GST – States – 9855/D-184/21-छ.ग./18 – Dated:- 5-10-2018 – Chhattisgarh Government Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Atal Nagar, dated 05th October, 2018 CHHATTISGARH ACT (No. 25 of 2018) THE CHHATTISGARH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018. An Act to amend the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017). Be it enacted by the Chhattisgarh Legislature in the Sixty- ninth Year of the Republic of India, as follows:- Short title and commencement. 1. (1) This Act may be called the Chhattisgarh Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
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ter the word and figures Article 371 , the words, figures and letter and Article 371J shall be inserted; (g) after clause (102), the following shall be inserted, namely:- Explanation.-For the removal of doubts, it is hereby clarified that the expression services includes facilitating or arranging transactions in securities; Amendment of Section 7. 3. In Section 7 of the Principal Act, with effect from the 1st day of July, 2017,- (a) in sub-section (1), (i) in clause (b), after the words and symbol or furtherance of business; , the word and shall be inserted and shall always be deemed to have been inserted; (ii) in clause (c), after the words a consideration , the word and shall be omitted and shall always be deemed to have been omitted; (iii) clause (d) shall be omitted and shall always be deemed to have been omitted. (b) after sub-section (1), the following shall be inserted and shall always be deemed to have been inserted, namely:- (1A) where certain activities or transactions consti
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Section 10. 5. In Section 10 of the Principal Act,- (a) in sub-section (1) – (i) for the words in lieu of the tax payable by him, an amount calculated at such rate , the words, brackets and figures in lieu of the tax payable by him under sub-section (1) of Section 9, an amount of tax calculated at such rate shall be substituted; (ii) in the proviso, for the words one crore rupees , the words one crore and fifty lakh rupees shall be substituted; (iii) in the proviso, for the punctuation full stop . the punctuation colon : shall be substituted; (iv) after the proviso, the following shall be inserted, namely:- Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. (b) in sub-section (2), for clause (a), the following sha
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fer of documents of title to goods or otherwise; (ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person. (b) in clause (c), for the word and figures Section 41 , the words, figures and letter Section 41 or Section 43A shall be substituted. Amendment of Section 17. 9. In Section 17 of the Principal Act, (a) after sub-section (3), the following shall be inserted, namely:- Explanation.-For the purposes of this sub-section, the expression value of exempt supply shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule. (b) in sub-section (5), for clauses (a) and (b), the following shall be substituted, namely:- (a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) furt
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general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and (iii) travel benefits extended to employees on vacation such as leave or home travel concession: Provided that the input tax credit in respect of such goo
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of Jammu and Kashmir , and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand Shall be inserted. Amendment of Section 24. 12. In Section 24 of the Principal Act, in clause (x), after the words commerce operator , the words and figures who is required to collect tax at source under Section 52 shall be inserted. Amendment Section 25. 13. In Section 25 of the Principal Act,- (a) in sub-section (1), in the proviso, for the punctuation full stop . , the punctuation colon : shall be substituted; (b) in sub-section (1), after the proviso and before the Explanation, the following shall be inserted, namely:- Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State. (c) in sub-section (2), for the provis
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ll be inserted, namely:- Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. Amendment of Section 34. 15. In Section 34 of the Principal Act,- (a) in sub-section (1),- (i) for the words Where a tax invoice has , the words Where one or more tax invoices have shall be substituted; (ii) for the words a credit note , the words one or more credit notes for supplies made in a financial year shall be substituted. (b) in sub-section (3), (i) for the words Where a tax invoice has , the words Where one or more tax invoices have shall be substituted; (ii) for the words a debit note , the words one or more debit notes for supplies made in a financial year shall be substituted. Amendment of Section 35. 16. In Section 35 of the Principal Act,- (a) in sub-section (5), for the punctuation full stop . , the punctuation colon : shall be substituted; (b)
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t may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ; (d) in sub-section (7), for the punctuation full stop . , the punctuation colon : shall be substituted; (e) after sub-section (7), the following shall be inserted, namely:- Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein. ; (f) in sub-section (9),- (i) for the words in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed , the words in such form and manner as may be prescribed shall be substituted; (ii) in the provis
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. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such
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b) in sub-section (5),- (i) in clause (c), for the punctuation semi colon ; , the punctuation colon : shall be substituted; (ii) after clause (c), the following shall be inserted, namely:- Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax; (iii) in clause (d), for the punctuation semi colon ; , the punctuation colon ; shall be substituted; (iv) after clause (d), the following shall be inserted, namely: Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax; Addition of new Sections 49A and 49B. 21. After Section 49 of the Principal Act, the following shall be added, namely- 49A. Notwithstanding anything contained in Section 4
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zero-rated supplies , the word export and exports shall respectively be substituted; (b) in the Explanation, in clause (2),- (i) in sub-clause (c), in item (i), after the words foreign exchange , the words or in Indian rupees wherever permitted by the Reserve Bank of India shall be inserted; (ii) for sub-clause (e), the following shall be substituted, namely:- (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under Section 39 for the period in which such claim for refund arises, Amendment of Section 79. 24. In Section 79 of the Principal Act, after sub-section (4), the following shall be added, namely:- Explanation.-For the purposes of this Section, the word person shall include distinct persons as referred to in sub-section (4) or, as the case may be, sub-section (5) of Section 25. Amendment of Section 107. 25. In Section 107 of the Principal Act, in sub-section (6), in clause (b),
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respectively. Amendment of Schedule I. 29. In Schedule I of the Principal Act, in paragraph 4, for the words taxable person , the word person shall be substituted. Amendment of Schedule II. 30. In Schedule II of the Principal Act, in the heading, after the word ACTIVITIES , the words OR TRANSACTIONS shall be inserted and shall always be deemed to have been inserted with effect from the 1st day of July, 2017. Amendment of Schedule III. 31. In Schedule III of the Principal Act, – (i) after paragraph 6, the following shall be inserted, namely:- 7. Supply of goods from a place outside India to another place outside India without such goods entering into India. 8. (a) Supply of warehoused goods to any person before clearance for home consumption; (b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption. (ii) for the
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