“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
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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
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6-
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2 ekg ¼dj
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lgk;d vk;qDRk
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07 dk;Z fnol
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8-
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30 yk[k ls vuf/kd
gksA
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izfrnk; dh jkf”k ₹s
30 yk[k ls vf/kd
gksA
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¼vkWuykbZu½
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lgk;d
vk;qDRk
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mik;qDRk
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la;qDRk vk;qDRk
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jkT; dj laHkkxh;
la;qDRk vk;qDRk
jkT; dj la;qDr
vk;qDr
jkT; dj vij
vk;qDr
jkT; dj vij
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,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.