“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
76
]
Âàwà
ÊàuqäÊ, räo
wàÊ, âÀÂààÞ§ý
29
kÂàwÊã
2025
tài 9
, Îà§ý 1946
okf.kfT;d dj foHkkx
ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
vf/klwpuk
la[;k 01@2025&jkT; dj
Øekad ,Q 10&02@2025@okd@ikap ¼09½-— NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk
7½ dh /kkjk 168 ds lkFk ifBr /kkjk 37 dh mi/kkjk ¼1½ ds çFke ijarqd }kjk çnÙk 'kfDRk;ksa dk ç;ksx djrs gq,]
vk;qDRk] ifj"kn dh flQkfj'kksa ij] ,rn}kjk] NRrhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la[;k
83@2020&jkT; dj Øekad ,Q 10&87@2020@okd@ikap¼127½ fnukad 22 fnlEcj] 2020 ftls NRrhlx<+ ds
jkti= ¼vlk/kkj.k½ esa] Øekad 694 rkjh[k 30 fnlEcj] 2020 }kjk çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr vkSj
la'kks/ku djrs gSa] vFkkZr~%&
mDRk vf/klwpuk esa ikaposa ijarqd ds i'pkr fuEufyf[kr ijarqd var%LFkkfir fd;k tk,xk] vFkkZRk~%&
Þijarq ;g Hkh fd mDRk vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼1½ ds v/khu dj vof/k fnlacj] 2024 ds fy, fooj.kh
çLrqr djus gsrq visf{kr iath—r O;fDRk;ksa ds fy, mDRk fu;eksa ds ç:i th,lVhvkj&1 esa tkod vkiwfrZ;ksa dk C;kSjk
çLrqr djus dh le;&lhek ekg tuojh] 2025 ds rsjgos fnu rd c<+kbZ tk,xh vkSj mu iath—r O;fDRk;ksa ds fy,]
ftUgsa vDVwcj ls fnlacj] 2024 dh dj vof/k ds fy, mDRk mi/kkjk ds ijarqd ds v/khu fooj.kh çLrqr djus dh
vko';drk gS] ekg tuojh] 2025 ds iaægos fnu rd c<+kbZ tk,xhAÞ
2- bl vf/klwpuk dks 10 tuojh] 2025 ls ykxw ekuk tk,xkA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
eqds'k dqekj caly] lfpo-
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
Øekad ,Q 10&02@2025@okd@ikap ¼09½-—Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&02@2025@okd@ikap¼09½] fnukad 28&01&2025 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]
eqds'k dqekj caly] lfpo-
Nava Raipur Atal Nagar, the 28th January 2025
NOTIFICATION
No. 01/2025-State Tax
No. F 10-02/2025/CT/V (09).— In exercise of the powers conferred by the first proviso to sub-
section (1) of section 37 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of
2017), the Commissioner, on the recommendations of the Council, hereby makes the following further
amendments in the notification No. 83/2020–State Tax, No. F 10-87/2020/CT/V(127), Chhattisgarh Commercial
Tax Department, dated the 22nd December, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No.
694, dated the 30th December, 2020, namely:-
In the said notification, after the fifth proviso, the following proviso shall be inserted, namely:-
―Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of
the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said
Act for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the
registered persons who are required to furnish return under proviso of the said sub-section, for the tax period
October to December, 2024, shall be extended till the fifteenth day of January, 2025.‖
2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025.
By order and in the name of the Governor of Chhattisgarh,
MUKESH KUMAR BANSAL, Secretary.
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
vf/klwpuk
la[;k 02@2025&jkT; dj
Øekad ,Q 10&02@2025@okd@ikap ¼10½-— NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½
dh /kkjk 39 dh mi/kkjk ¼6½ ds lkFk ifBr /kkjk 168 }kjk çnÙk 'kfDRk;ksa dk ç;ksx djrs gq,] vk;qDRk] ifj"kn dh
flQkfj'kksa ij] iath—r O;fDRk;ksa ftudk O;olk; dk eq[; LFkku NRrhlx<+ gS] }kjk lkekU; iksVZy ds ek/;e ls
bysDVª‚fud :i ls ç:i th,lVhvkj&3ch esa fjVuZ çLrqr djus dh le;&lhek dks vkxs c<+krs gSa] tSlk fd uhps
fufnZ"V gS&
(i) धारा 39 की उपधारा (1) के अधीन, दिसंबर 2024 माह के दिए, 22 जनवरी, 2025 तक:
(ii) धारा 39 की उपधारा (1) का परंतुक, अक्टूबर, 2024 से दिसंबर, 2024 की दतमाही के दिए, 24 जनवरी
2025 तक:
2- bl vf/klwpuk dks 10 tuojh] 2025 ls ykxw ekuk tk,xkA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
eqds'k dqekj caly] lfpo-
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
Øekad ,Q 10&02@2025@okd@ikap ¼10½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&02@2025@okd@ikap¼10½] fnukad 28&01&2025 dk vaxzsth vuqokn]
jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrkA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
eqds'k dqekj caly] lfpo-
“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
yç. âsvà¢ê.
âÀÂààÞ§ý
30
-
05-
2001.”
²þ¾mãyªàð¼þ ÊàkqØà(¡yàoàʽà)Zààâo§ýàÊ yç Zà§ýàâÎàm: §íýtàÞ§ý
]
Âàwà
ÊàuqäÊ, räo
29
kÂàwÊã
MUKESH KUMAR BANSALtài 9, Îà§ý 1946.
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
vf/klwpuk
la[;k 03@2025&jkT; dj
Øekad ,Q 10&02@2025@okd@ikap ¼11½-— NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk
7½ dh /kkjk 39 dh mi/kkjk ¼6½ ds lkFk ifBr /kkjk 168 }kjk çnÙk 'kfDRk;ksa dk ç;ksx djrs gq,] vk;qDRk] ifj"kn dh
flQkfj'kksa ij] iath—r xSj&fuoklh dj ;ksX; O;fDRk }kjk mDRk vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼5½ ds lkFk ifBr
NRrhlx<+ eky vkSj lsok dj fu;e] 2017 ds fu;e 63 ds vUrxZr] fnlEcj] 2024 ekg ds fy, çk:i
th,lVhvkj&5 esa fooj.kh çLrqr djus dh le;&lhek dks] ekg tuojh] 2025 ds iaægos fnu rd vkxs c<krs gSaA
2- bl vf/klwpuk dks 10 tuojh] 2025 ls ykxw ekuk tk,xkA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
eqds'k dqekj caly] lfpo-
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
Øekad ,Q 10&02@2025@okd@ikap ¼11½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&02@2025@okd@ikap ¼11½] fnukad 28&01&2025 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]
eqds'k dqekj caly] lfpo-
Nava Raipur Atal Nagar, the 28th January 2025
NOTIFICATION
No. 03/2025-State Tax
No. F 10-02/2025/CT/V (11).— In exercise of the powers conferred by sub-section (6) of section
39 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the
Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return
by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read
with rule 63 of the Chhattisgarh Goods and Services Tax Rules, 2017 for the month of December, 2024 till the
15th day of January, 2025.
2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025.
By order and in the name of the Governor of Chhattisgarh,
MUKESH KUMAR BANSAL, Secretary.
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
vf/klwpuk
la[;k 04@2025&jkT; dj
Øekad ,Q 10&02@2025@okd@ikap ¼12½-— NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk
7½ dh /kkjk 39 dh mi/kkjk ¼6½ ds lkFk ifBr /kkjk 168 }kjk çnÙk 'kfDRk;ksa dk ç;ksx djrs gq,] vk;qDRk] ifj"kn dh
flQkfj'kksa ij] buiqV lsok forjd }kjk mDRk vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼4½ ds lkFk ifBr NRrhlx<+ eky
vkSj lsok dj fu;e] 2017 ds fu;e 65 ds vUrxZr] fnlEcj] 2024 ekg ds fy, çk:i th,lVhvkj&6 esa fooj.kh
çLrqr djus dh le;&lhek dks] ekg tuojh] 2025 ds iaægos fnu rd vkxs c<+krs gSaA
2- bl vf/klwpuk dks 10 tuojh] 2025 ls ykxw ekuk tk,xkA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
eqds'k dqekj caly] lfpo-
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
Øekad ,Q 10&02@2025@okd@ikap ¼12½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&02@2025@okd@ikap ¼12½] fnukad 28&01&2025 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]
eqds'k dqekj caly] lfpo-
Nava Raipur Atal Nagar, the 28th January 2025
NOTIFICATION
No. 04/2025-State Tax
No. F 10-02/2025/CT/V (12) .— In exercise of the powers conferred by sub-section (6) of section
39 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the
Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the
return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read
with rule 65 of the Chhattisgarh Goods and Services Tax Rules, 2017, for the month of December, 2024 till the
15th day of January, 2025.
2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025.
By order and in the name of the Governor of Chhattisgarh,
MUKESH KUMAR BANSAL, Secretary.
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
vf/klwpuk
la[;k 05@2025&jkT; dj
Øekad ,Q 10&02@2025@okd@ikap ¼13½-— NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk
7½ dh /kkjk 39 dh mi/kkjk ¼6½ ds lkFk ifBr /kkjk 168 }kjk çnÙk 'kfDRk;ksa dk ç;ksx djrs gq,] vk;qDRk] ifj"kn dh
flQkfj'kksa ij] mDRk vf/kfu;e dh /kkjk 51 ds mica/kksa ds varxZr lzksr ij dj dVkSrh djus gsrq visf{kr iath—r
O;fDRk }kjk] mDRk vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼3½ ds lkFk ifBr NRrhlx<+ eky vkSj lsok dj fu;e] 2017
ds fu;e 66 ds varxZr çk:i th,lVhvkj&7 esa] fnlEcj] 2024 ekg ds fy, fooj.kh çLrqr djus dh le;&lhek
dks] ekg&tuojh] 2025 ds ckjgosa fnu rd vkxs c<krs gSaA
2- bl vf/klwpuk dks 10 tuojh] 2025 ls ykxw ekuk tk,xkA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
eqds'k dqekj caly] lfpo-
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
Øekad ,Q 10&02@2025@okd@ikap ¼13½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&02@2025@okd@ikap ¼13½] fnukad 28&01&2025 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]
eqds'k dqekj caly] lfpo-
Nava Raipur Atal Nagar, the 28th January 2025
NOTIFICATION
No. 05/2025-State Tax
No. F 10-02/2025/CT/V (13).— In exercise of the powers conferred by sub-section (6) of section 39
read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the Commissioner,
on the recommendations of the Council, hereby extends the time limit for furnishing the return by a registered
person, required to deduct tax at source under the provisions of section 51 of the said Act, in FORM GSTR-7
under sub-section (3) of section 39 of the said Act read with rule 66 of the Chhattisgarh Goods and Services Tax
Rules, 2017, for the month of December, 2024, till the 12th day of January, 2025.
2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025.
By order and in the name of the Governor of Chhattisgarh,
MUKESH KUMAR BANSAL, Secretary.
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
vf/klwpuk
la[;k 06@2025&jkT; dj
Øekad ,Q 10&02@2025@okd@ikap ¼14½-— NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk
7½ dh /kkjk 52 dh mi/kkjk ¼4½ ds çFke ijarqd ds lkFk ifBr /kkjk 168 }kjk çnÙk 'kfDRk;ksa dk ç;ksx djrs gq,]
vk;qDRk] ifj"kn dh flQkfj'kksa ij] fnlEcj] 2024 ekg ds fy, mDRk vf/kfu;e dh /kkjk 52 dh mi/kkjk ¼4½ ds lkFk
ifBr NRrhlx<+ eky vkSj lsok dj fu;e] 2017 ds fu;e 67 ds vUrxZr çk:i th,lVhvkj&8 esa bysDVª‚fud
okf.kT; lapkyd ds ek/;e ls dh xbZ eky ;k lsokvksa ;k nksuksa dh tkod vkiwfrZ;ksa ds C;kSjs lfgr fooj.k çLrqr
djus dh le;&lhek dks] ekg tuojh] 2025 ds ckjgosa fnu rd vkxs c<+krs gSaA
2- bl vf/klwpuk dks 10 tuojh] 2025 ls ykxw ekuk tk,xkA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
eqds'k dqekj caly] lfpo-
uok jk;iqj vVy uxj] fnukad 28 tuojh 2025
Øekad ,Q 10&02@2025@okd@ikap ¼14½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&02@2025@okd@ikap ¼14½] fnukad 28&01&2025 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]
eqds'k dqekj caly] lfpo-
Nava Raipur Atal Nagar, the 28th January 2025
NOTIFICATION
No. 06/2025-State Tax
No. F 10-02/2025/CT/V (14).— In exercise of the powers conferred by first proviso to sub-section
(4) of section 52 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017),
the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the
statement, containing the details of outward supplies of goods or services or both, effected through an e-
commerce operator, in FORM GSTR-8, under sub-section (4) of section 52 of the said Act read with rule 67 of
the Chhattisgarh Goods and Services Tax Rules, 2017 for the month of December, 2024 till the 12th day of
January, 2025.
2. This notification shall be deemed to have come into force with effect from the 10th day of January, 2025.
By order and in the name of the Governor of Chhattisgarh,
MUKESH KUMAR BANSAL, Secretary.