Amending the SGST Rules, 2017(Third Amendment Rules, 2018).
F-10- 15 /2017/CT/V (28) Dated:- 23-3-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 14/2018 – State Tax
Naya Raipur, 23rd March, 2018
No. F-10- 15 /2017/CT/V (28) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save a
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to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.";
(ii) in rule 129, in sub-rule (6), for the words "as allowed by the Standing Committee", the words "as may be allowed by the Authority" shall be substituted;
(iii) in rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:-
"(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 17
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ty of votes, the Chairman shall have the second or casting vote.",
(v) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following subclause shall be inserted, namely: –
"c. any other person alleging, under sub-rule (l) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.",
(vi), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
"Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of go
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