THE CHHATTISGARH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018.
9855/D-184/21-छ.ग./18 Dated:- 5-10-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
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 refe
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5), for the word, brackets and letter “clause (c)”, the word, brackets and letter “clause (b)” shall be substituted;
(f) in clause (69), in sub-clause (f), after 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 bee
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or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”
Amendment of 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 paragr
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vices-
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer 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
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(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein;
(ii) where received by a taxable person engaged-
(A) in the manufacture of such, motor vehicles, vessels or aircraft; or
(B) in the supply of 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 o
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has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover.”
(b) in the Explanation, in clause (iii), after the words “Constitution” the words “except the State 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 pers
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gs relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.”
(d) in sub-section (2), in the proviso, for the punctuation full stop “.” the punctuation colon “:” shall be substituted;
(e) in sub-section (2), after the proviso, the following shall 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”, t
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er and within such time as may be prescribed” shall be substituted;
(ii) the words “on or before the twentieth day of the month succeeding such calendar month or part thereof' shall be omitted; and
(b) in sub-section (1), for the punctuation full stop “.” the punctuation colon “:” shall be substituted;
(c) after sub-section (1) 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 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 ret
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shed by the suppliers
(2) Notwithstanding anything contained in Section 41, Section 42 or Section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(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 pay
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shall be such as may be prescribed.”
Amendment of Section 48
19. In Section 48 of the Principal Act, in sub-section (2), after the word and figures “Section 45”, the words and punctuation “and to perform such other functions,” shall be inserted.
Amendment of Section 49
20. In Section 49 of the Principal Act,-
(a) in sub-section (2), for the word and figures “Section 41”, the words, figures and letter “Section 41 or Section 43A” shall be substituted;
(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;
(i
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input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”
Amendment of Section 52.
22. In Section 52 of the Principal Act, in sub-section (9), for the word and figures “Section 37”, the words and figures “Section 37 or Section 39” shall be substituted.
Amendment of Section 54.
23. In Section 54 of the Principal Act,-
(a) in sub-section (8), in clause (a), for the words “zero-rated supplies” and “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
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er they occur the words '”fourteen days” shall be substituted.
Amendment of Section 143.
28. In Section 143 of the Principal Act, in sub-section (1), in clause (b), –
(i) in the proviso, in entry (ii), for punctuation full stop “.” the punctuation colon “:” shall be substituted; and
(ii) after first proviso, the following shall be inserted, namely:-
“'Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years 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.
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