“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
-
²þ¾mãyªàð¼þ
ªàk¹þ
/
38
ây.
yç.
âsvà¢ê.
âÀÂààÞ§ý
30
-
05
-
2001.”
²þ¾mãyªàð¼þ ÊàkqØà
(¡yàoàʽà)
Zààâo§ýàÊ yç Zà§ýàâÎàm
§íýtàÞ§ý
588
]
ÊàuqäÊ, yàçt
wàÊ, âÀÂààÞ§ý 6 ÂàwÈrÊ
2023
§ýàâmê§ý 15
, Îà§ý 1945
okf.kfT;d dj foHkkx
ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj
vVy uxj] fnukad 30 vDVwcj 2023
vf/klwpuk
la- 02@2023&jkT; dj
dzekad ,Q 10&23@2023@okd@ikap ¼40½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 7½ dh /kkjk 128 }kjk iznRr 'kfDRk;ksa dk iz;ksx djrs gq, ifj"kn~ dh flQkfj'kksa ij] ,rn~}kjk]
NRrhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la- 73@2017&jkT; dj] Øekad
,Q&10&98@2017@okd@ikap¼187½ fnukad 29 fnlacj] 2017] ftls NRrhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad
581 rkjh[k 30 fnlacj] 2017 esa izdkf'kr fd;k x;k Fkk] dk fuEufyf[kr vkSj la'kks/ku djrh gS] vFkkZr~%&
mDRk vf/klwpuk ds NBs ijarqd ds i'pkr~ fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZr~%&
^^ijarq ;g Hkh fd jftLVªhd`r O;fDRk;ksa] tks tqykbZ] 2017 ls ekpZ] 2019 rd dh frekgh ds fy, ;k 2019&20 ls
2021&22 rd foRrh; o"kZ ds fy, fu;r rkjh[k rd iz:Ik th,lVhvkj&4 esa fooj.kh izLrqr djus esa vlQy gks x,
gSa fdarq ftUgksaus mDRk fooj.kh 1 vizSy] 2023 ls 30 twu] 2023 rd dh vof/k ds e/; izLrqr dj nh gS] ds fy,
mDRk vf/kfu;e dh /kkjk 47 ds v/khu ns; foyac Qhl dh jde vf/kR;ftr gks tk,xh] tks 250 :Ik;s ds vkf/kD; esa
gS vkSj iwjh rjg vf/kR;ftr gks tk,xh tgka mDRk fooj.kh esa ns; jkT; dj dh dqy jde 'kwU; gSA^^A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 30 vDVwcj 2023
dzekad ,Q 10&23@2023@okd@ikap ¼40½ -⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds
vuqlj.k esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&23@2023@okd@ikap ¼40½] fnukad 30&10&2023 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]
fge f'k[kj xqIrk] lfpo-
.
Atal Nagar, the 30th October 2023
NOTIFICATION
No. 02/2023 – State Tax
No. F 10-23/2023/CT/V(40).⸺ In exercise of the powers conferred by section 128 of the Chhattisgarh
Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act), the State Government,
on the recommendations of the Council, hereby makes the following further amendments in the notification No.
73/2017–State Tax, No. F-10-98/2017/CT/V(187), Chhattisgarh Commercial Tax Department, dated the 29th
December, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 581, dated the 30th December,
2017, namely:—
In the said notification, after the sixth proviso, the following proviso shall be inserted, namely: —
―Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived
which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of state
tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4
for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due
date but furnish the said return between the period from the1st day of April, 2023 to the 30th day of June,
2023.‖.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 30 vDVwcj 2023
vf/klwpuk
la- 03@2023&jkT; dj
dzekad ,Q 10&23@2023@okd@ikap ¼41½ -⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 7½ ¼ftls blesa blds i'pkr~ mDRk vf/kfu;e dgk x;k gS½] dh /kkjk 148 }kjk iznRr 'kfDRk;ksa dk
iz;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij] jftLVªhd`r O;fDRk ftudk jftLVªhdj.k mDRk vf/kfu;e dh /kkjk 29 dh
mi/kkjk ¼2½ ds [kaM ¼[k½ ;k [kaM ¼x½ ds v/khu 31 fnlacj] 2022 dks ;k mlls igys jnn~ fd;k x;k gS vkSj tks
mDRk vf/kfu;e dh /kkjk 30 esa fofufnZ"V ifjlhek ds Hkhrj ,sls jnn~dj.k ds izfrlagj.k ds fy, vkosnu djus esa
vlQy jgs gS] dks jftLVªhd`r O;fDRk ds izoxZ ds :Ik esa vf/klwfpr djrh gS tks ,sls jftLVªhdj.k ds jnn~dj.k ds
izfrlagj.k ds laca/k esa fuEufyf[kr fo'ks"k izfØ;k dk ikyu djsaxs] vFkkZr~ %&
¼d½ jftLVªhd`r O;fDRk] 30 twu] 2023 rd ,sls jftLVªhdj.k ds jnn~dj.k ds izfrlagj.k ds fy, vkosnu dj ldsaxs (
¼[k½ izfrlagj.k ds fy, vkosnu] jftLVªhdj.k ds jnn~dj.k dh izHkkoh rkjh[k rd ns; fooj.kh izLrqr djus vkSj ,slh
fooj.kh ds fuca/kuksa ds vuqlkj dj ds :i esa ns; jde dk] C;kt] 'kkfLr vkSj ,slh fooj.kh ds laca/k esa foyac Qhl
ds fy, lans; jde lfgr] lank; djus ds i'pkr~ gh Qkby fd;k tk,xk(
¼x½ jftLVªhdj.k ds jnn~dj.k ds izfrlagj.k ds fy, vkosnu izLrqr djus ds fy, ,sls ekeyksa esa vkSj ifjlhek
foLrkj] miyC/k ugha gksxkA
Li"Vhdj.k&bl vf/klwpuk ds iz;kstuksa ds fy,] O;fDRk] tks mDRk vf/kfu;e dh /kkjk 30 esa fofufnZ"V ifjlhek ds
Hkhrj jftLVªhdj.k ds jnn~dj.k ds izfrlagj.k ds fy, vkosnu djus esa vlQy jgrk gS] blds varxZr ,slk O;fDRk
Hkh lfEefyr gS] ftldh jftLVªhdj.k ds jnn~dj.k ds vkns'k ;k mDRk vf/kfu;e dh /kkjk 107 ds v/khu
jftLVªhdj.k ds jnn~dj.k ds izfrlagj.k ds fy, vkosnu [kkfjt djus ds vkns'k ds fo:) vihy mDRk vf/kfu;e
dh /kkjk 30 dh mi/kkjk ¼1½ ds v/khu fofufnZ"V ifjlhek dk ikyu djus esa vlQy jgus ds vk/kkj ij [kkfjt dh
xbZ gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 30 vDVwcj 2023
ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à
“²þ¾mãyªàð¼þ/Àäªàê/09/2013
-
2015.”
Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2
-
22
-
²þ¾mãyªàð¼þ
ªàk¹þ
/
38
ây.
yç.
âsvà¢ê.
30
-
05
-
20 1.”
²þ¾mãyªàð¼þ ÊàkqØà
(¡yàoàʽà)
Zààâo§ýàÊ yç Zà§ýàâÎàm
¼i½ mifu;e ¼4d½ ds LFkku ij] fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr~ %&
§
íýtàÞ§ý
la[;kad vf/kizek.ku djsxk vkSj vkosnu izLrqr djus dh rkjh[k] vk/kkj la[;kad ds vf/kizek.ku djus dh rkjh[k ;k
mifu;e ¼4½ ds v/khu iz:Ik th,lVh vkjbZth&01 ds Hkkx [k esa vkosnu izLrqr djus ls iUnzg fnu] tks Hkh igys gks]
gksxhA
ijarq ;g fd /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr O;fDRk ls fHkUu] fdlh ,sls O;fDr }kjk
mifu;e ¼4½ ds v/khu fd, x, izR;sd vkosnu esa] ftlus vk/kkj la[;kad ds vf/kizek.ku ds fy, fodYi dk p;u
fd;k gS vkSj ftldh igpku MkVk fo'ys"k.k rFkk tksf[ke ekunaMksa ds vk/kkj ij lkekU; iksVZy ij dh xbZ gS]
ck;kseSfVªd vk/kkfjr vk/kkj vf/kizek.ku fd;k tk,xk vkSj tgka vkosnd dksbZ O;fDRk gS] ogka vkosnd dk QksVks ysdj
vuqikyu fd;k tk,xk ;k /kkjk 25 dh mi/kkjk ¼6x½ ds v/khu ;Fkk vf/klwfpr vkosnd ds laca/k esa ,sls O;fDRk;ksa dk
tgka vkosnd O;fDr ugha gS] ogka bl mifu;e ds iz;kstuksa ds fy, vk;qDRk }kjk vf/klwfpr lqfo/kk dsUnzksa esa ls fdlh
,d ij iz:Ik th,lVh vkjbZth&01 esa vkosnu ds lkFk nLrkostksa dh ewy izfr ds lR;kiu lfgr viyksM dh tk,xh
vkSj bl ijarqd ds v/khu vf/kdfFkr izfØ;k ds iwjk gksus ds i'pkr~ gh vkosnu iwjk gqvk le>k tk,xk A^^(
¼ii½ mifu;e ¼4[k½ esa] ^^ds mica/kksa^^ 'kCnksa ds LFkku ij] ^^dk ijarqd^^ 'kCn j[ks tk,axsA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 30 vDVwcj 2023
dzekad ,Q 10&23@2023@okd@ikap ¼42½ -⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds
vuqlj.k esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&23@2023@okd@ikap ¼42½] fnukad 30&10&2023 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]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 30th October 2023
NOTIFICATION
No. 04/2023 – State Tax
No. F 10-23/2023/CT/V(42).⸺ 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
(Amendment) Rules, 2023.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 26th day of
December, 2022.
2.
In the Chhattisgarh Goods and Services Tax Rules, 2017 in rule 8,-
(i) for sub-rule (4A), the following sub-rule shall be substituted, namely:-
―(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts
for authentication of Aadhaar number, he shall, while submitting the application under sub-rule
(4), undergo authentication of Aadhaar number and the date of submission of the application in
such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the
submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is
earlier.
Provided that every application made under sub-rule (4) by a person, other than a person notified
under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is
identified on the common portal, based on data analysis and risk parameters, shall be followed by
biometric-based Aadhaar authentication and taking photograph of the applicant where the
applicant is an individual or of such individuals in relation to the applicant as notified under sub-
section (6C) of section 25 where the applicant is not an individual, along with the verification of
the original copy of the documents uploaded with the application in FORM GST REG-01 at one of
the Facilitation Centre notified by the Commissioner for the purpose of this sub-rule and the
application shall be deemed to be complete only after completion of the process laid down under
this proviso.‖;
(ii) in sub-rule (4B), for and words, ―provisions of‖, the words ―proviso to‖, shall be substituted.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 30 vDVwcj 2023
vf/klwpuk
la- 06@2023&jkT; dj
dzekad ,Q 10&23@2023@okd@ikap ¼43½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 7½ ¼ftls blesa blds i'pkr~ mDRk vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk iznRr 'kfDRk;ksa dk
iz;ksx djrs gq,] ifj"kn~ dh flQkfj'k ij ;g vf/klwfpr djrh gS fd jftLVªhd`r O;fDRk tks mDRk vf/kfu;e dh /kkjk
62 dh mi/kkjk ¼1½ ds v/khu rkjh[k 28 Qjojh] 2023 dks ;k mlls igys tkjh fd, x, fu/kkZj.k vkns'k dh rkehy
ls rhl fnuksa dh vof/k ds Hkhrj fooj.kh izLrqr djus esa vlQy gks tkrk gS] rks ,sls jftLVªhd`r O;fDr ds oxksZa ds
:Ik esa ftuds laca/k esa mDRk fu/kkZj.k vkns'k okil fy;k x;k le>k tk,xk] ;fn ,sls jftLVªhd`r O;fDRk uhps
fofufnZ"V fo'ks"k izfØ;kvksa dk ikyu djrs gS] vFkkZr~%&
¼i½
jftLVªhd`r O;fDRk 30 twu] 2023 dks ;k mlls igys mDRk fooj.kh izLrqr djsaxs(
¼ii½
fooj.kh mDRk vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ ds v/khu ns; C;kt ds Hkqxrku vkSj mDRk vf/kfu;e
dh /kkjk 47 ds v/khu lans; foyac Qhl ds layXu gksxh]
;g /;ku fn, fcuk fd D;k dksbZ vihy mDRk vf/kfu;e dh /kkjk 107 ds v/khu ,sls fu/kkZj.k vkns'k ds fo:) Qkby
dh xbZ gS ;k ugha ;k mDRk fu/kkZj.k vkns'k ds fo:) Qkby dh xbZ vihy ;fn dksbZ gks] fuf.kZr dh xbZ gS ;k ughaA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 30 vDVwcj 2023
dzekad ,Q 10&23@2023@okd@ikap ¼43½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&23@2023@okd@ikap¼43½] fnukad 30&10&2023 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]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 30th October 2023
NOTIFICATION
No. 06/2023 – State Tax
No. F 10-23/2023/CT/V(43) .⸺ In exercise of the powers conferred by section 148 of the Chhattisgarh
Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act), the State Government,
on the recommendations of the Council, hereby notifies that the registered persons who failed to furnish a valid
return within a period of thirty days from the service of the assessment order issued on or before the 28th day of
February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in
respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons
follow the special procedures as specified below, namely,-
(i) the registered persons shall furnish the said return on or before the 30th day of June 2023;
(ii) the return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the
said Act and the late fee payable under section 47 of the said Act,
irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the
said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 30 vDVwcj 2023
vf/klwpuk
la- 07@2023&jkT; dj
dzekad ,Q 10&23@2023@okd@ikap ¼44½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 7½ ¼ftls blesa blds i'pkr~ mDRk vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk iznRr 'kfDRk;ksa dk
iz;ksx djrs gq,] ifj"kn~ dh flQkfj'k ij foRrh; o"kZ 2022&23 ls mDRk vf/kfu;e dh /kkjk 44 ds v/khu izLrqr dh
tkus okyh fooj.kh ds laca/k esa uhps nh xbZ lkj.kh ds LraHk ¼2½ esa rRLFkkuh izfof"V;ksa esa mYysf[kr jftLVªhd`r
O;fDRk;ksa ds oxksZ tks ns; rkjh[k ij fooj.kh izLrqr djus es vlQy gks tkrs gS] ds fy, mDRk vf/kfu;e dh /kkjk 47
esa fofufnZ"V foyac Qhl dh jde dks vf/kR;Dr djrh gS] tks uhps nh xbZ lkj.kh ds LraHk ¼3½ esa ;Fkk fofufnZ"V jde
ls vf/kd gS] vFkkZr~%&
lkj.kh
Øe la[;k
jftLVªhd`r O;fDRk;ksa dk oxZ
jde
¼1½
¼2½
¼3½
1-
,sls jftLVªhd`r O;fDRk ftudk ml foRrh;
o"kZ esa ikap djksM+ :Ik, rd ladfyr vkorZ
gSA
jkT; esa vkorZ ds 0-02 izfr'kr ij laxf.kr
vf/kdre jde ds v/khu jgrs gq, iPphl :Ik,
izfr fnuA
2-
,sls jftLVªhd`r O;fDRk ftudk ml foRrh;
o"kZ esa ladfyr vkorZ ikap djksM+ :Ik, ls
vf/kd gS vkSj chl djksM+ :Ik, rd gSA
jkT; esa vkorZ ds 0-02 izfr'kr ij laxf.kr
vf/kdre jde ds v/khu jgrs gq, ipkl :Ik,
izfr fnuA
ijUrq jftLVªhd`r O;fDRk;ksa ds fy, tks mDRk vf/kfu;e dh /kkjk 44 ds v/khu 2017&18] 2018&19]
2019&20] 2020&21 ;k 2021&22 fdlh Hkh foRrh; Ok"kZ ds fy, fu;r rkjh[k rd fooj.kh izLrqr djus es vlQy
jgrs gS fdUrq 1 vizSy] 2023 ls 30 twu] 2023 ds chp dh vof/k ds fy, fooj.kh izLrqr djrs gS] mDRk vf/kfu;e dh
/kkjk 47 ds v/khu mDRk fooj.kh ds laca/k esa lans; foyac 'kqYd dh dqy jde dk vf/kR;tu dj fn;k tk,xk tks 10
gtkj :Ik, ls vf/kd gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 30 vDVwcj 2023
dzekad ,Q 10&23@2023@okd@ikap ¼44½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&23@2023@okd@ikap¼44½] fnukad 30&10&2023 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]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 30th October 2023
NOTIFICATION
No. 07/2023 – State Tax
No. F 10-23/2023/CT/V(44).⸺ In exercise of the powers conferred by section 148 of the Chhattisgarh
Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act), the State Government,
on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the
said Act in respect of the return to be furnished under section 44 of the said Act for the financial year 2022-23
onwards, which is in excess of amount as specified in Column (3) of the Table below, for the classes of
registered persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish
the return by the due date, namely:—
TABLE
Serial
Number
Class of registered persons
Amount
(1)
(2)
(3)
1.
Registered persons having an aggregate
turnover of up to five crore rupees in the
relevant financial year.
Twenty-five rupees per day, subject to a
maximum of an amount calculated at 0.02
percent of turnover in the State or Union
territory.
2.
Registered persons having an aggregate
turnover of more than five crores rupees and
up to twenty crore rupees in the relevant
financial year.
Fifty rupees per day, subject to a maximum of
an amount calculated at 0.02 percent of turnover
in the State or Union territory.
Provided that for the registered persons who fail to furnish the return under section 44 of the said Act
by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the
said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of
late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in
excess of ten thousand rupees.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 30 vDVwcj 2023
vf/klwpuk
la- 08@2023&jkT; dj
dzekad ,Q 10&23@2023@okd@ikap ¼45½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]
2017 ¼2017 dk 7½ dh /kkjk 128 }kjk iznRr 'kfDRk;ksa dk iz;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij] jftLVªhd`r
O;fDRk;ksa] tks fu;r rkjh[k rd iz:Ik th,lVhvkj&10 esa vafre fooj.kh izLrqr djus esa vlQy jgrs gS] fdarq
ftUgksusa mDRk fooj.kh 1 vizSy] 2023 ls 30 twu] 2023 rd dh vof/k ds e/; izLrqr dj nh gS] ds fy, vf/kfu;e
dh /kkjk 47 esa fofufnZ"V foyac Qhl dh jde dk 500 :i;s ls vkf/kD; esa vf/kR;tu djrh gSaA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 30 vDVwcj 2023
dzekad ,Q 10&23@2023@okd@ikap ¼45½ -⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds
vuqlj.k esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&23@2023@okd@ikap¼45½] fnukad 30&10&2023 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]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 30th October 2023
NOTIFICATION
No. 08/2023 – State Tax
No. F 10-23 /2023/CT/V(45).⸺ In exercise of the powers conferred by section 128 of the Chhattisgarh
Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the
Council, hereby waives the amount of late fee referred to in section 47 of the Act, which is in excess of five
hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date
but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 30 vDVwcj 2023
vf/klwpuk
la- 09@2023&jkT; dj
dzekad ,Q 10&23@2023@okd@ikap ¼46½-⸺ jkT; ljdkj] ,dhd`r eky vkSj lsok dj vf/kfu;e] 2017
¼2017 dk 13½ dh /kkjk 20 vkSj ds lkFk ifBr NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½ ¼ftls
bl vf/klwpuk esa blds i'pkr~ mDRk vf/kfu;e dgk x;k gS½ dh /kkjk 168d }kjk iznRr 'kfDRk;ksa dk iz;ksx djrs
gq,] ,rn~}kjk] NRrhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la- 35@2020&jkT; dj] Øekad
,Q&10&83@2020@okd@ikap¼118½ fnukad 19 uoacj] 2020] ftls NRrhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 615
rkjh[k 1 fnlacj] 2020 esa izdkf'kr fd;k x;k Fkk vkSj ,rn~}kjk] NRrhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh
vf/klwpuk la- 14@2021&jkT; dj] Øekad ,Q&10&38@2021@okd@ikap¼46½ fnukad 18 twu] 2021] ftls
NRrhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 356 rkjh[k 28 twu] 2021 esa izdkf'kr fd;k x;k Fkk vkSj ,rn~}kjk]
NRrhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la- 13@2022&jkT; dj] Øekad
,Q&10&38@2022@okd@ikap¼73½ fnukad 16 vxLr] 2022] ftls NRrhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 546
rkjh[k 1 flracj] 2022 esa izdkf'kr fd;k x;k Fkk] ds vkaf'kd la'kks/ku esa] ifj"kn~ dh flQkfj'kksa ij] uhps fofufnZ"V
vof/k ls lacaf/kr] mDRk vf/kfu;e dh /kkjk 73 dh mi/kkjk ¼9½ ds v/khu] lanRr u fd, x, ;k de lanRr fd, x,
dj ;k xyr izkIr ;k mi;ksx fd, x, buiqV dj izR;; dh olwyh ds fy,] vkns'k tkjh djus dh] /kkjk 73 dh
mi/kkjk ¼10½ ds v/khu fofufnZ"V le;&lhek dk foLrkj djrh gS] vFkkZr~ %&&
¼i½
foRrh; o"kZ 2017&18 ds fy,] 31 fnlacj] 2023 rd (
¼ii½
foRrh; o"kZ 2018&19 ds fy,] 31 ekpZ] 2024 rd (
¼iii½
foRrh; o"kZ 2019&20 ds fy,] 30 twu] 2024 rd A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 30 vDVwcj 2023
dzekad ,Q 10&23@2023@okd@ikap ¼46½ & Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&23@2023@okd@ikap¼46½] fnukad 30&10&2023 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]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 30th October 2023
NOTIFICATION
No. 09/2023 – State Tax
No. F 10-23/2023/CT/V(46).⸺ In exercise of the powers conferred by section 168A of the
Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act) read with
section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in partial modification of the
notification No. 35/2020–State Tax, No. F-10-83/2020/CT/V(118), Chhattisgarh Commercial Tax Department,
dated the 19th November, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 615, dated the
1stDecember, 2020,and No. 14/2021–State Tax, No. F-10-38/2021/CT/V(46), Chhattisgarh Commercial Tax
Department, dated the 18th June, 2021, published in the Gazette (Extraordinary) of Chhattisgarh, No. 356,
dated the 28th June, 2021,andNo. 13/2022–State Tax, No. F-10-38/2022/CT/V(73), Chhattisgarh Commercial
Tax Department, dated the 16th August, 2022, published in the Gazette (Extraordinary) of Chhattisgarh,No.
546, dated the 1stSeptember, 2022,the State Government, on the recommendations of the Council, hereby,
extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-
section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax
credit wrongly availed or utilised, relating to the period as specified below, namely:–
(i) for the financial year 2017-18, up to the 31st day of December, 2023;
(ii) for the financial year 2018-19, up to the 31st day of March, 2024;
(iii) for the financial year 2019-20, up to the 30th day of June, 2024.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.