“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

293

]

Âàwà

ÊàuqäÊ, ªàäÛýwàÊ, âÀÂààÞ§ý 4 kåÂà 2026

³uçϺþ

14

, Îà§ý 194

8

okf.kfT;d dj foHkkx

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

uok jk;iqj vVy uxj] fnukad 4 twu 2026

vf/klwpuk

F.N. GENCOR/8192/2026-COMTAX SECTION ¼27½- NRrhlx<+ yksd lsok xkjaVh vf/kfu;e] 2011

¼Øekad 23 lu~ 2011½ dh /kkjk 3] 4] 5 ,oa 7 }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, rFkk bl foHkkx dh iwoZ

vf/klwpuk Øekad ,Q 10&45@2011@okd@ikap ¼55½] fnukad 16 fnlEcj 2011 dks vfrfa’Br djrs gq,] jkT;

ljdkj] ,rn~}kjk] uhps nh xbZ vuqlwph esa fofufnZ’V dk;kZy; dk uke] foHkkx }kjk miyC/k djk;h tkus okyh lsok]

,slh lsok iznku djus ds fy, fuf'pr dh xbZ le;&lhek ds lkFk] iznku djus okys inkfHkfgr vf/kdkjh ¼in½]

l{ke vf/kdkjh ,oa vihyh; izkf/kdkjh dk inuke] vf/klwfpr djrh gS] vFkkZr %&

vuqlwph

l-

Ø-

dk;kZy;@

fudk;@

vfHkdj.k dk

uke

NRrhlx< yksd lsok

xkjaVh vf/kfu;e] 2011 ds

v/khu] lsok tks iznk; dh

tkuh gS

lsok iznk;

djus dh

le;&lhek

¼dk;Z fnol½

lsok iznk;

djus okyk

yksd izkf/kdkjh

¼in½

l{ke izkf/kdkjh

vihyh;

izkf/kdkjh

¼1½

¼2½

¼3½

¼4½

¼5½

¼6½

¼7½

1-

okf.kfT;d

dj vf/kdkjh

vufUre iath;u izek.k

i= tkjh djuk

mlh fnu

okf.kfT;d dj

vf/kdkjh

laHkkxh; mik;qDRk]

okf.kfT;d dj

vij

vk;qDRk]

okf.kfT;d dj

2-

okf.kfT;d

dj vf/kdkjh

LFkk;h iath;u izek.k i=

tkjh djuk

15 fnu

okf.kfT;d dj

vf/kdkjh

laHkkxh; mik;qDRk]

okf.kfT;d dj

vij

vk;qDRk]

okf.kfT;d dj

3-

okf.kfT;d

dj vf/kdkjh

iath;u izek.k i= esa

la'kks/ku djuk

30 fnu

okf.kfT;d dj

vf/kdkjh

laHkkxh; mik;qDRk]

okf.kfT;d dj

vij

vk;qDRk]

okf.kfT;d dj

4-

okf.kfT;d

dj vf/kdkjh

?kks"k.kk i= QkeZ&lh rFkk

QkeZ&,Q

tkjh

fd;k

tkuk

3 fnu

okf.kfT;d dj

vf/kdkjh

laHkkxh; mik;qDRk]

okf.kfT;d dj

vij

vk;qDRk]

okf.kfT;d dj

5-

okf.kfT;d

dj vf/kdkjh

izekf.kr izfrfyfi;ksa dk

iznk;

okf.kfT;d dj

vf/kdkjh

laHkkxh; mik;qDRk]

okf.kfT;d dj

vij

vk;qDRk]

okf.kfT;d dj

okf.kfT;d

¼v½ lkekU; vkosnu

4 fnu

okf.kfT;d dj laHkkxh; mik;qDRk] vij

vk;qDRk]

dj vf/kdkjh

vf/kdkjh

okf.kfT;d dj

okf.kfT;d dj

okf.kfT;d

dj vf/kdkjh

¼c½ rqjar¼vtsZV½

2 fnu

okf.kfT;d dj

vf/kdkjh

laHkkxh; mik;qDRk]

okf.kfT;d dj

vij

vk;qDRk]

okf.kfT;d dj

6-

okf.kfT;d

dj vf/kdkjh

okilh vkns'k tkjh djuk

2 ekg ¼dj

fu/kkZj.k vkns'k

ds ckn½

okf.kfT;d dj

vf/kdkjh@

lgk;d vk;qDRk

laHkkxh; mik;qDRk]

okf.kfT;d dj

vij

vk;qDRk]

okf.kfT;d dj

7-

jkT; dj

lgk;d

vk;qDRk

jkT; dj

lgk;d

vk;qDRk

th,lVh jftLVªhdj.k dh

Lohd`fr@vLohd`fr

¼vk/kkj izekf.kr½

th,lVh jftLVªhdj.k dh

Lohd`fr@vLohd`fr

¼vk/kkj izekf.kr ugha½

07 dk;Z fnol

¼vkWuykbZu½

30 dk;Z fnol

¼vkWuykbZu½

jkT;

dj

lgk;d

vk;qDRk

jkT;

dj

lgk;d

vk;qDRk

jkT; dj laHkkxh;

la;qDRk vk;qDRk

jkT; dj laHkkxh;

la;qDRk vk;qDRk

jkT; dj vij

vk;qDRk

jkT; dj vij

vk;qDRk

8-

jkT; dj

lgk;d

vk;qDRk

th,lVh jftLVªhdj.k dk

la'kks/ku & dksj QhYM~l

15 dk;Z fnol

¼vkWuykbZu½

jkT;

dj

lgk;d

vk;qDRk

jkT; dj laHkkxh;

la;qDRk vk;qDRk

jkT; dj vij

vk;qDRk

9-

jkT; dj

lgk;d

vk;qDRk

th,lVh jftLVªhdj.k dk

la'kks/ku&ukWu&dksj QhYM~l

flLVe

}kjk

Lor% Lohd`r

¼vkWuykbZu½

jkT;

dj

lgk;d

vk;qDRk

jkT; dj laHkkxh;

la;qDRk vk;qDRk

jkT; dj vij

vk;qDRk

10- jkT;

dj

lgk;d

vk;qDRk

th,lVh jftLVªhdj.k dk

jídj.k

vkosnu

dh

rkjh[k

;k

dkj.k

crkvks

lwpuk i= ds

tokc

dh

rkjh[k ls 30

fnuksa ds Hkhrj

¼vkWuykbZu½

jkT;

dj

lgk;d

vk;qDRk

jkT; dj laHkkxh;

la;qDRk vk;qDRk

jkT; dj vij

vk;qDRk

11- jkT;

dj

lgk;d

vk;qDRk

th,lVh jftLVªhdj.k ds

jídj.k dk çfrlagj.k

vkosnu

iw.kZ

gksus

ds

30

fnuksa ds Hkhrj

¼vkWuykbZu½

jkT;

dj

lgk;d

vk;qDRk

jkT; dj laHkkxh;

la;qDRk vk;qDRk

jkT; dj vij

vk;qDRk

12-

jkT;

dj

lgk;d

vk;qDRk

jkT;

dj

mik;qDRk

jkT;

dj

la;qDRk

vk;qDRk

¼laHkkx

izHkkjha½

th,lVh dh /kkjk 54¼5½]

54¼6½] 54¼7½ ,oa 54¼10½

ds varxZr dj izfrnk;]&

(i)

,sls ekeyksa esa tgka

izfrnk; dh jkf”k ₹s

5 yk[k ls vuf/kd

gksA

(ii) ,sls ekeyksa esa tgka

izfrnk; dh jkf”k ₹s

30 yk[k ls vuf/kd

gksA

(iii) ,sls ekeyksa esa tgka

izfrnk; dh jkf”k ₹s

30 yk[k ls vf/kd

gksA

vf/kdre

60

dk;Z

fnol

¼vkWuykbZu½

vf/kdre

60

dk;Z

fnol

¼vkWuykbZu½

vf/kdre

60

dk;Z

fnol

¼vkWuykbZu½

jkT;

dj

lgk;d

vk;qDRk

jkT;

dj

mik;qDRk

jkT;

dj

la;qDRk vk;qDRk

¼laHkkx izHkkjha½

jkT; dj laHkkxh;

la;qDRk vk;qDRk

jkT; dj la;qDr

vk;qDr

jkT; dj vij

vk;qDr

jkT; dj vij

vk;qDRk

jkT; dj vij

vk;qDRk

jkT;

dj

vk;qDRk

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

,l- ds- flag] mi&lfpo-

“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý

qÞkãuÂà §íýtàÞ§ý

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

-

38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

-

05

-

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

(4)

§íýtàÞ§ý

293

]

ÊàuqäÊ, ªàäÛýwàÊ, âÀÂààÞ§ý 4 kåÂà 2026

Commercial

Tax Officer

³uçϺþ

14

, Îà§ý 194

8

Additional

Commissioner,

Commercial Tax

2.

Commercial

Tax Officer

Issuance

of

Permanent

Registration

Certificate

15 days

Commercial Tax

Officer

Divisional

Deputy

Commissioner,

Commercial Tax

Additional

Commissioner,

Commercial Tax

3.

Commercial

Tax Officer

Amending

the

registration

certificate

30 days

Commercial Tax

Officer

Divisional

Deputy

Commissioner,

Commercial Tax

Additional

Commissioner,

Commercial Tax

4.

Commercial

Tax Officer

Issuance

of

Declaration

Form-C

and

Form-F

3 days

Commercial Tax

Officer

Divisional

Deputy

Commissioner,

Commercial Tax

Additional

Commissioner,

Commercial Tax

5.

Commercial

Tax Officer

Provision

of

certified copies

Commercial Tax

Officer

Divisional

Deputy

Commissioner,

Commercial Tax

Additional

Commissioner,

Commercial Tax

Commercial

Tax Officer

(A)

General

Application

4 days

Commercial Tax

Officer

Divisional

Deputy

Commissioner,

Commercial Tax

Additional

Commissioner,

Commercial Tax

Commercial

Tax Officer

(b) Immediately

(urgent)

2 days

Commercial Tax

Officer

Divisional

Deputy

Additional

Commissioner,

Commissioner,

Commercial Tax

Commercial Tax

6.

Commercial

Tax Officer

Issuing a refund

order

2 months

(after the

assessment

order)

Commercial

Tax

Officer/

Assistant

Commissioner

Divisional

Deputy

Commissioner,

Commercial Tax

Additional

Commissioner,

Commercial Tax

7.

Assistant

Commissioner

of State tax

Assistant

Commissioner

of State tax

Approval/Reject

ion

of

GST

Registration

(Aadhaar

authenticated)

Approval/Reject

ion

of

GST

Registration

(Aadhaar

not

Authenticated)

07

working

days (online)

30

working

days (online)

Assistant

Commissioner

of State tax

Assistant

Commissioner

of State tax

Divisional Joint

Commissioner

of State Tax

Divisional Joint

Commissioner

of State Tax

Additional

Commissioner

of State Tax

Additional

Commissioner

of State Tax

8.

Assistant

Commissioner

of State tax

Amendment of

GST

Registration

–

Core Fields

15

working

days (online)

Assistant

Commissioner

of State tax

Divisional Joint

Commissioner

of State Tax

Additional

Commissioner

of State Tax

9.

Assistant

Commissioner

of State tax

Amendment

of

GST Registration

–

Non-Core

Fields

Automatically

approved

by

the

system

(online)

Assistant

Commissioner

of State tax

Divisional Joint

Commissioner

of State Tax

Additional

Commissioner

of State Tax

10.

Assistant

Commissioner

of State tax

Cancellation of

GST

Registration

Within

30

days from the

date

of

application or

date of reply

to show cause

notice (online)

Assistant

Commissioner

of State tax

Divisional Joint

Commissioner

of State Tax

Additional

Commissioner

of State Tax

11.

Assistant

Commissioner

of State tax

Revocation

of

cancellation

of

GST registration

Within

30

days

of

completion of

application

(online)

Assistant

Commissioner

of State tax

Divisional Joint

Commissioner

of State Tax

Additional

Commissioner

of State Tax

12.

Assistant

Commissioner

of State tax

Deputy

Commissioner

of State Tax

Tax

refund

under

Section

54(5),

54(6),

54(7)

and

54(10) of GST,-

(i)

In

cases

where the

amount of

refund

does

not

exceed ₹ 5

lakh.

(ii)

In

cases

where the

amount of

refund

does

not

exceed

₹

30 lakh.

Maximum 60

working days

(online)

Maximum 60

working days

(online)

Assistant

Commissioner

of State tax

Deputy

Commissioner

of State Tax

Divisional Joint

Commissioner

of State Tax

Joint

Commissioner

of State Tax

Additional

Commissioner

of State Tax

Additional

Commissioner

of State Tax

Joint

Commissioner

of State Tax

(Division

Incharge)

(iii) In

cases

where the

amount of

refund

exceeds ₹

30 lakh.

Maximum 60

working days

(online)

Joint

Commissioner

of

State

Tax

(Division

Incharge)

Additional

Commissioner

of State Tax

Commissioner

of State Tax

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

S.K.SINGH, Deputy Secretary.