“ârkÂàçy qàçÐ¹þ §çý ¡Âmªàêm »þà§ý ÎàäÌ§ý §çý

qÞkãuÂà §íýtàÞ§ý

ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

²þ¾mãyªàð¼þ

ªàk¹þ

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàÊ½à)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

595

]

ÊàuqäÊ, tÞªàvwàÊ, âÀÂààÞ§ý 14

ÂàwÈrÊ

2023



§ýàâmê§ý 23

, Îà§ý 1945

okf.kfT;d dj foHkkx

ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj

vVy uxj] fnukad 03 uoEcj 2023

vf/klwpuk

la- 29@2023&jkT; dj

Øekad ,Q 10&39@2023@okd@ikap ¼57½-⸺ 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] mDRk vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼2½ esa fufnZ"V fdlh jftLVªhd`r

O;fDRk ;k vf/kdkjh }kjk vuqikyu dh tkus okyh fuEufyf[kr fo'ks"k izfØ;k vf/klwfpr djrh gS] tks ,l,yih ¼lh½

la[;kad 32709&32710@2018 Hkkjr la?k cuke fQYdksa VªsM lsaVj izkbosV fyfeVsM ds ekeysa esa ekuuh; mPPkre

U;k;ky; ds funs'kksa ds vuqlj.k esa ifji= la[;k 182@14@2022&th,lVh] 83@2023] rkjh[k 01 Qjojh] 2023 ds

vuqlkj mDRk vf/kfu;e dh /kkjk 73 ;k /kkjk 74 ds v/khu mfpr vf/kdkjh }kjk ikfjr vkns'k ds fo:) dksbZ vihy

Qkby djus dk vk'k; j[krk gSA

vkns'k ds fo:) vihy bl vf/klwpuk ds mikca/k A ij fn;s layXu iz:Ik esa nks izfr;ksa esa dh tk,xh vkSj

mDRk vf/kfu;e dh ;Fkk fLFkfr] /kkjk 107 dh mi/kkjk ¼1½ ;k /kkjk 107 dh mi/kkjk ¼2½ esa fufnZ"V le; ds Hkhrj

vihyh; izkf/kdkjh ds le{k eSU;qvy :Ik ls izLrqr dh tk,xh] vkSj ,sls le; dh x.kuk bl vf/klwpuk ds tkjh gksus

dh rkjh[k ;k mDr vkns'k dh rkjh[k] tks Hkh i'pkrorhZ gks] ls dh tk,xh %

ijarq fnukad 31-07-2023 ls igys vihyh; izkf/kdkjh ds ikl mDRk vf/kfu;e dh /kkjk 107 ds mica/kksa ds vuqlkj

vkns'k ds fo:) Qkby dksbZ Hkh vihy bl vf/klwpuk ds vuqlkj Qkby dh xbZ ekuh tk,xhA

vihykFkhZ dks mDr vkns'k ds fo:) vihy Qkby djus dh iwoZ 'krZ ds :Ik esa mDRk vf/kfu;e dh /kkjk

107 dh mi/kkjk ¼6½ esa fufnZ"V dksbZ Hkh jde tek djuk visf{kr ugha gksxkA

bl vf/klwpuk ds v/khu Qkby dh xbZ vihy ds lkFk vkns'k dh Lo&izekf.kr izfr lfgr lqlaxr nLrkost

layXu gksaxs vkSj ,slh vihy rFkk lqlaxr nLrkostksa ij NRrhlx<+ eky vkSj lsok dj fu;e] 2017 ds fu;e 26 ds

mifu; ¼2½ esa fufnZ"V O;fDr }kjk gLrk{kj fd, tk,axsA

vihy dh izkfIr ij tks bl vf/klwpuk esa micaf/kr lHkh vis{kkvksa dks iwjk djrh gS] vihy la[;kad dks

minf'kZr djrs gq, ,d ikorh] vihyh; izkf/kdkjh ;k mlds }kjk bl laca/k esa izkf/kd`r vf/kdkjh }kjk iz:Ik th,lVh

,ih,y&02 esa eSU;qvy :Ik ls tkjh dh tk,xh vkSj vihy dsoy rHkh Qkby dh tk,xh tc mijksDRk ikorh tkjh

dh gksA

vihyh; izkf/kdkjh] vius vkns'k ds lkFk] bl vf/klwpuk ds lkFk mikca/k&2 ds :Ik esa layXu iz:Ik esa

vkns'k dk lkjka'k tkjh djsxkA

7- bl vf/klwpuk dks 31 tqykbZ] 2023 ls ykxw ekuk tk,xkA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

fge f'k[kj xqIrk] lfpo-

mikca/k &1

vihyh; izkf/kdkjh dks vihy

¼,l,yih ¼lh½ la0 32709&32710@2018 Hkkjr la?k cuke fQYdks VªsM lsaVj izkbosV fyfeVsM ds ekeysa esa ekuuh;

mPpre U;k;ky; }kjk tkjh funs'kksa ds vuqlj.k esa ifji= la[;k 182@14@2022&th,lVh] 83@2023] rkjh[k 01

Qjojh] 2023 ds vuqlkj ikfjr vkns'k ds fo:) Qkby dh xbZ½

1. ^{th,lVhvkbZ,u &}

2. vihykFkhZ dk fof/kd uke &

3. O;kikj dk uke] ;fn dksbZ gks &

4. irk &

5. vkns'k la[;k &

6. ftl vkns'k ds fo:) vihy dh xbZ gS mls ikfjr djus okys vf/kdkjh dk inuke&

7. ftl vkns'k ds fo:) vihy dh xbZ gS mldh lalwpuk dh rkjh[k &

8. izkf/kd`r izfrfuf/k dk uke &

9. ^{fooknk/khu ekeys ds C;kSjs &}

(i)

fooknk/khu ekeys dk laf{kIr fooj.k &

(ii)

ifji= la[;kad 182@14@2022&th,lVh] 83@2023] rkjh[k 01 Qjojh] 2023

¼vf/kfu;e&okj½ tkjh gksus ls iwoZ nkok dh xbZ Vªkaft'kuy ØsfMV dh jdeA

(iii) mijksDRk mien (ii) esa fufnZ"V nkos ds laca/k esa /kkjk 73@74 ds v/khu ikfjr fdlh Hkh

vkns'k ds C;kSjs %

¼d½

vkns'k la[;k & vkns'k rkjh[k &

¼[k½

mDRk vkns'k ds vuqlkj vuqKkr jde ¼vf/kfu;e&okj½ & :-

¼x½

mDr vkns'k ds vuqlkj mn~xzfgr gqvk C;kt vkSj tqekZuk ¼vf/kfu;e&okj½ & :-

¼?k½

D;k mDRk vkns'k ds fo:) dksbZ vihy nk;j dh xbZ gS & gka@ugha

¼M-½

;fn vihy Qkby dh xbZ gS rks vihy la[;k vihy rkjh[k &

¼p½

mDr vihy dh izkfLFkfr & fuLrkfjr@yafcr

¼N½

;fn vihy dk fuiVkjk gks tkrk gS rks mDRk vihy ds vuqlkj Lohd`r ØsfMV

jde ¼vf/kfu;e&okj½ & :-

qÞkãuÂ à §íýtàÞ §ý

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015.” ^{Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2}

²þ¾mãyªàð¼þ

ªàk¹þ

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

200 1.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàÊ½à)

Zààâo§ýàÊ yç Zà§ýàâÎàm

ifji= la[;k 182@14@2022&th,lVh] 83@2023] rkjh[k 01 Qjojh] 2023 ds vuqlkj ikfjr fdlh vkns'k ds

lanHkZ esa vihyh; izkf/kdkjh }kjk vkns'k tkjh djus ds i'pkr~ miyC/k laØe.kdkyhu ØsfMV dk lkjka'k

§íýtàÞ§ý

595

]

ÊàuqäÊ, tÞªàvwàÊ, âÀÂààÞ§ý 14

ÂàwÈrÊ

2023

§ýàâmê§ý 23

, Îà§ý 1945

vihy la[;k rkjh[k&

M--

O;fDrxr lquokbZ&

la{ksi esa vkns'k&

N-

vkns'k dh izkfLFkfr& iqf"V@mikarfjr@fujLr

vihy ds i'pkr~ ØsfMV@ekax dh jkf'k&

fof'kf"V;ka

dsUnzh; dj

jkT;@la?k jkT;{ks= dj

¼d½ mfpr vf/kdkjh ds vkns'k ds vuqlj.k esa vuqKs;

ikbZ tkus okyh laØe.kdkyhu ØsfMV jde

¼[k½

vihyh; izkf/kdkjh }kjk vo/kkfjr jde

LFkku %

rkjh[k %

gLrk{kj %

vihyh; izkf/kdkjh dk uke %

inuke %

vf/kdkfjrk %

vVy uxj] fnukad 03 uoEcj 2023

Øekad ,Q 10&39@2023@okd@ikap ¼57½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&39@2023@okd@ikap¼57½] fnukad 03&11&23 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 3rd November 2023

NOTIFICATION

No. 29/2023 – State Tax

No. F 10-39/2023/CT/V(57).⸺ 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 the following special procedure to be followed by a

registered person or an officer referred to in sub-section (2) of Section 107 of the said Act who intends to file an

appeal against the order passed by the proper officer under section 73 or 74 of the said Act in accordance with

Circular No. 182/14/2022-GST, 83/2023, dated 01 February, 2023 pursuant to the directions of the Hon‘ble

Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

An appeal against the order shall be made in duplicate in the Form appended to this notification at

ANNEXURE-1 and shall be presented manually before the Appellate Authority within the time specified in sub-

section (1) of section 107 or sub-section (2) of section 107 of the said Act, as the case may be, and such time

shall be computed from the date of issuance of this notification or the date of the said order, whichever is later:

Provided that any appeal against the order filed in accordance with the provisions of section 107 of the said Act

with the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in

accordance with this notification.

The appellant shall not be required to deposit any amount as referred to in sub-section (6) of section

107 of the said Act as a pre-condition for filing an appeal against the said order.

An appeal filed under this notification shall be accompanied by relevant documents including a self-

certified copy of the order and such appeal and relevant documents shall be signed by the person specified in

sub-rule (2) of rule 26 of Chhattisgarh Goods and Services Tax Rules, 2017.

Upon receipt of the appeal which fulfills all the requirements as provided in this notification, an

acknowledgement, indicating the appeal number, shall be issued manually in FORM GST APL-02 by the

Appellate Authority or an officer authorised by him in this behalf and the appeal shall be treated as filed only

when the aforesaid acknowledgement is issued.

The Appellate Authority shall, along with its order, issue a summary of the order in the Form appended

to this notification as ANNEXURE-2.

This notification shall be deemed to have come into force with effect from the 31st day of July, 2023.

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

HIM SHIKHAR GUPTA, Secretary.

ANNEXURE-1

APPEAL TO APPELLATE AUTHORITY

(Filed against an order passed in accordance with Circular No. 182/14/2022-GST, 83/2023, dated 01

February, 2023 pursuant to the directions issued by the Hon‘ble Supreme Court in the Union of India v/s Filco

Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018)

1. GSTIN–

2. Legal name of the appellant –

3. Trade name, if any –

4. Address –

5. Order No. -

Order dated –

6. Designation of the officer passing the order appealed against –

7. Date of communication of the order appealed against –

8. Name of the authorized representative –

9. Details of the case under dispute –

(i) Brief issue of the case under dispute –

(ii) Amount of transitional credit claimed before the issuance of Circular No. 182/14/2022-GST,

83/2023, dated 01 February, 2023 (Act-wise)–

(iii) Details of any order u/s 73/74 passed in respect of the claim referred to in sub-item (ii) above:

(a)

Order No. -

Order dated-

(b)

Amount allowed as per said order (Act-wise)-Rs.

(c)

Interest and penalty levied as per said order (Act-wise)-Rs.

(d)

Whether any appeal preferred against said order- Yes/No

(e)

If appeal filed then Appeal No.-

Appeal Date-

(f)

Status of said Appeal- Disposed/Pending

(g)

If appeal disposed off then amount of credit allowed as per said Appeal (Act-wise)-

Rs.

(iv) Amount of transitional credit claimed after the issuance of Circular No. 182/14/2022-GST,

83/2023, dated 01 February, 2023 (Act-wise)–

(v) Amount of credit allowed in pursuance of claim referred to in sub-item (iii) above (Act-wise)-Rs.

(vi) Amount under dispute (Act-wise)-Rs.

10. Whether the appellant wishes to be heard in person – Yes / No

11. Statement of facts:

12. Grounds of appeal:

13. Prayer:

VERIFICATION

I, < _________________________ >, hereby solemnly affirm and declare that the information given

hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed

therefrom.

Place:

Date:

Signature

Name of the Applicant

Note:

1. If the space provided for answering any item is found to be insufficient, separate sheets may be used.

2. The letters ―N.A.‖ may be recorded against any item that is not required for this Appeal.

ANNEXURE-2

SUMMARY OF TRANSITIONAL CREDIT AVAILABLE AFTER ISSUE OF ORDER BY THE

APPELLATE AUTHORITY WITH REFERENCE TO AN ORDER PASSED IN ACCORDANCE

WITH CIRCULAR NO. 182/14/2022-GST, 83/2023, DATED 01 FEBRUARY, 2023

A. GSTIN -

B. Name of the Appellant/ person-

Address of the Appellant/person -

C. Order appealed against- Ref. (if any)

Dated-

D. Appeal No.

Dated-

E. Personal Hearing-

F. Order in Brief-

G. Status of Order- Confirmed/Modified/Rejected

H. Amount of Credit/ Demand after Appeal-

Particulars

Central Tax

State/UT Tax

a) Amount of transitional credit found to be admissible

pursuant to order of the Proper Officer

b) Amount determined by Appellate Authority

Place:

Date:

Signature:

Name of the Appellate Authority:

Designation:

Jurisdiction:

vVy uxj] fnukad 3 uoEcj 2023

vf/klwpuk

la- 30@2023&jkT; dj

Øekad ,Q 10&39@2023@okd@ikap ¼58½-⸺ 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] og o.kZu ftls bl vf/klwpuk ls mikc) vuqlwph ds LraHk ¼3½ esa rRLFkkuh

izfof"V esa fufnZ"V fd;k x;k gS vkSj ;FkkfLFkfr] mDRk vuqlwph ds LraHk ¼2½ esa rRLFkkuh izfof"V esa ;FkkfofufnZ"V VSfjQ

en] mi&'kh"kZ] 'kh"kZ ;k v/;k; ds v/khu vkrh gks] eky ds fofuekZ.k esa yxs fdlh jftLVªhd`r O;fDr }kjk viukbZ

tkus okyh fuEufyf[kr fo'ks"k izfØ;k dks vf/klwfpr djrh gS] vFkkZr~ %&

1. iSfdax e'khuksa dk fooj.k

¼1½ bl vf/klwpuk dh vuqlwph esa mfYyf[kr ekyksa ds fofuekZ.k esa yxs lHkh fo|eku jftLVªhd`r O;fDr lkekU;

iksVZy ij bysDVªkfud :Ik ls bl vf/klwpuk ds tkjh fd, tkus ds 20 fnu ds Hkhrj iz:Ik ,l-vkj-,e-&l esa ikmp

;k daVsuj dks Hkjus vkSj iSd djus ds fy, mi;ksx dh tk jgh iSd djus okyh e'khuksa ds C;kSjs dks rS;kj djsxk]&

iz:Ik ,l-vkj-,e-&l

Ø-la-

e'khu dk

fuekZ.k vkSj

ekWMy uacj

¼fuekZrk ds

e'khu

[kjhn

dkjckj

ds LFkku

dk irk

tgka

iVfj;ksa

dh la[;k

izR;sd

VSªd dh

iSfdax

{kerk

e'khu

dh dqy

iSfdax

{kerk

e'khu

}kjk izfr

?kaVs

fctyh

lgk;d

nLrkost

<< pkVsZM

batfu;j ls

Ek'khu dh

;wfud

vkbZMh

¼vkWVks

uke lfgr½

rkjh[k

LFkkfir

fd;k x;k

dh [kir

{kerk

izek.k

i=>>

ikWI;qysV

gksus ds

fy,½

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

¼2½ dksbZ Hkh O;fDRk tks bl vf/klwpuk dh vuqlwph esa mfYyf[kr eky dk fuekZ.k djus dk vk'k; j[krk gS vkSj ftls

bl vf/klwpuk ds tkjh gksus ds i'pkr~ jftLVªhdj.k iznku fd;k x;k gS] ,slh jftLVªs'ku ds eatwjh ds ianzg fnuksa ds

Hkhrj lkekU; iksVZy ij iz:Ik ,l-vkj-,e-&l esa ikmp vkSj daVsuj dks Hkjus vkSj iSfdax ds fy, mi;ksx dh tk jgh

iSfdax e'khuksa ds C;kSjs dks iwjk djsxkA

¼3½ dkjckj ds jftLVªhd`r LFkku esa LFkkfir dh tk jgh fdlh Hkh vfrfjDRk Hkjus vkSj iSfdax e'khu ds C;kSjs

iz:Ik&vkbZvkbZ,&l esa ,sls voLFkkiu ds 24 ?kaVs ds Hkhrj mDRk jftLVªhd`r O;fDRk }kjk lkekU; iksVZy ij

bysDVªkWfud :Ik ls izLrqr fd;k tk,xkA

¼4½ iz:Ik ,lvkj,e&l ;k iz:Ik ,lvkj,e&lld esa ,sls C;kSjs izLrqr djus ij] izR;sd e'khu ds fy, ,d fof'k"V

vkbZMh RkS;kj dh tk,xh] ftlds C;kSjs lkekU; iksVZy ij jftLVªhd`r O;fDRk;ksa }kjk izLrqr fd;k x;k gSA

¼5½ ;fn mDRk jftLVªhd`r O;fDRk us fdlh vU; ljdkjh foHkkx ;k fdlh vU; vfHkdj.k ;k laxBu dks fofuekZ.k

bdkbZ ;k mldh e'khuksa dks mRiknu {kerk izLrqr ;k ?kksf"kr fd;k gS] mDRk ?kks"k.kk ;k izLrqr djus ds ianzg fnuksa ds

Hkhrj lkekU; iksVZy ij iz:Ik ,lvkj,e&ld esa mDRk jftLVªhd`r O;fDRk }kjk izLrqr fd;k tk,xk %

Ikjarq tgka mDRk jftLVªhd`r O;fDRk us viuh fofuekZ.k bdkbZ ;k mldh e'khuksa dh mRikn {kerk dks fdlh

vU; ljdkjh foHkkx ;k fdlh vU; vfHkdj.k ;k laxBu dks bl vf/klwpuk dks tkjh djus ls iwoZ izLrqr ;k ?kksf"kr

fd;k gS] bl vf/klwpuk ds tkjh fd, tkus ds rhl fnu ds Hkhrj lkekU; iksVZy ij iz:Ik ,lvkj,e& ld esa mDRk

jftLVªhd`r O;fDRk }kjk izLrqr fd;k tk,xkA

iz:Ik ,lvkj,e& ld

Øa- la-

Lkjdkjh foHkkx@fdlh vU; ,tsalh ;k

laxBu dk uke

?kks"k.kk@izLrqfr dk izdkj

¼1½

¼2½

¼3½

¼4½

<<?kks"k.kk dh izfr dks

iksVZy ij viyksM fd;k

tkuk>>

iz:Ik ,lvkj,e& lld

[vfrfjDr e'khu ¼uksa½ ds voLFkkiu ds C;kSjs]

Øa-la-

e'khu dk esd

vkSj ekWMy uacj

¼fuekZrk ds uke

lfgr½

e'khu

[kjhn

rkjh[k

Ek'khu

LFkkiuk

rkjh[k

dkjckj

LFkku

irk

tgka

LFkkfir

fd;k

x;k gS

iVfj;ksa

la[;k

izR;sd

VªSd

iSfdax

{kerk

Ek'khu

dqy

iSfdax

{kerk

Ek'khu

}kjk

izfr

?kaVs

fctyh

[kir

Lkgk;d

nLrkost

Ek'khu

;wfud

vkbZMh

¼vkWVks

ikWI;qysV

gksus ds

fy,½

¼1½

¼2½

¼3½

¼4½

¼5½

¼6½

¼7½

¼8½

¼9½

¼10½

¼11½

<<pkVsZM

bathfu;j

ls {kerk

izek.k

i=>>

¼6½ dkjckj ds jftLVªhd`r LFkku ls gVk, x, fdlh fo|eku Hkjus vkSj iSd djus okyh e'khu ds C;kSjs dks iz:Ik ,l-

vkj-,e- &ll[k esa ,sls gVk, tkus ds 24 ?kaVs ds Hkhrj jftLVªhd`r O;fDRk }kjk lkekU; iksVZy ij bysDVªkfud :Ik ls

izLrqr fd;k tk,xkA

iz:Ik ,l-vkj-,e- & ll[k

[fo|eku e'khu ¼uksa½ ds gVk, tkus ds C;kSjs]

Øa-

la-

e'khu

;wfud

vkbZMh

e'khu dk

fuekZ.k

vkSj

ekWMy

uacj <<

vkWVks

ikWI;wysV>

e'khu

[kjhn

rkjh[k

<<vkWVks

ikWI;wysV>>

dkjckj

LFkku dk irk

tgka

e'khu

dks

gVk;k tkrk

gS- <<vkWVks

ikWI;wysV>>

iVfj;ksa

la[;k

vkWVks

ikWI;wysV

izR;sd

VªSd

iSfdax

{kerk

<< vkWVks

ikWI;wysV>

Ek'khu dh

dqy iSfdax

{kerk <<

vkWVks

ikWI;wysV>>

gVkus

rkjh[k

e'khu

dks

gVkus@

fuiVku djus

ds dkj.kA

¼1½

¼2½

¼3½

¼4½

¼5½

¼6½

¼7½

¼8½

¼9½

¼10½

<<rhljs i{k

dks cspk x;k

<<dckM+

2- vuwlwph esa mfYyf[kr eky ds fofuekZ.k djus okys jftLVªhd`r O;fDRk;ksa }kjk j[kj[kko fd, tkus ds fy,

vfrfjDRk vfHkys[k

¼1½ vuqlwph esa mfYyf[kr eky ds fofuekZ.k esa yxk izR;sd jftLVªhd`r O;fDRk dkjckj ds izR;sd LFkku esa iz:Ik ,l-

vkj-,e- &llld esa ;FkkfufnZ"V iz:Ik esa bysDVªkfud ehVj vkSj tujsVj lsV ehVj dh nSfud jhfMax ds fjdkMZ ds

lkFk&lkFk tfur fd, x, vif'k"V ds C;kSjs ds lkFk&lkFk ek=k vkSj ewY; ds fuca/ku esa izks|Hkwr vkSj mi;ksx fd,

tk jgs buiqV ds nSfud vfHkys[k dks j[ksxkA

¼2½ rFkkfi] mDRk jftLVªhd`r O;fDRk dkjckj ds izR;sd LFkku esa iz:Ik ,l-vkj-,e- &lll[k esa ;FkkfofufnZ"V ,d iz:i

esa ek=k vkSj ewY; ds fuca/ku esa e'khu&okj mRiknu] mRikn&okj vkSj czkaM&okj vukifRr ds C;kSjs ds nSfud

f'k¶V&okj vfHkys[k Hkh j[ksxkA

iz:Ik ,l-vkj-,e- &llld

buiqV jftLVj

fnu 1 buiqV

,p,l,u

buiqV

fooj.k

bdkbZ

ek=k

izkjafHkd

jksdM+

¼bdkbZ;ksa

esa½

[kjhnh

xbZ ek=k

¼bdkbZ;ksa

esa½

[kjhnh

xbZ ek=k

¼:Ik;s esa

ewY;½

[kir

¼bdkbZ

;ksa esa½

[kir

¼bdkbZ;ksa

esa½

mDRk buiqV

¼bdkbZ;ksa esa½

ds laca/k esa

mRiUu

vif'k"V

¼1½

¼2½

¼3½

¼4½

¼5½

¼6½

¼7½

¼8½

¼9½

,p,l,u 1

,p,l,u 2

,p,l,u 3

----------------

,p,l,u

fnu 2

fnu 3

-------

eghus

vafre

fnu

fnu 1

fctyh jhfMax

tujsVj lsV ehVj jhfMax

izkjafHkd

ehVj

jhfMax

vafre

ehVj

jhfMax

[kir

¼fdok-½

izkjafHkd ehVj

jhfMax

vafre

ehVj

jhfMax

[kir ¼fdok-½

¼1½

¼2½

¼3½

¼4½

¼5½

¼6½

fnu 2

--------------

ekl dk vafre fnu

iz:Ik ,l-vkj-,e- &lll[k

mRiknu jftLVªj

fnu 1

czkaM ch- 1

czkaM 2 czkaM

ch,u

e'khu ,e 1 ¼e'khu dh fof'k"V vkbZMh dk mYys[k djsa½

,e-2 ,e

lHkh

e'khuksa

dh dqy

la[;k

-------------------------------------

iSd

fd, x,

ikmp

ih1 dh

dqy

la[;k

ikmp

ih- 1

bdkbZ

eku

iSd

fd,

ikmp

ih 1

dqy

ewY;

¼oh 1½

¼:Ik;s

esa½

ikmp

dqy

la[;k

--- ih-

,u-ih-

iSDM

Ikmp

ewY;

----- ih-

,u-

Ikmp

ih,u

iSd

¼oh,u½

dqy

ewY;

¼:Ik;s

esa½

e'khu

}kjk

iSd

fd,

ikmp

dh dqy

la[;k

,e- 1

¼ih-

1$ih-

2$--ih-

,u-½

e'khu

}kjk

iSd

fd,

ikmp

dqy

ewY;

,e-1

¼:-

esa½

¼oh-

1$oh-

2$--

oh-,u½

---

lHkh

e'khuksa

}kjk czkaM

ch- 1 dk

dqy

mRiknu

ewY;

¼:Ik;s½

f'k¶V1

00%00

ls 00-

00 ?kaVs

f'k¶V2

00%00

ls 00-

00 ?kaVs

f'k¶V3

00%00

ls 00-

00 ?kaVs

fnu ds

fy,

dqy 1

fnu 2

ekg dk fnu

ekg ds

fy,

dqy

3- fo'ks"k ekfld dFku

¼1½ mDRk jftLVªhd`r O;fDr ,sls ekl ds mRrjorhZ ekl ds nlosa fnu ;k mlls iwoZ lkekU; iksVZy ij iz:Ik ,l-vkj-

,e-&IV esa izR;sd ekg ds fy, fo'ks"k dFku izLqrr djsxkA

iz:Ik ,l- vkj- ,e&IV

vuqlwph esa fofufnZ"V oLrqvksa ds fuekZrk }kjk mi;ksx fd, x, vknkuksa vkSj vafre eky dk ekfld fooj.k

Hkkx&d

eghus

fy,

dqy

buiqV dk

,p,l,u

buiqV

fooj.k

bdkbZ

ek=k

izkjafHkd

jksdM+

¼bdkbZ;ksa

esa½

[kjhnh

xbZ ek=k

¼bdkb;ksa

esa½

[kjhnh

xbZ

ek=k

¼:Ik;s

esa ewY;½

Ekk=k

[kir

¼bdkbZ;ksa

esa½

vafre 'ks"k

jkf'k

¼bdkbZ;ksa

esa½

mRiUu

vif'k"V

¼bdkbZ;ksa

esa½

¼1½

¼2½

¼3½

¼4½

¼5½

¼6½

¼7½

¼8½

¼9½

,l,l,u

----------

,p,l,u

ekl ds fy,

dqy 1

fctyh jhfMax

tujsVj lsV ehVj jhfMax

izkajfHkd ehVj

jhfMax

vafre ehVj

jhfMax

[kir

¼fdok-½

izkajfHkd ehVj

jhfMax

vafre ehVj

jhfMax

[kir

¼fdok-½

¼1½

¼2½

¼3½

¼4½

¼5½

¼6½

eky ds mRiknu dk fooj.k

Hkkx&[k

czkaM ch- 1

czkaM 2 czkaM

ch,u

e'khu ,e 1 ¼e'khu dh fof'k"V vkbZMh dk mYys[k djsa½

,e- 2 ,e,y lHkh

e'khuksa

dh dqy

la[;k

-------------------------------------

iSd

fd,

ikmp

ih1

dqy

la[;k

ikmp

ih- 1 dk

bdkbZeku

iSd

fd, x,

ikmp

ih 1 dk

dqy

ewY; ¼oh

1½

¼:Ik;s

esa½

ikmp

dqy

la[;k

--- ih-

,u-

ih-

iSDM

Ikmp

ewY;

---

ih-

,u-

ikmp

ih,u

iSd

¼oh,u½

dqy

ewY;

¼:Ik;s

esa½

e'khu

}kjk

iSd

fd,

ikmp

dqy

la[;k

,e- 1

¼ih-

1$ih-

2$--ih-

,u-½

e'khu

}kjk

iSd

fd,

ikmp

dqy

ewY;

,e-1

¼:-

esa½

¼oh-

oh-

2$--

oh-

,u-½

---

lHkh

e'khuksa

}kjk

czkaM ch-

dqy

mRiknu

ewY;

¼:Ik;s½

Ekkg

fy,

dqy

vuqlwph

Ø- la-

v/;k;@'kh"kZ@mi'kh"kZ@VSfjQ en

eky dk fooj.k

¼1½

¼2½

¼3½

2106 90 20

iku&elkyk

2401

vfufeZr rackdw ¼ykbe V~;wc ds fcuk½ & ,d czkaM uke

ds lkFkA

2401

vfufeZr rackdw ¼pwus dh V;wc ds lkFk½ & ,d czkaM

uke ds lkFk

2401 30 00

rackdw ls badkj] ,d czkaM uke rackdw ls badkj] ,d

czkaM uke

2403 11 10

^gqDdk^ ;k ^xqMkdw^ rackdw ftldk czkaM uke gS

2403 11 10

^gqDdk^ ;k ^fpye^ /kweziku ds fy, bLrseky fd;k

tkus okyk rackdw ftls vkerkSj ij ^gqDdk^ rackdw ;k

^xqMkdw^ ds :Ik esa tkuk tkrk gS] ftldk czkaM uke

ugha gS

2403 11 90

vU; ikuh ikbi /kweziku rackdw ,d czkaM uke ugha

j[krs gSaA

2403 19 10

ikbi vkSj flxjsV ds fy, /kweziku feJ.k

2403 19 90

czkaM uke okys vU; /kweziku rackdw

10-

2403 19 90

vU; /kweziku djus okys rackdw dk czkaM uke ugha gS

11-

2403 91 00

^^gksekstsukbTM^^ ;k ^^iquxZfBr^^ rackdw] ftldk czkaM

uke gS

2403 99 10

Pkckus okyk rackdw ¼pwus dh V;wc ds fcuk½

13-

2403 99 10

Pkckus okyk rackdw ¼pwuk V;wc ds lkFk½

14-

2403 99 10

fQYVj [kSuh

15-

2403 99 20

pckus okys rackdw ;qDr rS;kjh

16-

2403 99 30

tnkZ lqxaf/kr rackdw

17-

2403 99 40

lqa?kuh

18-

2403 99 50

lqa?kuh ;qDr rS;kjh

19-

2403 99 60

rackdw ds vdZ vkSj ,d czkaM uke okys lkj

20-

2403 99 60

rackdw ds vdZ vkSj lkj ij czkaM uke ugha gS

21-

2403 99 70

rackdw esa dVkSrh

22-

2403 99 90

iku elkyk ftlesa rackdw ^xqV[kk^ gksrk gS

23-

2403 99 90

iku elkyk ds vykok rackdw ^xqV[kk^ ;qDr lHkh

lkeku] ,d czkaM uke ds lkFk

24-

2403 99 90

iku elkyk ds vykok rackdw ^xqV[kk^ ;qDr lHkh

lkeku] ftudk czkaM uke ugha gS

Li"Vhdj.k

¼1½ vuwlwph esa] ^^VSfjQ en^^] ^^'kh"kZ^^] ^^mi'kh"kZ^^ rFkk ^^v/;k;^^ ls lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼1975 dk 51½

dh igyh vuqlwph esa ;FkkfofufnZ"V Øe'k% VSfjQ en 'kh"kZ] mi'kh"kZ vkSj v/;k; vfHkizsr gSa

¼2½ mDRk lhek 'kqYd VSfjQ vf/kfu;e] 1975 dh igyh vuqlwph ds fuoZpu ds fy, fu;e ftlds varxZr igyh

vuqlwph dh /kkjk rFkk v/;k; fVIi.k vkSj lk/kkj.k Li"Vhdkjd fVIi.k Hkh gSa] bl vf/klwpuk ds fuoZpu esa tgka rd

os ykxw gSaA

¼3½ bl vf/klwpuk ds iz;kstuksa ds fy, ^^czkaM uke^^ okD;ka'k ls czkaM uke ;k O;kikj uke pkgs og jftLVªhd`r gks

vFkok ugha] tSlk fd dgk tkrk gS ,d uke ;k ekdZ vfHkizsr gS] tSls izrhd] eksuksxzke] yscy] gLrk{kj ;k vkfo"d`r

'kCn ;k fy[kk tkuk] tks fpafgr djus ds iz;kstu ds fy, ,sls fof'k"V eky ds laca/k esa iz;ksx fd;k tkrk gS ;k ,sls

fof'k"V eky ds e/; O;kikj ds vuqØe esa laca/k dks nf'kZr djrk gks rFkk dqN O;fDRk ,sls uke ;k fpag ds lkFk ;k

ml O;fDr dh igpku ds fdlh fpagkdu ds fcuk iz;ksx fd;k tkrk gksA

4- bl vf/klwpuk dks 31 tqykbZ] 2023 ls ykxw ekuk tk,xkA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

fge f'k[kj xqIrk] lfpo-

vVy uxj] fnukad 03 uoEcj 2023

Øekad ,Q 10&39@2023@okd@ikap ¼58½ & Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&39@2023@okd@ikap¼58½] fnukad 03&11&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 3rd November 2023

NOTIFICATION

No. 30/2023 – State Tax

No. F 10-39/2023/CT/V(58).⸺ 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 the following special procedure to be followed by a

registered person engaged in manufacturing of the goods, the description of which is specified in the

corresponding entry in column (3) of the Schedule appended to this notification, and falling under the tariff

item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2)

of the said Schedule, namely:—

1. Details of Packing Machines

(1) All the existing registered persons engaged in manufacturing of the goods mentioned in Schedule to this

notification shall furnish the details of packing machines being used for filling and packing of pouches or

containers in FORM SRM-I, within 30 days of issuance of this notification, electronically on the common

portal,—

FORM SRM-I

Serial

No.

Make

and

Model No. of

the Machine

(including the

name

manufacturer)

Date of

Purchase

the

Machine

Address

place

business

where

installed

No. of

Tracks

Packing

Capacity

each

track

Total

packing

capacity

machine

Electricity

consumption

the

machine per

hour

Supporting

Documents

Unique ID

the

machine

(to be auto

populated)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

<<Capacity

certificate

from

Chartered

Engineer>>

(2) Any person intending to manufacture goods as mentioned in Schedule to this notification, and who has

been granted registration after the issuance of this notification, shall furnish the details of packing

machines being used for filling and packing of pouches or containers in FORM SRM-I on the common

portal, within fifteen days of grant of such registration.

(3) The details of any additional filling and packing machine being installed in the registered place of

business shall be furnished, electronically on the common portal, by the said registered person within 24

hours of such installation in FORM SRM-IIA.

(4) Upon furnishing of such details in FORM SRM-I or FORM SRM-IIA, a unique ID shall be generated for

each machine, whose details have been furnished by the registered person, on the common portal.

(5) In case, the said registered person has submitted or declared the production capacity of his manufacturing

unit or his machines, to any other government department or any other agency or organization, the same

shall be furnished by the said registered person in FORM SRM-IA on the common portal, within fifteen

days of filing said declaration or submission:

Provided that where the said registered person has submitted or declared the production capacity of his

manufacturing unit or his machines, to any other government department or any other agency or

organization, before the issuance of this notification, the same shall be furnished by the said registered

person in FORM SRM-IA on the common portal, within thirty days of issuance of this notification.

FORM SRM-IA

Serial

No.

Name of Govt. Department/ any

other agency or organization

Type of Declaration/ Submission

Details

Declaration/Submission

(1)

(2)

(3)

(4)

<<copy of declaration to be

uploaded on the portal>>

FORM SRM-IIA

[Details of installation of additional machine(s)]

Serial

No.

Make and

Model No. of

the Machine

(including the

name of

manufacturer)

Date of

Purchase

of the

Machine

Date of

installation

of the

Machine

Address

of place of

business

where

installed

No. of

Tracks

Packing

Capacity

of each

track

Total

packing

capacity

machine

Electricity

consumptio

n by the

machine

per hour

Supporting

Documents

Unique ID

of the

machine

(to be auto

populated)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

<<Capacity

certificate

from

Chartered

Engineer>>

(6) The details of any existing filling and packing machine removed from the registered place of business

shall be furnished, electronically on the common portal, by the said registered person within 24 hours of

such removal in FORM SRM-IIB.

FORM SRM-IIB

[Details of removal of the existing machine(s)]

Serial

No.

Unique

ID of the

machine

Make and

Model No.

of the

Machine

<<auto-

populated

Date

Purchase

the

Machine

<<auto-

populated

Address of

place

business

from where

the machine

is removed.

<<auto-

populated>>

No. of

Tracks

<<aut

popula

ted>>

Packing

Capacity

each

track

<<auto-

populated

Total

packing

capacity

machine

<<auto-

populated

Date

Rem

oval

Reasons for

removal/dis

posal of the

machine.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

<<Sold

third

party>>

<<Scrap>>

2. Additional records to be maintained by the registered persons manufacturing the goods mentioned in the

Schedule

(1) Every registered person engaged in manufacturing of goods mentioned in Schedule shall keep a daily

record of inputs being procured and utilized in quantity and value terms along with the details of waste

generated as well as the daily record of reading of electricity meters and generator set meters in a format

as specified in FORM SRM-IIIA in each place of business.

(2) Further, the said registered person shall also keep a daily shift-wise record of machine-wise production,

product-wise and brand-wise details of clearance in quantity and value termsin a format as specified in

FORM SRM-IIIB in each place of business.

FORM SRM-IIIA

Inputs Register

Day1

HSN

of the

Input

Description

of the Input

Unit

quantity

Opening

Balance

(in units)

Quantity

procured

(in units)

Quantity

procured

( value in

Rs)

Qty

Consumed

(in units)

Closing

Balance

(in units)

Waste

generated

in respect

of the said

input (qty)

(in units)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

HSN1

HSN2

HSN3

………

HSNn

Day 2

Day 3

……

Last

Day of

Month

FORM SRM-

IIIB

Production Register

Day 1

Electricity Reading

Electricity meter reading

Generator set meter reading

Initial

Meter Reading

Final

Meter

Reading

Consumption

(kwH)

Initial

Meter Reading

Final

Meter

Reading

Consumption

(kwH)

(1)

(2)

(3)

(4)

(5)

(6)

Day 2

…..

Last Day of Month

3. Special Monthly Statement

(1) The said registered person shall submit a special statement for each month in FORM SRM-IV on the

common portal, on or before the tenth day of the month succeeding such month.

Day 1

Brand B1

Bra

Machine M1( Mention Unique ID of the machine)

Total of

all

machine

………………………………….

tal

Uni

Val

uch

Total

Value

Pouches

Packed(

V1)

(in Rs)

Tota

l no.

Pouc

…P

pack

Val

Pou

…P

Total

Value

Pouc

hes

Packe

(Vn)

(in

Rs)

Total

No. of

pouches

Packed by

Machine M1

(P1+P2+..Pn

)

Total

value of

Pouches

packed

machine

(in Rs)

(V1+V2

+..Vn)

… --

Total

Producti

on value

Brand

B1 by

all

machine

s (Rs)

Shift 1

00:00

00.00

hrs

Shift 2

00:00

00.00

hrs

Shift 3

00:00

00.00

hrs

Total

for

Day 1

Day 2

….Dayn

of the

month

Total

for the

Month

FORM SRM-IV

Monthly Statement of Inputs used and the final goods produced by the manufacturer of goods specified in

Schedule

PART-A

Total

for

Month

HSN of

the

Input

Description

of the Input

Unit

quantity

Opening

Balance

(in units)

Quantity

procured (in

units)

Quantity

procured

( value in

Rs)

Qty

Consumed

(in units)

Closing

Balance

(in units)

Waste

generated

qty

(in units)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

HSN1

HSN2

HSN3

…….

HSNn

Total for the Month

Electricity Reading

Electricity meter reading

DG set meter reading

Initial

Meter Reading

on Day 1 of the

month

Final

Meter

Reading on last

day of the

month

Consumption

(kwH)

Initial

Meter Reading

on Day 1 of the

month

Final

Meter

Reading on

last day of the

month

Consumption

(kwH)

(1)

(2)

(3)

(4)

(5)

(6)

Statement of production of goods

PART-B

SCHEDULE

S.No

Chapter / Heading

/ Sub-heading

/Tariffitem

DescriptionofGoods

(1)

(2)

(3)

2106 90 20

Pan-masala

2401

Unmanufactured tobacco (without lime tube) – bearing a brand name

2401

Unmanufactured tobacco (with lime tube) – bearing a Brand name

2401 30 00

Tobacco refuse, bearing a brand name

2403 11 10

'Hookah' or 'gudaku' tobacco bearing a brand name

2403 11 10

Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah'

tobacco or 'gudaku' not bearing a brand name

2403 11 90

Other water pipe smoking tobacco not bearing a Brand name.

2403 19 10

Smoking mixtures for pipes and cigarettes

2403 19 90

Other smoking tobacco bearing a brand name

10.

2403 19 90

Other smoking tobacco not bearing a brand name

11.

2403 91 00

―Homogenised‖ or ―reconstituted‖ tobacco, bearing a brandname

2403 99 10

Chewing tobacco (without lime tube)

13.

2403 99 10

Chewing tobacco (with lime tube)

14.

2403 99 10

Filter khaini

15.

2403 99 20

Preparations containing chewing tobacco

16.

2403 99 30

Jarda scented tobacco

17.

2403 99 40

Snuff

18.

2403 99 50

Preparations containing snuff

19.

2403 99 60

Tobacco extracts and essence bearing a brand name

Brand B1

Brand

Machine M1

Total

all

machi

nes

………………………………….

Total

no. of

Pouch

packe

lue

Total

Value

Pouch

es P1

Packe

d(V1)

(in Rs)

Tot

no.

uch

pac

ked

lue

Tota

Val

Pou

ches

Pac

ked

(Vn)

(in

Rs)

Total

No. of

pouches

Packed

Machine

(P1+P2+

..Pn)

Total

value of

Pouches

packed

machine

(in Rs)

(V1+V2

+..Vn)

… -

Total

Produ

ction

value

Brand

B1 by

all

machi

nes

(Rs)

Total for

the

Month

20.

2403 99 60

Tobacco extracts and essence not bearing a brand Name

21.

2403 99 70

Cut tobacco

22.

2403 99 90

Pan masala containing tobacco‗Gutkha‘

23.

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand

name

24.

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha',not bearing a brand

name

Explanation.–

(1)

In this Schedule, ―tariff item‖, ―heading‖, ―sub-heading‖ and ―Chapter‖ shall

meanrespectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to

the Customs Tariff Act, 1975 (51 of 1975).

(2)

The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975,

including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule

shall, so far as may be, apply to the interpretation of this notification.

(3)

For the purposes of this notification, the phrase ―brand name‖ means brand name or trade

name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label,

signature or invented word or writing which is used in relation to such specified goods for the purpose

of indicating, or so as to indicate a connection in the course of trade between such specified goods and

some person using such name or mark with or without any indication of the identity of that person.

This notification shall be deemed to have come into force with effect from the 31st day of July, 2023.

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

HIM SHIKHAR GUPTA, Secretary.

vVy uxj] fnukad 03 uoEcj 2023

vf/klwpuk

la- 32@2023&jkT; dj

Øekad ,Q 10&39@2023@okd@ikap ¼59½-⸺ jkT; ljdkj] NRrhlx<+ eky vkSj lsok dj vf/kfu;e]

2017 ¼2017 dk 7½ dh /kkjk 44 ds igys ijarqd }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij]

,sls jftLVªhd`r O;fDRk] ftldk foRrh; o"kZ 2022&23 esa ldy vkorZ nks djksM+ :i;s rd gS] dks mDRk foRrh; o’kZ

gsrq okf’kZd fooj.kh Qkby djus ls NwV iznku djrs gSaA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

fge f'k[kj xqIrk] lfpo-

vVy uxj] fnukad 3 uoEcj 2023

Øekad ,Q 10&39@2023@okd@ikap ¼59½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&39@2023@okd@ ikap¼59½] fnukad 03&11&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 3rd November 2023

NOTIFICATION

No. 32/2023 – State Tax

No. F 10-39/2023/CT/V(59).⸺ In exercise of the powers conferred by the first proviso to section 44 of

the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations

of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2022-23 is

up to two crore rupees, from filing annual return for the said financial year.

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

HIM SHIKHAR GUPTA, Secretary.

vVy uxj] fnukad 03 uoEcj 2023

vf/klwpuk

la- 34@2023&jkT; dj

Øekad ,Q 10&39@2023@okd@ikap ¼60½-⸺ 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 23 dh mi/kkjk ¼2½ }kjk

iznRr 'kfDRk;ksa dk iz;ksx djrs gq,] ifj’kn~ dh flQkfj'kksa ij] ,d bySDVªkWfud okf.kT; vkijsVj ds ek/;e ls ekyksa

dh iwfrZ djus okys O;fDRk;ksa dks fofufnZ"V djrh gS] ftUgsa mDRk vf/kfu;e dh /kkjk 52 ds v/khu L=ksr ij dj laxzg

djus dh vko';drk gksrh gS vkSj iwoZorhZ foRrh; o"kZ vkSj pkyw foRrh; o"kZ es dqy vkorZ] dqy vkorZ ls vf/kd ugha

gksuk pkfg,] ftlds Åij ,d vkiwfrZdrkZ mDr vf/kfu;e dh /kkjk 22 dh mi/kkjk ¼1½ ds mica/kksa ds vuqlkj jkT;

;k la?k jkT;{ks= esa jftLVªhd`r gksus ds fy, nkf;Ro ds v/khu gS] mDRk vf/kfu;e ds v/khu jftLVªhdj.k izkIr djus

ls NwV izkIr O;fDRk;ksa dh Js.kh ds :Ik esa] fuEufyf[kr 'krksZa ds v/khu gksaxs] vFkkZr~ %&&

(i)

,sls O;fDRk eky dh dksbZ vUrjjkT;h; vkiwfrZ ugha djsaxs (

(ii)

,sls O;fDr ,d jkT; ;k la?k jkT;{ks= ls vf/kd esa bySDVªkWfud okf.kT; vkijsVj ds ek/;e ls

ekyksa dh vkiwfrZ ugha djsaxs (

(iii)

,sls O;fDRk;ksa dks vk;&dj vf/kfu;e] 1961 ¼1961 dk 43½ ds v/khu tkjh LFkk;h [kkrk

la[;kad dh vko';drk gksxh (

(iv)

,sls O;fDRk] jkT; ;k la?k jkT;{ks= esa bySDVªkWfud okf.kT; vkijsVj ds ek/;e ls eky dh

vkiwfrZ djus ls iwoZ] vk;&dj vf/kfu;e] 1961 ¼1961 dk 43½ ds v/khu tkjh viuk LFkk;h

[kkrk la[;kad] vius O;olk; ds LFkku vkSj jkT; ;k la?k jkT;{ks=] ftuesa ,slh vkiwfrZ djus

dk bPNqd gS] lkekU; iksVZy ij ?kksf"kr djsaxs] tks lkekU; iksVZy ij fof/kekU;dj.k ds v/khu

gksxk (

(v)

,sls O;fDRk;ksa dks] [kaM (iv) ds vuqlkj ?kksf"kr LFkk;h [kkrk la[;kad ds lQyrkiwoZd

fof/kekU;dj.k ds fy, lkekU; iksVZy ij ,d ukekadu la[;k iznku dh xbZ gS (

(vi)

,sls O;fDr dks ,d jkT; ;k la?k jkT;{ks= esa ,d ls vf/kd ukekadu la[;k iznku ugha dh

tk,xh (

(vii)

,sls O;fDRk;ksa }kjk bySDVªkWfud okf.kT; vkijsVj ds ek/;e ls eky dh vkiwfrZ ugha dh tk,xh]

rc rd fd ,sls O;fDRk;ksa dks lkekU; iksVZy ij ukekadu la[;k iznku ugha dh xbZ gks (

vkSj

(viii)

tgka ,sls O;fDRk;ksa dks mDRk vf/kfu;e dh /kkjk 25 ds v/khu jftLVªhdj.k dh i'pkRorhZ

vuqefr nh tkrh gS] ukekadu la[;k jftLVªhdj.k dh izHkkoh rkjh[k ls fof/kekU; ugha jg

tk,xhA

2- ;g vf/klwpuk 1 vDVwcj] 2023 ls izo`Rr gksxhA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

fge f'k[kj xqIrk] lfpo-

vVy uxj] fnukad 30 vDVwcj 2023

Øekad ,Q 10&39@2023@okd@ikap ¼60½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk dzekad ,Q 10&39 @2023@okd@ikap¼60½] fnukad 02&11&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 3rd November 2023

NOTIFICATION

No. 34/2023 – State Tax

No. F 10-39/2023/CT/V(60).⸺ In exercise of the powers conferred by sub-section (2) of section 23 of

the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter referred to as the said Act), the State

Government, on the recommendations of the Council, hereby specifies the persons making supplies of goods

through an electronic commerce operator who is required to collect tax at source under section 52 of the said

Act and having an aggregate turnover in the preceding financial year and in the current financial year not

exceeding the amount of aggregate turnover above which a supplier is liable to be registered in the State or

Union territory in accordance with the provisions of sub-section (1) of section 22 of the said Act, as the category

of persons exempted from obtaining registration under the said Act, subject to the following conditions,

namely : —

(i) such persons shall not make any inter-State supply of goods;

(ii) such persons shall not make supply of goods through electronic commerce operator in more than

one State or Union territory;

(iii) such persons shall be required to have a Permanent Account Number issued under the Income Tax

Act, 1961 (43 of 1961);

(iv) such persons shall, before making any supply of goods through electronic commerce operator,

declare on the common portal their Permanent Account Number issued under the Income Tax Act,

1961 (43 of 1961), address of their place of business and the State or Union territory in which such

persons seek to make such supply, which shall be subjected to validation on the common portal;

(v) such persons have been granted an enrolment number on the common portal on successful

validation of the Permanent Account Number declared as per clause (iv);

(vi) such persons shall not be granted more than one enrolment number in a State or Union territory;

(vii) no supply of goods shall be made by such persons through electronic commerce operator unless

such persons have been granted an enrolment number on the common portal; and

(viii) where such persons are subsequently granted registration under section 25 of the said Act, the

enrolment number shall cease to be valid from the effective date of registration.

2. This notification shall come into force with effect from the 1st day of October, 2023.

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

HIM SHIKHAR GUPTA, Secretary.