“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

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22

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²þ¾mãyªàð¼þ

ªàk¹þ

/

38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

-

05

-

2001.”

²þ¾mãyªàð¼þ

ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

12

2

]

Âàw

à ÊàuqäÊ, yàçtwàÊ, âÀÂààÞ§ý 9 tàjê 2026



Ä à̪àäÂà 18

, Îà§ý 1947

okf.kfT;d dj foHkkx

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

uok jk;iqj vVy uxj] fnukad 6 ekpZ 2026

vf/klwpuk

F.N. RULE/210/2026-COMTAX SECTION ¼15½-— jkT; ljdkj] ifj"kn~ dh flQkfj'kksa ij] NRrhlx<+

eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½ dh /kkjk 112 dh mi/kkjk ¼1½ }kjk iznRr 'kfDRk;ksa dk ç;ksx djrs

gq,] rkjh[k 30 twu] 2026 dks ml rkjh[k ds :i esa vf/klwfpr djrh gS ftl rd] bl vf/kfu;e ds v/khu vihy

vf/kdj.k ds le{k] mu ekeyksa ds laca/k esa tgka og vkns'k ftlds fo#) vihy dh tkus dh okaNk dh xbZ gS] 1

vçSy] 2026 ls igys vihy djus okys O;fDRk dks lalwfpr dj fn;k x;k gS] vihy Qkby dh tk ldsxh] vkSj 1

vçSy] 2026 dks ;k mlds i'pkr~ lalwfpr vkns'k ds laca/k esa lHkh vihysa ml rkjh[k ls] ftldks ,slk vkns'k vihy

djus okys O;fDRk dks lalwfpr fd;k tkrk gS] rhu ekl ds Hkhrj vihy vf/kdj.k ds le{k Qkby dh tk ldsaxhA

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

,l-ds- flag] mi&lfpo-

uok jk;iqj vVy uxj] fnukad 6 ekpZ 2026

F.N. RULE/210/2026-COMTAX SECTION ¼15½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa bl foHkkx dh vf/klwpuk F.N. RULE/210/2026-COMTAX SECTION ¼15½ fnukad 06&03&2026 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]

,l-ds- flag] mi&lfpo-

Nava Raipur Atal Nagar, the 6th March 2026

NOTIFICATION

F.N. RULE/210/2026-COMTAX SECTION (15) – In exercise of the powers conferred by sub-section

(1) of section 112 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the Government, on the

recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may

be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be

appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all

appeals in respect of order communicated on or after 1st April, 2026 may be filed before the Appellate

Tribunal within three months from the date on which such order is communicated to the person preferring the

appeal.

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

S.K. SINGH, Deputy Secretary.

yÞjàv§ý, täô½à mnà vçhÂà yàtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu, Êàuq

äÊ yç täâôm mnà Zà§ýàâÎàm

–

2026.