“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

589

]

ÊàuqäÊ, yàçtwàÊ

, 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- 09@2022&jkT; dj

dzekad ,Q 10&35@2023@okd@ikap ¼47½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj ¼la'kks/ku½

vf/kfu;e] 2023 ¼dzekad 11 lu~ 2023½ dh /kkjk 1 dh mi/kkjk ¼2½ n~okjk iznRr 'kfDRk;ksa dk iz;ksx djrs gq,] rkjh[k

5 tqykbZ] 2022 dks ml rkjh[k ds :Ik esa fu;r djrh gS] ftldks mDRk vf/kfu;e dh /kkjk 12 ds [kaM ¼x½ vkSj /kkjk

13 ds mica/k izo`Rr ekus 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&35@2023@okd@ikap ¼47½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&35@2023@okd@ikap¼47½] 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. 09/2022 – State Tax

No. F 10-35/2023/CT/V (47).⸺ In exercise of the powers conferred by sub-section (2) of section 1 of

the Chhattisgarh Goods And Services Tax (Amendment) Act, 2023 (No. 11 of 2023), the State Government

hereby appoints the 5th day of July, 2022, as the date on which the provisions of clause (c) of section 12 and

section 13 of the said Act shall be deemed to have come into force.

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

HIM SHIKHAR GUPTA, Secretary.

vVy uxj] fnukad 30 vDVwcj 2023

vf/klwpuk

la- 18@2022&jkT; dj

dzekad ,Q 10&35@2023@okd@ikap ¼48½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj ¼la'kks/ku½

vf/kfu;e] 2023 ¼dzekad 11 lu~ 2023½ dh /kkjk 1 dh mi/kkjk ¼2½ n~okjk iznRr 'kfDRk;ksa dk iz;ksx djrs gq,] 1

vDVwcj] 2022 dks ml rkjh[k ds :Ik esa fu;r djrh gS] ftldks mDRk vf/kfu;e dh /kkjk 12 ds [kaM ¼x½ vkSj /kkjk

13 dks NksM+dj] /kkjk 2 ls 15 ds mica/k izo`Rr ekus 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&35@2023@okd@ikap ¼48½ -⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&35@2023@okd@ikap¼48½] 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. 18/2022 – State Tax

No. F 10-35/2023/CT/V (48) .⸺ In exercise of the powers conferred by sub-section (2) of section 1 of

the Chhattisgarh Goods And Services Tax (Amendment) Act, 2023 (No. 11 of 2023), the State Government

hereby appoints the 1st day of October, 2022, as the date on which the provisions of sections 2 to 15, except

clause (c) of section 12 and section 13, of the said Act shall be deemed to have come into force.

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

HIM SHIKHAR GUPTA, Secretary.

vVy uxj] fnukad 30 vDVwcj 2023

qÞkãuÂà §íýtàÞ§ý

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2015.”

2

-

22

-

²þ¾mãyªàð¼þ

/

ây.

yç.

30

-

05

-

5- mDRk fu;eksa ds fu;e 38 esa]&

¼d½ [kaM ¼d½ esa] mi&[kaM ¼ii½ esa] 'kCn] v{kjksa vkSj vad] ^^iz:Ik th,lVhvkj&2 esa^^ dk yksi dj fn;k

tk,xk(

¼[k½ [kaM ¼x½ esa] 'kCnksa] v{kjksa vkSj vad ds fy,] ^^vkSj iz:Ik th,lVhvkj&2 esa fn;k tk,xk^^] 'kCnksa] v{kjksa

vkSj vad] ^^vkSj buiqV VSDl dzsfMV dh 'ks"k jkf'k iz:Ik th,lVhvkj&3[k esa mRdzfer dj nh tk,xh^^ dks

izfrLFkkfir fd;k tk,xk(

¼x½ [kaM ¼?k½ dk yksi dj fn;k tk,xk(

6- mDRk fu;eksa ds fu;e 42 esa] mi&fu;e ¼1½ esa] [kaM ¼N½ esa] 'kCnksa] v{kjksa vkSj vad] ^^iz:Ik th,lVhvkj&2 esa

chtd Lrj ij vkSj^^ dk yksi fd;k tk,xk(

7- mDRk fu;eksa ds fu;e 43 esa] mi&fu;e ¼1½ esa] 'kCnksa] v{kjksa vkSj vad] ^^iz:Ik th,lVhvkj&2 vkSj^^ nksuksa LFkkuksa

ij tgka os vkrs gS] dk yksi fd;k tk,xk(

8- mDRk fu;eksa ds fu;e 60 esa] mi&fu;e ¼7½ esa] ^^Lor% rS;kj^^ 'kCnksa ds LFkku ij] ^^Lor% tfur^^ 'kCnksa dks

izfrLFkkfir fd;k tk,xk(

9- mDRk fu;eksa ds fu;e 69] 70] 71] 72] 73] 74] 75] 76] 77 vkSj 79 dk yksi fd;k tk,xk(

10- mDRk fu;eksa ds fu;e 83 esa] mi&fu;e ¼8½ esa] [kaM ¼d½ esa] ^^vkSj vkod^^ 'kCnksa dk yksi fd;k tk,xk(

11- mDRk fu;eksa ds fu;e 85 esa] mi&fu;e ¼2½ esa] [kaM ¼x½ dk yksi fd;k tk,xk(

12- mDRk fu;eksa ds fu;e 89 ds mifu;e ¼1½ esa]&

¼d½ 'kCnksa ^^dksbZ O;fDRk] tks^^ ds ckn] 'kCn] dks"Bd vkSj vad ^^/kkjk 49 dh mi&/kkjk ¼6½ ds

izko/kkuksa ds vuqlkj bysDVªkWfud udn [kkrk cgh esa fdlh Hkh 'ks"k jkf'k dk] ;k^^ dks

var%LFkkkfir fd;k tk,xk(

¼[k½ igys ijarqd dk yksi fd;k tk,xk(

¼x½ nwljs ijarqd esa] ^^ijarq ;g vkSj Hkh^^ 'kCnksa ds LFkku ij] 'kCnksa ^^ijarq^^ dks izfrLFkkfir

fd;k tk,xk(

¼?k½ rhljs ijarqd esa] ^^ijUrq ;g Hkh^^ 'kCnksa ds LFkku ij] 'kCnksa ^^ijUrq ;g vkSj Hkh^^ dks

izfrLFkkfir fd;k tk,xk(

13- mDRk fu;eksa ds fu;e 96 esa] mifu;e ¼3½ esa 'kCnksa] v{kjksa vkSj vadks ^^iz:Ik th,lVhvkj&3 ;k iz:Ik

th,lVhvkj&3[k] tSlk Hkh ekeyk gksa^^ ds LFkku ij] v{kjksa vkSj vad] ^^iz:Ik th,lVhvkj&3[k^^ dks izfrLFkkfir fd;k

tk,xk(

14- mDRk fu;eksa ds iz:Ik th,lVhvkj&1d] iz:Ik th,lVhvkj&2 vkSj iz:Ik th,lVhvkj&3 dk yksi fd;k tk,xk(

15- mDRk fu;eksa ds iz:Ik th,lVh ihlhVh&05 esa] Hkkx&d esa] rkfydk esa] dzekad 1 ds lkeus] ^^xfrfof/k;ksa dh lwph^^

'kh"kZd ds rgr] 'kCnkas ^^vkSj vkod^^ dk yksi fd;k tk,xkA

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&35@2023@okd@ikap ¼49½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&35@2023@okd@ikap¼49½] 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. 19/2022 – State Tax

No. F 10-35/2023/CT/V (49).⸺ 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

(Second Amendment) Rules, 2022.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the

1st day of October, 2022.

2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 21,

after clause (g), the following clauses shall be inserted, namely:-

―(h) being a registered person required to file return under sub section (1) of section 39 for each month

or part thereof, has not furnished returns for a continuous period of six months;

(i) being a registered person required to file return under proviso to sub section (1) of section 39 for

each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.‖;

3. In rule 36 of the said rules,–

(a) in sub-rule (2), the words, letters and figure, ―, and the relevant information, as contained in the

said document, is furnished in FORM GSTR-2 by such person‖ shall be omitted;

(b) in sub-rule (4), in clause (b), after the words, ―the details of‖, the words, ―input tax credit in respect

of‖ shall be inserted;

4. In rule 37 of the said rules,–

(a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:-

―(1) A registered person, who has availed of input tax credit on any inward supply of goods or

services or both, other than the supplies on which tax is payable on reverse charge basis, but fails

to pay to the supplier thereof, the amount towards the value of such supply along with the tax

payable thereon, within the time limit specified in the second proviso to sub-section (2) of section

16, shall pay an amount equal to the input tax credit availed in respect of such supply along with

interest payable thereon under section 50, while furnishing the return in FORM GSTR-3B for the

tax period immediately following the period of one hundred and eighty days from the date of the

issue of the invoice:

Provided that the value of supplies made without consideration as specified in Schedule I of the

said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section

(2) of section 16:

Provided further that the value of supplies on account of any amount added in accordance with the

provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the

purposes of the second proviso to sub-section (2) of section 16.;

(2) Where the said registered person subsequently makes the payment of the amount towards the

value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to

re-avail the input tax credit referred to in sub-rule (1).‖;

(b) sub-rule (3) shall be omitted;

5. In rule 38 of the said rules,–

(a) in clause (a), in sub-clause (ii), the word, letters and figure, ―in FORM GSTR-2‖ shall be omitted;

(b) in clause (c), for the words, letters and figure, ―and shall be furnished in FORM GSTR-2‖, the

words, letters and figure, ― and the balance amount of input tax credit shall be reversed in FORM

GSTR-3B‖ shall be substituted;

(c) clause (d) shall be omitted;

6. In rule 42 of the said rules, in sub-rule (1), in clause (g), the words, letters and figure, ―at the invoice level in

FORM GSTR-2 and‖ shall be omitted;

7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, ―FORM GSTR-2 and‖ at both the

places where they occur, shall be omitted;

8. In rule 60 of the said rules, in sub-rule (7), for the words ―auto-drafted‖, the words ―auto-generated‖ shall be

substituted;

9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be omitted;

10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words ―and inward‖ shall be omitted;

11. In rule 85 of the said rules, in sub-rule (2), –

(a) in clause (b), for the words ―said person;‖, the words ―said person; or‖ shall be substituted;

(b) clause (c) shall be omitted;

12. In rule 89, of the said rules, in sub-rule (1), –

(a) after the words ― claiming refund of‖, the words, brackets and figures ―any balance in the

electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 or‖ shall

be inserted;

(b) the first proviso shall be omitted;

(c) in the second proviso, for the words ―Provided further that‖, the words ―Provided that‖ shall be

substituted;

(d) in the third proviso, for the words ―Provided also that‖, the words ―Provided further that‖ shall be

substituted;

13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, ―FORM GSTR-3 or FORM

GSTR-3B, as the case may be‖, the letters and figure, ―FORM GSTR-3B‖ shall be substituted;

14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted;

15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against Sr. No.1, under the heading ―List of

Activities‖, the words, ―and inward‖, shall be omitted.

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

HIM SHIKHAR GUPTA, Secretary.

vVy uxj] fnukad 30 vDVwcj 2023

vf/klwpuk

la- 22@2022&jkT; dj

dzekad ,Q 10&35@2023@okd@ikap ¼50½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]

2017 ¼2017 dk 7½ dh /kkjk 164 }kjk iznRr 'kfDRk;ksa dk iz;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij] NRrhlx<+ eky

vkSj lsok dj fu;e] 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrh gS] vFkkZr~ %&

1- laf{kIr uke vkSj izkjaHk- & ¼1½ bu fu;eksa dk laf{kIr uke NRrhlx<+ eky vkSj lsok dj ¼rhljk la'kks/ku½

fu;e] 2022 gSA

¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok;] ;s fu;e fnukad 15 uoacj 2022 ls izo`Rr ekus tk,axsA

2- NRrhlx<+ eky vkSj lsok dj fu;e] 2017] ¼ftls blesa blds ckn mDRk fu;e dgk x;k gS½ esa] iz:Ik

th,lVhvkj&9 esa] 'kh"kZd vuqns'k ds v/khu] iSjk 7 esa] &

¼d½ 'kCnksa] v{kjksa vkSj vadks ^^vizSy] 2022 ls flracj] 2022 ds chp iz:Ik th,lVhvkj&3[k esa^^ ds LFkku ij

'kCnksa] v{kjksa vkSj vadks ^^vizSy] 2022 ls vDVwcj] 2022 ds iz:Ik th,lVhvkj&3[k esa 30 uoacj 2022 rd^^ dks

izfrLFkkfir fd;k tk,xk(

¼[k½ lkj.kh esa] nwljs LraHk esa] &

¼I½

dze la[;k 10 vkSj 11 ds lkeus] 'kCnksa v{kjksa vkSj vadksa ^^vizSy] 2022 flracj] 2022 ds iz:Ik

th,lVhvkj&1^^ ds LFkku ij 'kCnksa] v{kjksa vkSj vadks ^^vizSy] 2022 ls vDVwcj] 2022 ds] 30 uoacj]

2022 rd Qkby fd, x, iz:Ik th,lVhvkj&1^^ dks izfrLFkkfir fd;k tk,xk(

¼II½

dze la[;k 12 ds lkeus] 'kCnksa] v{kjksa vkSj vadks ^^vizSy] 2022 ls flracj] 2022 ds eghuksa ds fy,^^ ds

LFkku ij 'kCnksa] v{kjksa vkSj vadks ^^vizSy] 2022 ls vDVwcj] 2022 ds eghuksa ds fy,] 30 uoacj] 2022

rd^^ dks izfrLFkkfir fd;k tk,xk(

¼III½

dze la[;k 13 ds lkeus] 'kCnksa] v{kjksa vkSj vadks ^^vizSy] 2022 ls flracj] 2022 ds eghuksa ds fy,^^ ds

LFkku ij 'kCnksa] v{kjksa vkSj vadks ^^vizSy] 2022 ls vDVwcj] 2022 ds eghuksa ds fy,] 30 uoacj] 2022

rd^^ dks izfrLFkkfir fd;k tk,xk(

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&35@2023@okd@ikap ¼50½-⸺Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&35@2023@okd@ikap¼50½] 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. 22/2022 – State Tax

No. F 10-35 /2023/CT/V(50).⸺ 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

(Third Amendment) Rules, 2022.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 15 November,

2022.

2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM

GSTR-9, under the heading Instructions, in paragraph 7, -

(A) for the figures, letters and words ―between April, 2022 to September, 2022‖, the figures, letters and

words ―of April, 2022 to October, 2022 filed upto 30th November, 2022‖ shall be substituted;

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

(I)

against serial numbers 10 & 11, for the figures and words ―April, 2022 to September, 2022‖,

the figures, letters and words ―April, 2022 to October, 2022 filed upto 30th November, 2022‖

shall be substituted;

(II) against serial number 12, for the figures and words ―April 2022 to September 2022‖, the

figures, letters and words ―April, 2022 to October, 2022 upto 30th November, 2022‖ shall be

substituted;

(III) against serial number 13, for the figures and words ―April 2022 to September 2022‖, the

figures, letters and words ―April, 2022 to October, 2022 upto 30th November, 2022‖ shall be

substituted.

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

HIM SHIKHAR GUPTA, Secretary.