The Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2017.
17/2017-State Tax Dated:- 31-7-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Naya Raipur, the 31st July 2017
Notification No. 17/2017 – State Tax
No. F-10-59/2017/CT/V (107). – 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) These rules may be called the Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017,-
(i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”, the words and figur
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and integrated tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (S) of section 29.”;
(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely:-
(i) name and addr
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basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
(vi) in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted;
(vii) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted:
(viii) in rule 96A, with effect from 1st July 2017, in sub-rule (5) the word “board”, the word “State Government” shall be substituted;
(ix) in FORM GST TRAN-1
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