{"id":7609,"date":"2017-08-17T00:00:00","date_gmt":"2017-08-16T18:30:00","guid":{"rendered":""},"modified":"2017-08-17T00:00:00","modified_gmt":"2017-08-16T18:30:00","slug":"the-chhattisgarh-goods-and-services-tax-fourth-amendment-rules-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=7609","title":{"rendered":"The Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017."},"content":{"rendered":"<p>The Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.<br \/>22\/2017-State Tax Dated:- 17-8-2017 Chhattisgarh SGST<br \/>GST &#8211; States<br \/>Chhattisgarh SGST<br \/>Chhattisgarh SGST<br \/>Commercial Tax Department<br \/>\nMantralya, Mahanadi Bhawan, Naya Raipur<br \/>\nNotification No. 22\/2017 -State Tax<br \/>\nNaya Raipur, the 17th August 2017<br \/>\nNo. F-10-63\/2017\/CT\/V (112):- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax, 201 7, namely :-<br \/>\n2. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.<br \/>\n(2) Save as otherwise provided, they Shall come into force on the date of their publication in the Official Gazette.<br \/>\n2. In the Chhattisgarh Goods and Services Tax Rules, 2017,-<br \/>\n(i) in rule 3, in sub-rule (4), for the words &#8220;sixty days&#8221;, the words &#8220;ninety days&#8221; shall be substitut<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121715\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words &#8220;specify that&#8221;, the words &#8220;specify the manner and conditions subject to which the&#8221; shall be substituted;<br \/>\n(v) in rule 87,-<br \/>\n(a) in sub-rule (2), the following shall be inserted, namely:-<br \/>\n&#8220;Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.<br \/>\nProvided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board&#39;s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.&#8221;;<br \/>\n(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-<br \/>\n&#8220;Provided further that a person supplying online information and database access or retrieval<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121715\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>g Form shall be substituted, namely:-<br \/>\n&#8220;FORM GST REG-13<br \/>\n[See Rule 17]<br \/>\nApplication\/Form for grant of Unique Identity Number (UIN) to UN Bodies\/ Embassies \/others<br \/>\nState \/UT &#8211; District &#8211;<br \/>\nPART A<br \/>\n(i)<br \/>\nName of the Entity<br \/>\n(ii)<br \/>\nPermanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)<br \/>\n(iii)<br \/>\nName of the Authorised Signatory<br \/>\n(iv)<br \/>\nPAN of Authorised Signatory<br \/>\n(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)<br \/>\n(v)<br \/>\nEmail Address of the Authorised Signatory<br \/>\n(vi)<br \/>\nMobile Number of the Authorised Signatory (+91)<br \/>\nPART B<br \/>\n1.<br \/>\nType of Entity (Choose one)<br \/>\nUN Body __ Embassy____ Other Person __<br \/>\n2.<br \/>\nCountry<br \/>\n2A.<br \/>\nMinistry of External Affairs, Government of India Recommendation (if applicable)<br \/>\nLetter No.<br \/>\nDate<br \/>\n3.<br \/>\nNotification details<br \/>\nNotification No.<br \/>\nDate<br \/>\n4.<br \/>\nAddress of the entity in State<br \/>\nBuilding No.\/Flat No.<br \/>\nFloor No.<br \/>\nName of the Premises\/Building<br \/>\nRoad\/<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121715\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> Address<br \/>\n9.<br \/>\nDocuments Uploaded<br \/>\nThe authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution \/ power of attorney, authorizing the applicant to represent the entity.<br \/>\nOr<br \/>\nThe proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution \/ power of attorney, authorizing the applicant to represent the UN Body \/ Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body\/ Embassy etc.<br \/>\n10.<br \/>\nVerification<br \/>\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nPlace: (Signature)<br \/>\nDate:<br \/>\nName of Authorized Person:<br \/>\nOr<br \/>\n(Signature)<br \/>\nName of Proper Officer:<br \/>\nDesignation:<br \/>\nJurisdiction:<br \/>\nPlace:<br \/>\nDate:<br \/>\nInstructions for submission of application for<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121715\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.22\/2017-State Tax Dated:- 17-8-2017 Chhattisgarh SGSTGST &#8211; StatesChhattisgarh SGSTChhattisgarh SGSTCommercial Tax Department Mantralya, Mahanadi Bhawan, Naya Raipur Notification No. 22\/2017 -State Tax Naya Raipur, the 17th August 2017 No. F-10-63\/2017\/CT\/V (112):- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=7609\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7609","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7609","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7609"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7609\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}