under sub-rule (2A) foi contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspenqign of registration shall be deemed to be revoked rtpon furnishing ofall the pending returns.";

3. In the said rules, in Explanation .¹ to rule 43, after clause (c), the following clause shall be inserted, namely: -sffisqE 6u'*, ftqim r fueqt zozz 10e2 (ls) 'October,

:'(d) lhe value of supply of Duty Credit Scrips specified in the notification of the State Government, Notification No. 35/2017-State Tax(Rate), No. F-10-80/20l7\CTN(137), Chhattisgarh Commercial Tax Department,' dated the l3th ²⁰¹⁷, published in the 6azette (ixtraordinary) of Chhattisgarh, No. 453, dated the 25th Octomber,2017 ),;

4.

In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: - 5.

(b) in sub-rule (⁵), after the words "Real Time Gross Settlement", the words "or Immediate (c) after sub-rule (¹³), the following sub-rule shall be inserted, namely: -

"888. Manner of calculating interest on delayed payment of tax.-(l) In case, where the supplies made during a tax period are declared by the registered person in the return for the ei6:period anO ttre said return is furnished after the due date in accordance with prbviSions of section 39, except where such retum is furnished after commencement of any proceedings under section 73 or section 74 in respect ofthe said period, the interest on ta.x payable in respect ofsuch supplies shall be calculated on the portion of tax which is paid by debiting the electronic cash ledger, forlhe period of deiiy in filing the said return beyond the due date, at such rate as may be notified under sub-seition (l) ofseition 50.

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{{^{{FOOTNOTE (2)}}}} In all other cases, where interest is payable in accordance with sub section (l) ofsection 50, the interest shall be calculated on the amount of tax which remains unpaid,' for the perioi starting hom the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notifred under sub-section (l) ofsection 50.

(3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with sub-section (3) of section 50, the interest shall be cilculated on the amount of input tax credit wrongly availed and utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit till the date of reversal of such credit or payment of tax in respect of such amount, at such rate as may be notified under said sub- section (3) ofsection 50.

Explanation.

-For the purposes of this sub-ruIe, -

(l) input tax credit wrongly availed shall be construed to have been utilised, when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, and the extent of such utilisation of input tax credii shall be the amount by which the balance in the electronic credit ledgei falls below the amount of input tax credit wrongly availed.

{{^{{FOOTNOTE (2)}}}} the date ofutilisation ofsuch input tax credit shall be taken to be, _

(a) the date, on which the return is due to be fumished under section 39 or the actual date of filing of the said return, whichever is earlier, if the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, on account ofpayment oftax through the said return; or (b) the date of debit in the electronic credit ledger when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, in all other cases.";

⁸. In the said rules, in rule ⁸⁹, -

(a) in sub-rule (l), after the fourth proviso, the following Explanationshall be inserted, namely: - 'Explanation - For the purposes of this sub-ruIe, "specified officer,, means a .,specified officer" or an "authorised officer" as defined under rule ?of the Special Economic Zone Rules, 2006.,;

(b) in sub-rule (²), -

(D in clause (b), after the words "on account of export of goods,,, the words.,,other than electricity" shall be inserted;

(ii) afterclause (b), the following clause shall be inserted, namely: _

-eleciicity

Lrvw.rtvrrJ r\l6uro.urJ \_urllllsslon (fnolan blgcfflclty

"(ba) a statement containing the number and date of the export invoices" details of :nergy exported, tariff per unit for export of electricity ar pei ugreement, along with the copy of statement of scheduled energy for exported by Geneiation Plants issued by the Regional power committee Secretariat u, u pu.t ofthe Regional lnergl Account (REA) under clause (nnn) of sub-regulation I of Regulation-2 of the central Electricity Regulatory commission llndian Electricit! Grid code) Regulations. ²⁰¹⁰ and the copy of agreement detailing the tariff itper unit, in case where refund is on account of export of electricity;";

(c) in sub-rule (⁴), the folrowing Expranation shall be inserted, namely: - .

"Explanation' - For the purposes of this sub-rule. th. uulr" of goods exported out of India shall be taken as *

(i) the Free on Board (FoB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the Shipping Bill and eiit oi Export (Forms) Regulations, 2017; or

(ii) the value declared in tax invoice or bill of supply,ESenr6{[;Td, frqi* r fu*qt zozz toe2 (t7l whichever is less.";

(d) in sub-rule (⁵), for the words "tax payable on such inverted rated supply of goods and services", the brackets, words and leffers "{tax payable on such inverted rated supply ofgoods and services x (Net ITC+ ITC availed on inputs and input services))." shall be substituted;

9.

In the said rules, rule 95A shall be deemed to have been omitted with effect from the lst July, 2019;

10.

In the said rules, with effect from the I st day of July, 2017 , in rule 96, * (a) in sub-rule (1), for clause (b), the following clause shall be deemed to have been substituted, namely: -

"(b) the applicant has furnished a valid return in FORM GSTR-3B:

Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-I, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter;";

(b) in sub-rule (4),

(i) in clause (b), for the figures {{^{{FOOTNOTE *7962}}}}- the figures and word "7962; or" shall be deemed to have been substituted;

(ii) after clause (b), the following clause shall be deemed to have been inserted, namely: - "(c) the Commissioner in the Board or an officer authorised by the Board, on the basis of data analysis and risk parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue.";

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(b) after paragraph 3. l, the following paragraph shall be inserted, namely: -

"3.1.1 Details of supplies notified under sub-section (5) of section 9 of the Chhauisgarh Goods and Services Tax Act, 2017 ar,d corresponding provisions in Integrated Goods and Services Taxfunion Territory Goods and Services TaxlState Goods and Services Tax Acts,

(c) in paragraph ³ .2, in the heading, after the words, figures, brackets and letter "supplies shown in 3. 1 (a)", the word, figures, brackets and letter "and 3. I . I (i)" shall be inserted;

(d) in the table, under paragraph 4, in column (l), - (i) in item (B), for the entries against sub-item (1), the following entries shall be substituted, namely:-

"As per rules 38, 42 and 43 of SGST Rules and sub-section (5) of section 17,,;

(ii) in item (D), -

(A) for the heading, the following heading shall be substituted, namely: -

"Other Details";

(B) for the entries against sub-item (l), the following entries shall be substituted, namely: -

"ITC reclaimed which was reversed under Table 4(BX2) in earlier tax period";

(C) for the entries against sub-item (2), the following entries shall be substituted, namely: -

"Ineligible ITC under section l6(4) and ITC restricted due to PoS provisions";

(e) Under the heading the Instructions, after paragraph 3, following paragraphs shall be inserted; namely: - "(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on wfich the ECO is required to pay tax under sub-section (5) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(i) above.

12. (a) in paragraph 4, -

(A) after the word, letters and figures "or FY 2020-21-, the wgrd, letters and figures "or, frai* r furqt zozz ro92 (le) (B) in the Table, in second column, -

iti against serial numbers ⁵D, 5E and 5F, the following entries shall be inserted

at the end, namely: -

'For FY 2021-22, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the "exempted" row only.';

(II) against serial numbers 5H, 5I, 5J and 5K, for the figures and word {{^{{FOOTNOTE *2019}}}}-²⁰ and 2020-21", the figures and word "2019-20,2020-21 and 2021-22,, shall respectively be substituted;

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

(A) against serial numbers 68, 6C, 6D and 6E, for the letters and figures {{^{{FOOTNOTE *}}}}FY 2Ol9-20 and 2020-21", the letters, figures and word *Fy 2019-20, 2020-21 and 2021-22,, shall respectively be substituted;

be substituted;

inparagraph7, -

(A) after the words and figures "April202l to September 2021.-, the following shall be "For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between Aprtl,2022 to September, 2022;';

(B) in the Table, in second column, -

(lll) against serial nu.mber 13, -

t⁰e² (²⁰¹ Bdgrc rrqq", fraim r furwt zozz

,ffi :13:3liii,:i"1il'Jl',fJ?::ii."u#'ffi ':;:,J:it:

returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2021-22 as per second proviso to sub-section (2) ofsection ¹⁶ but was reclaimed in FY 2022-23, the details of such ITC reclaimed shall be furnished in the annual return for Fy 2022-23;,;

(2) for the figures and word "2}lg-20 arrd 2020-21,', the figures and w ord "²⁰ I ⁹ -20, 2020-2 I and 202I -22', shaI I be subst ituted;

(d) in paragraph 8, in the Table, in second column, -

(A) against serial numbers, -

(D l5A, l5B, 15C and l5D,

(ll) l5E. I 5F and l5G,

for the figures and word "2019-20 and 2020-21" wherever they occur, the letters, figures and word *2019-20, 2020-21 and 2021-22" shall respectively, be substituted.";

13. (a) in paragraph 4, in the Table, in second column, for the figures and word {{^{{FOOTNOTE *2}}}}}lg-²⁰ and2020- 21", wherever they occur, the figures and word "2019-20,2O2O-21 and 2021-22" shall be (b) in paragraph ⁶, in the Table, in second column, against serial number 14, for the figures and word "2019-20 and2020-21", the figures and word *2019-20,2020-21 and202l-22" shall be Reference No: I. GSTIN- ². Name (Legal) - 3. Trade name, if any

(Deposit oferroneous refund ofunutilised ITC or

15. In the said rules, in FORM GST PMT-06, -

mode is selected) for the portion starting with

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Ch,arg"s to be separately paid by the person making payment.", the following shall be and ending with "Note: substituted, namely :-

iary Account Number (CPIN)

ofbeneficiary bank

Bank of India

ficiary Bank's Indian Financial System Code (IFSC)

Note: Bank Charges, if any, shall be paid separately to the bank by the person *at ing poy*""t.

(b) in the Table under the heading Paid Challan Information, for the words, letters and brackets "Bank Reference No. (BRN)AJTR", words, letters and brackets "Bank Reference No. (BRDruTR/RRN" shall be substituted;

16. In the said rules, in FORM GST PMT-07, in the Table,

(a) against serial number ⁶, in the third column, for f*"qll"tl the following, shal be inser-ted, namely: -

I I

..NEFT/RTGS I IMPS

li"

(b) after serial number l0 the following serial number and entries shall be inserted, namely:

l0A. I Retrieval Reference

Number (RRN) - IMPS.":

17. In the said rules, in FORM GST PMT-09, -

(a) for the brackets, words and figures "[See rule S7(1 3)J ", the bracket5, words and figures "lSee rule 87(l3) and 87(la)J" shall be substituted;

(b) in the Table, after serial No. 4, following serial number and entries shall be inserted, namely:

*44. GSTIN of transferee on the same PAN":

(c) Under the heading Instructions, after paragraph 5, following paragraphs shall be inserted, namely: -

*(6) Amount available in cash ledger under SGST / IGST head can be transferred to any other taxpayer registered on the same PAN under SGST/IGST head, if required.

(7) Amount shall not be allowed to be kansferred if unpaid liability exists in the Electronic Liability Register of the transferor.";

18. In the said rules, in FORM-GST-RFD-01, -

(a) in Statement-3, in the Table, under the heading Shipping bill/Bill of export, after column 9, the following column shall be inserted, namely: -

(b)

after Statement-3A, the following statement shall be inserted, namely: -

"Statement-3B [rule ⁸⁹ (2) (ba) Refund Type: Export of electricity without payment of tax (accumulated ITC)

t9. In the said rules, FORM GST RFD-I0 B shall be deemed to have been omitted with effect from the lstday of July,2019.

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

GAURAV DWIVEDI, Principal Secretary.

{iqrd-s, SIqr dEr {{^{{FOOTNOTE *}}}}€-{ {rflri, Bdalrq am vrr&u gaunm, uugt t gQa aw FFrfud - ^{20 22}.