Chhattisgarh Goods and Services Tax (Fourteenth Amendment) Rules, 2018

Jan 04, 2019 | by Avantis RegTech Legal Research Team


The State Government of Chhattisgarh on December 31, 2018 has published Chhattisgarh Goods and Services Tax (Fourteenth Amendment) Rules, 2018 to further amend the Chhattisgarh Goods and Services Tax Rules, 2017.

Some of the major amendments in the Chhattisgarh Goods and Services Tax Rules, 2017 are as under:

·         In rule 12 which specifies the procedure for grant of registration to persons required to deduct tax at source or to collect tax at source, after sub-rule (1), the following sub-rule shall be inserted, namely:

(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.

·         In rule 45 which specifies conditions and restrictions in respect of inputs and capital goods sent to the job worker, in sub-rule (3), after the words “received from a job worker”, the words, “or sent from one job worker to another” shall be omitted.

·         In rule 46 which specifies provisions for issuing Tax invoice, after the fourth proviso, the following proviso shall be inserted, namely:

Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).

·         In rule 49 which specifies the provisions regarding issuance of Bill of supply by the supplier, after the second proviso, the following proviso shall be inserted, namely:

Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).

·         In rule 54 which specifies Tax invoice in special cases:

o   In sub-rule (2), the following proviso shall be inserted, namely:

Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).

o   In sub-rule (4), the following proviso shall be inserted, namely:

Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).

·         In rule 96 which specifies the procedure for Refund of integrated tax paid on goods exported out of India, in sub-rule (1), in clause (a), after the words “export goods duly files”, the words “a departure manifest or” shall be inserted.

·         After rule 109A, the following rule shall be inserted, namely:

109B - Notice to person and order of revisional authority in case of revision.

·         After rule 138D, from a date to be notified later, the following rule shall be inserted, namely:

138E - Restriction on furnishing of information in PART A of FORM GST EWB-01.

·         FORMS:

o   FORM GST RFD-01 - Application for Refund, shall be substituted.

o   FORM GST RFD-01A - Application for Refund (Manual), shall be substituted.

o   FORM GSTR 9 - Annual Return, shall be substituted.

o   FORM GSTR 9A - Annual Return (For Composition Taxpayer), shall be substituted.

o   FORM GSTR 9C - PART – A Reconciliation Statement; PART – B Certification, shall be substituted.

o   After FORM GST APL-03, the following form shall be inserted, namely:

o   FORM GST RVN-01 - Notice under section 108.

o   FORM GST APL-04 - Summary of the demand after issue of order by the appellate authority, Revisional Authority, Tribunal or Court, shall be substituted.

URL: https://www.comtax.cg.nic.in/2018/rule/74-Rule-121-31.12.2018-Hindi-Fourteenth%20amendment%20to%20the%20SGST%20Rules,%202017%20..pdf


Bookmark

Related Updates



Alternate Text

Get updates on the go on RuleZbook Mobile App.