~. ~ : 17.08.2017 ~/ffl0f10fl~fle,/01/2017 ( o.S ) - 9C°\17flllct, 1fl(Yf 3ITT ~ cITT" f.:n:r,, 2017 cf> f.nrs=r 61 cf> '3"1:f-f.nrs=r (s) "B ~ ~1fcl-a<-1'i cnT ~ ffl ~. ~ c#l ft-r:ITT-R-m tR 3~ ~icn 3 R.-lii:t> 08.08.2017 4. ~d~&l'<I, 1=fTT5 ~ 2017 cf> ~ ~ \JJ0 1t;?flehn"-<"- 3~ 4 fcrcr-toi ~ ~i7lcr~1f.icb ~ ~ ~ ~ tR ~ ~ qft -~ f.49 "flROTI cf> ~ (2) 4 crfu@ "-<"~Rd cZ1fcl-a<-1'i' cf> q1f m ~. ~ (4) 4 crfum ~ m 3@1TTf ~ (3) 4 crfum ~ cB1' Rlf.iR{tZ fcITTrr \ifTcTT ~. 312-m, :
31. w.
(1)
1.
2. '< Ri-1 R 4 cZJ fcl-a lll cnT cJ1f
(2) 9 ITfl -<·ll I q, 1fl(Yf 3ITT ~ qTT ~. 2017 cfft mxT 140 flt4R.c:i, '3cm f.nrs=r cnT f.nrs=r 11 7 cf> 3@1TTf ~ere cITT" ~~~~ qf5f ~ -<fvltcJ "cZJfcm ·~~28 ·3PN-c:i', 2017 l1T ~ ~ 'ITT'i1l \JJ0 1 C! fl c:7 ~~.,- 1 ~ ~t)· fcITTrr u=tTcTT ~ I t.9CT11x-Tllcp 1fl(Yf 3ITT wrr cITT" ~. 2017 cfft mxT 140 fl g q R. a, '3cm f.nrs=r cpl' ~ 117 cf> 3@1"@ ~ qTT ~- ~~~ tff5f ~-n x fut -R 4 ~ f~cf> &Txr 28 3~. 2011 <Tr ~cf> ~ ~ ~ thm~- 1 ~ cfR"~\Jllmtl ~ ~ \JJl ~ fl 21~-3~ °B fclqxOJ l:j::l ~~ctr 3ITT,l=f~
(3) (4) 20 3PTfc'f, 2017 28 3l1Tffi', 2017 (i) 1=fTT5 ~{ 2017 cf> ~ "'c} mh11 1 er, 1fl(Yf 3ITT ~ cITT ~. 2017 m 3TT'l1TT, ~ cf>x', ctr TfURf qTTcf> 3ITT '3c@ f.:r:r:r cf> frrll=r 87 cf> ~ cf> 3~ 20 3PN-c:i', 2017 ~ <Tr ~~~~'B~cITT ~ "0ITTTT ~ I
(ii) ~~"Rl3ITT-3~ ~ ffl cf> ~ '3cm f.n:rr.IT cf> f.nrs=r 117 cf> '3"1:f- ~ (1) m 3@1@ ~ \}-llt;?flel ~'141-<C!C!.--J-1 ~ cnx -R-<TTvITITT~ I
(iii) ~trt, ~ ~' 2017 ct~ " lPcfllfPlq, .,-rc;r 3ITT ~ qix ~' 2017 ct 3ITfThT ~ cl'ix, isffTT fcn ~ ~3fR- 3"&1 -if ~ fcrcRuT "Cf?f 11 ~~lflll 1Tlll" 6, ~ (i)ct3fT,R\i'PTTTTlmTf<1 cnx wr ~ xf ~ %, x~+cJ ~~~"xlfucnT~ ~ 11 ~ ~ "$ ~ 87 ct ~ ct 3~, ITTTcP 21 ~' 2017 xf \if1TT ffl ml" ~ (lq), <fUPIT ~ TT<) ~ ~· ct W~, 28 ~. 2017 qTT" <TT~ 1IcT \if1TT "cITTlTTI
3. ~ 3F<T xf~-n=cJ 20 wrn=r, 2017 ... ~
2. Gfl'{'{le.13fR-3efi ~ 3T:!™ cfR ~ ~ Pi4f5-i ~ ~ cfRT q>f '!!Jlctl-i : lPrnlfPlq, lfRYf 3ITT ~ cnx ~. 2017 ml" tlm 49 "$ ~ "$ 3~, ~ \J1l(.!flc:.'"'(JITT-3"ijj if fclcJxO( "Cf?f ~ ffl cfm ~ XR,n~ uiTTm qTT°, cnx. ~- m~, ~ m ~ 3F<T ~- vrr ~ ~ · ct 3ITfThT ~ t, cnT :PTTIR ~&ict~1Plcb ~ ~ m ~~cts{fPlcb ~ ~ cJ5l' ~c ~ ~ 6111T I {tJ~7cBx01 - ~ ~ "$ \-llllG-l.--JI "$ ~- cJlcflli~,-
(i) "~Ri«J ~,, xf ~ %, ~JC? .,-rc;r 3fR ~ cnx, 31fttPl<:rr.r, ® 2017 Wf tlTTT 39 ml" \:fq- 'c-TRT ( 1) ct 3le'fln1 ~ "Cf?f ~ ~ ~ < zyft-~1
(ii) "lPrnlfPlep .,-rc;r 3ITT ~ cfR, ~- 2017 ct 3lW@ ~ cl'ix" xf ~ %. lPrnl{i•l<t, .,-rc;r 3ITT ~ <'1'R·, 3~, 2017 ct 3lU!Tll 5 3ITT t1m 140 om ~ 3l~ ~ ~ f.=n:r:rr ct 3ITfThT, ~ ~, 2017 ct ~ ~ IJ17C!fl~73ffi"- 3"ijj 1f ~~ fclcJxO( "Cf?f 1f ~ ~ ~ q,~ om l,IB ¥~, 2017 ct ·~iz tfT?f ~ cfR ·~ wr "xlfu cnT 3Tm" I
3. ~ ~r 17 3l1Tm, 2017 ~ ~fu;r "BAT v'lll_!l~) lPrnlfl'lep ct xl\jlJqlM ct ".--JTB xf om~, (~~~ ~ cfR 3~<@ lPcttlfl•lq,, ~ Commissioner of State Tax Chhattisgarh, Raipur Notification Raipur, dated : 17.08.2017 No./CGGST/01/2017 (D5 ) - In exercise of the powers conferred by sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as ''the said Rules") and notification 3 dated 081 h August, 2017, on the recommendations of the Council, it is specified hereby the conditions in column (4) of the Table below, for furnish ing the return in FORM GSTR-3B electronically through the common portal for the month of July, 2017, for such c lass of registered persons as mentioned in the corresponding entry in column (2) of the said Table, by the date specified in the corresponding entry in column (3) of the said Table, namely:- SI. No.
(1)
1.
2. Class of registered persons
(2) TABLE Last date for furnishing of return in FORM GSTR-38
(3) Conditions
(4) R . d 20111 A t eg1stere persons ugus , entitled to avail input tax 2017 ... credit in te rms of section 140 of the Chhattisgarh Goods and Service Tax Act, 2017 read with ru le 117 of the said Rules but opting not to file FORM GST TRAN-I on or before the 28th August, 2017 R . t d 28tn eg1s ere persons entitled to avail input tax 2017 credit in terms of section 140 of the Chhattisgarh Goods and Service Tax Act, 2017 read with rule I 17 of the said Rules and opting to file FORM GST TRAN- I on or before the 28'11 August, 2017 August, ( i) compute the ''tax payable under the sa id Act" for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017;
(ii) file FORM GST TRAN-I under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B;
(iii) where the amount of tax payable under the Chhattisgarh Goods and Service Tax Act, 2017 for the month of @ July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash m accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with the applicab le interest calculated from the 21 st day of August, 20 I 7 till the date of such deposit.
3. Any other registered 2otn August, ... person 2017
2. Payment of taxes for discharge of tax liability as per GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Chhattisgarh Goods and Service Tax Act, 2017, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger.
Explanation.- For the purposes of this notification, the expression-
(i) "Registered person" means the person required to file return under sub-section (I) of section 39 of the Chhattisgarh Goods and Service Tax Act, 2017;
(ii) "tax payable under the Chhattisgarh Goods and Service Tax Act, 2017" means the difference between the tax payable for the month of July, 2017 as detailed in the return furnished in FORM GSTR-38 and the amount of input tax credit entitled to for the month of July, 2017 under Chapter V and section 140 of the Chhattisgarh Goods and Service Tax Act, 2017 read with the rules made thereunder.
3. Th is notification shall come into fo,ce with effect from the 17" day of Au~ 2017. (~ aPt Commissioner of State Tax Chhattisgarh, Raipur Commissioner of State Tax Chhattisgarh, Raipur otification Raipur, dated: ·- 8 AUG 2017 No. ( 03 ) - In exercise of the powers conferred by sub-ru le (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017, read with section 168 of the Chhattisgarh Goods and Services Act, 2017 (7 of 2017), on the recommendations of the Council, it is spec ified that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-38 electronically through the common portal on or before the dates as specified in the corresponding entry in column (3) of the said Table, namely:- Table Serial Number Month Date for filing of GSTR-3B
(1) (2) (3) I. July, 2017 20m August, 2017
2. August, 20 17 20rn September, 2017.
2. This notification shall come into force with effect from the gth day of August, 2017. (Sa eetha .P) Commissioner of State Tax Chhattisgarh, Raipur --- { I "".ti 'qR' 3t I .ti cfcl .,:) u C"JI ~ d I d , { I .ti q { . .,:) sliJ=ITq; ( 03 ) · Oc-di.fidli/, ;J:ITc>r 3-fi°{ ~ ~. 2017 (sliJ=ITq; 7 ~ 2017 <ITT) cf;'l- tmr 168 ~ mtr ~ on-i)-Ha1q; ~ 3-fi"{ ~ ~. 2017 ~ ~ 61 ~ 3qfil~J.1 (5) c;qm ~ ~~ cfif ~ ~ ~. ~ ~ R-lChl~~ll ~ ~ ' ~ ' fclf;JR;csc ~ ;,m,r 6 fcl;- ~ cfi'I" ~ ~ raar (2) * ~ti1fclf;JR;1SC m ~ ~ fcli::l{Uft, m-v1~Q.fie)3fR-3~ * $~cfi;;lfilch ~ ~ f!IJ.IJ.,.-~ trtm ~ ',Hlt<TR ~ 3c@" m<UfT ~ ~ (3) * cfi'I" ~ ~ * ~ti1fclf;JR;csc ~ <lT ~~a)-~. w.frcl:- sfi1f ~o ~
(1) (2) 1 ~. 2017 2 3fJTFcf, 2017
2. ~ ~ 8 3fJTFcf, 2017 ~ ~ ~ I ;il Q '(-t il .:fITT' -3-W ~ .(i'r artra-
(3) 20 W'TH, 2017 20 ~. 2017 ~ ~ ~~~ \.kc-flfldli/,, m ~ 3tlllcfcl. ,lall ~ .::> o.n4h.:ia1a. •ffQq{ . .::, ~ ~. ~ 21 3f1T'Fcf, 2017 ..:> ~;tfl-,f'lQ,(-ll)/01/2017( ")b ) - Oin.ft<(-ldl~ ~ ~ WfT cf;"{~. 2017 ~ ~ 61 ~ R-~ (5) 'R" ~ ~~ inT ~ ~ rr, ~ .f?I" finl;Tft~IT "CR ~ ~ 5 ~ 11 3f1TFcf 2011 .r, f;)J-cr1fi:t@a ~m.rar ~ ~ ~. ~ :--
(i) lfR'O'ft 'R",-- (q;-) ~ ~o 1 ~ Fcia:r (3) *· "20 3f1T'Fcf, 2011" rn ~ u~ ~ ~ "CR, "25 3f1T'Fcf, 201 r 3fifi ~ ~l"i4 ra ~ ; <~> ~ ~o 2 ~ Fcia:r (4) .f?I- 1R (i) *· "20 3f1T'Fcf, 2011" rn ~ ~l"i4 ~~"CR, "25 3f1T'Fcf, 201r 3fifi ~ ~~ ra ~; {'lf} ~ ~o 2 ~ FcTM (4) .f?I- 1R (iii) .r, "21 3f1T'Fcf, 201r 3f<fil ~ ~l"i4 ~~"CR, "26 3f1T'Fcf, 201r 3fifi ~ ~~ ra ~ ; ('El") ~ ~o 3 ~ FcTM (3) *· "20 3f1T'Fcf, 2011" rn ~ ~l"i4 ~ ~ "CR, "25 3f1T'Fcf, 201 r 3fifi ~ ~l"i4 ra ~ ;
(ii) w 2 *· ,t=qcsi)ij,,(01 ~ ~ 3lra ~ "um 49 ~ ~ ~ 3ioIBR," u~ ..:> ~ rn ~ ~~. "25 3f1T'Fcf, 2017 ~ m ~ tra"," 3fifi ~ ~l"i4 3ft,:~ ' ~ ~~I Commissioner of State Tax Chhattisgarh, Raipur Notification Raipur, dated 21.08.20 17 No./CGST/01 /2017 (o,) - In exercise of the powers confered by sub-rule (5) of Ruic 61 of the Chhattisgarh Goods and Services Tax Rules, 2017, on the recommendations of the Council, 1 otification o. 5 dated 17.08 .2017 is hereby amended as following, namely: -
(i) in the table,
(a) in SI. No. 1, in column (3), for the figures, letters and word "20th August, 2017", the figures, letters and word "25 th August, 2017" shall be substituted;
(b) in SI. No. 2, in column (4), in item (i), for the figures , letters and word "20th August, 2017", the figures , letters and word "25th August, 201 7" shall be substituted;
(c) in SL o. 2, in column (4) , in item (iii), for the figures , letters and words "2 1st day of August, 2017", the figures , letters and words "26th day of August, 2017" shall be substituted;
(d) in Sl. No. 3, in column (3), for the figures, letters and word "20th August, 2017", the figures , letters and word "25 th August, 2017" shall be su bsti tutcd ;
(ii) in paragraph 2, after the words "electronic credit ledger" occurring before the Explanation, the words, figures and letters "on or before 25 th August, 2017" shall be inserted.
2. This notification will be deemed effective August 21, 201 7. \§fff~JI¢, '<1~9,'< ~~- / 2017 - ~C{)X ~. R:'iicb : 15 R-iti~( 2017 ~ / f17V17V1"l~f1tl / 01 / 2017( 07- ) - tPITflfilld ~ ~ ~ cR, ~. 2017 (~ 7 ~ 2017 cnT) ~ 'c-lffi 168 cfi ~~ ~ tPrnlfilJ ct, ~ ~ ~ q5x f.n:ri:,, 201 7 cfi f.nTi:, 61 cfi '3 q PJ <-1 l--\ ( 5) &RT ~ ~ I Fcrti<-ll cnT >fm<T ~ ~. ~ ~ R-ilfj1R~1'i 1R ~ Fc1Plfcftc ~ \JlTTTT ~ fcn- ~ ~ ~ cfi ~ (2) ~ "<-1~1fc1Plfcftc .,-rn cfi ~ Fc1c1-1a~. ~ Jl~f1tl3!R- 3~ ~ ~fjcf~!Plcb w:f ~ f1Jl--\Jr[1 ~ cf) ~ ~ '3c@" ~ cf) ffl (3) ~ ~ ~~ ~ ~ -a~1fc1Plfcf~ a1~{cjj1· m ~~tr~. 3l~ :- \ifl~tlel3!R-3~ ~ ~ wlffcn~ llfff ufA" ~ 3TTff1, (JI~~ (I) (2) (3)
1. 3fll"ffi, 2017 20 R-ia~-1. 2017
2. R-ia~-1. 2017 20 ~ . 2017
3. ~ . 2017 20 'ic1~'1. 2017
4. 'ic1~'1. 2017 20 R:f1~'1. 2017
5. R:f1~'1. 2017 20 \JJ'ic1~ , 2018
2. ~ \ifl~t1tl3!R-3~ ~ ~ q)X ~ ~ Plcfo-1 ~ cnxr cnT ~ : ~ Jl~f12.lo1TT-3~ ~ fc1c1-101 11?r ~ ~ ~ ~ -1R1+~1~a ~ &RT '3c@" ~ ~ 'c-lffi 49 cfi mcrc:rFiT cfi 3l~ C{)X, ~ . mfur, ~ <TT \JCKf ~ cfi 3@T@ ~ ~ ~ ~ cfi ~'cT ~ ~lfll~ cnT Pl Jg'7, 3TTff1, ~ cfi ~. un- '3c@" ~ cfi ~ (3) ~ cffcrm t, ~ ~ &RT '3c@" fc1 c1 -1 a 1 11?r ~ ~ vTT'1T t, ~ fl ~1 Pl c:fil ~ m m :,&l<tj;;lf.:1<ti llm ~ i1i1. ~ ,ft 'TT'lc,\ ITT. -ni\ i]n[qS ~ 1~ ~qt)✓ ~ q)X~ ffnlfilld_, ~ Commissioner of State Tax Chhattisgarh, Raipur Notification No. /20 17-State Tax Raipur, 15 th September, 2017 No. /CGGST/01 /2017 ( Ot ) - In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 6 I of the Chhattisgarh Goods and Services Tax Rules, 2017, on the recommendations of the Council it is hereby specified that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of the said Table, namely:- Table SI. No. Month Last Date for filing of return in FORM GSTR-3B (]) (2) (3) I. August, 2017 2otn September, 2017
2. September, 2017 201h October~ 2017.
3. October, 2017 20111 November, 2017
4. November, 2017 2ou1 December, 2017.
5. December, 2017 201n January, 2018
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions- of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return . ~~ Commissioner of State Tax Chhattisgarh, Raipur ~ qjx 3ll~<ttt 8-a) fp I ~, '<Ill 9,'< ~. R.1icB : 2 1 fflc=i~x. 2011 ~ :- '0rn"itP l<t, 1ffi>f 3fix ~rTT q>x ~- 2017 * ~ ~ ~~'{it) -e)-311~~~1-1, "# tl~ ti 0 11 ~ ffl ~ ~-~ ~ ~ I ~/fi"i1J1~\JT1~xi21/01/2011( 02, ) - '0ct11xi 1rd 1ffi>f ~ xTcrT ~ ~. 2017 (~ 7 ~ 2011) c#r tITTT 168 cfi m~ ~ '0rnJxi ll i$ 1ffi>f ~ x=tcrr qjx f.TTr:r, 2017 cf) FTTP, 117 mxT ~ ~rfm-n:i\ C()f ~ q)"W ~- ~ c#r ft,Lp1R~i'i cR, ~ z:AlQxitl it3l1'1QQ1- 1 if tfl!:iOI I ~ ~ ml ~ 31 ~. 2017 cTTP ~ vl'TTfr t I (\v "' . ·~ I~ ( m.) ~cR~ th-fl fl' Id., ~ Commissioner of State Tax Chhattisgarh, Raipur Raipur, 2 1st September, 2017 Sub_ject: Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 1)7 of the Chhattisgarh Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Chhattisgarh Goods and Services Tax Rules, 20 17 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, on the recommendations of the Counci I, the period for submitting the declaration in l!'ORM GST TRAN-1 is extended till 3 1st October, 2017. Commissioner of State Tax Chhattisgarh, Raipur ~ q>x 3il~cffi Offi1'<i~ 14, -<Ill~'< ~ ~ /2017 -~ ctR xlll9,-<. R.:iicb : ! '.s -\o -'2..0\7 ~ /-<~hfl'Jlll-!-<-lel/01 /2017 ( 09 ) - v,dh-1i1cr, ~ 3tR xfcTT cnx ~. 2017 (~ 7 x=r-=( 2017) (~ ~ ~ 4~illtj '3c@ ~ ~ Tf<TT ~) "$)" 'tfRT 168 3tR v~mi1d ~ 3tR ~ cnx frr:r:r, 2017 cf> frr:r:r 40 cf> '14"-frr:r:r
(1) cf> m (~) cf> >ITTrcTFlT cf> ~1'{-Jx 0 1 ~\ ~ ~ cnx, x~"<-><'li:fia cllfcl-a~'i KRY, ~ '3c@ ~ "$)" 'tfRT 18 "$)" '14"-'tfRT ( 1) cf> 3Tt:TR ~ cnx ~ cnl" c>fPf '3crR cf> ~ 1TT6 ~, 2017, ~. 2017 3tR ffla~x, 2017 cf> ~ "4"Bf "ITT TT"(,!" ~, ~ Gft~'tie'I 311,e'lttl-01 ~ Elltl 0 11 ~ ~ "$)" wn:r-xfr:rr cITT ~~ (fiiAm -cfr.) 31 ~, 2017 c'fcn Rl-<-~11Ra ~ ~ 1 ~.~cnx Commissioner, State Tax Chhattisgarh, Raipur Notification No. /2017 - State Tax Raipur, Dated: 13th October, 2017 No./CGGST/01/2017 ( o~ ) - In pursuance of section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Chhattisgarh Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC- 01, by the registered persons, who have become eligible during the months of July, 2017, August, 20 17 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31 st day of October, 2017. k~ (Sangeetha P.) Commissioner, State Tax Chhattisgarh, Raipur / 3l I ~cffi ~ q,x 8ctllfJJ I~. -<Ill~'< ~ ~ 05/2017-~'-:'tle'l ~. R:.-Jicfj : 28 ~' 2017 ~ : ~ \3c{!i6°1 c5 ~qj6-4 q)l W{i)q Gft~-t1e'l ~~Jiq)-03 1l ~ ~ qft ~ filOO q)l" ~ ~ "c5 ~q'{O( qft" ~ ~ ~ qft" °Wm-~ 1l ~I ~ f1l'-lil~fle'l /01 /2017 ( 1,D ) - 'cPCT"fl'tlliq, +:fIB 3TTx ~ cITT" ~' 2017 (~ 7 X11 2017) ~ mxr 168 rf> m~ 1lfm=r '0rn"mi1ct, ,=r,c;r ~ ~ cITT" f.n:ii:r, 2017 cFi frr:r:r 3 cFi Bl=r-frr:r:r (4) m ~ ~,Fcradi cpl i;n:rm ffl ~. ~ ~ R=l4'l1R~n· cfi 3ITc:llx ~. 'cPrnlfPld ,=r,c;f ~ ~ cITT" ~' 2017 ~ mxT 10 cfi ~ "ER cpl :f@Ff ~ rf> ~ cfj 01 'cpl ~ \311 ~ 'ti t7 fTl ~ ~ 47- 03 ~ ~ ffl cf) g,Jqc:IT ffiW cITT tTTfur "fcTcp cf) fclq~UI ~ ~ ~ m ~ ~ 30 ~, 2017 c,cp ~ ~ t I -. ~~\~ (wfu=rr 1ft.) dli ~ cITT" 3WJcRl 'cPCT"flflllq,, ~ ,. Commissioner of State Tax Chhattisgarh, Raipur Order No. 05 /2017-GST Raipur, 28th October, 2017 Subject: Extension of time limit for intimation of details of stock held on the date '! preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 No./CGST/01/2017 (10 ) - In exercise of the powers conferred by sub-rule (4) of rule 3 of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, on the recommendations of the Council, the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 of the Act is exercised in FORM GST CMP-03 is extended till 30th November, 2017. (Sangeetha P.) Commissioner, State Tax Chhattisgarh, Raipur - at tgcffi ~ q5x 8ctl'lft41 ~, -<Ill 9;'< ----~~---- ~, ~.-Jich : 28 ~, 2017 ~ fl"i'111~flt1 /01 /2017 (11 ) - 'c:Pi:~flflll<r, ~ 3TR 00 q)x ~, 2017 (~ 7 ~ 2017) ~ ~ 168 cfi "flTQ1" ~ 'c:Prn"lflllct, ~ 3tR oo q5x f.n:l.:r, 2017 cfi f.nTi:r 24 cfi \:f(l-~ (2) cfi ~ (€f) cnT ~ ~ ~, ~ c#r R:!Lb1R~n cfi 3IB:TR ~ ~c'l~Eilxl, m \J"ll~fle'l 3llx~;:M-26 l=l ~ ~cvlcf~IPich ~ ~ \Jll=!T ffl ~ ~ 31 ~-<iiH, 2017 Wn ~ ~ ~ I m_, ~ ~ ~✓ ( . ~ q)x ~ 'c:Prn')flllct,, ~ Commissioner of State Tax Chhattisgarh, Raipur Order No. 06/2017-GST Raipur, 28th October, 2017 Subject: Extension of time limit for submitting application in FORM GST REG-26 No./CGST/01/2017 (11 ) - In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), on the recommendations of the Council, the period for submitting electronically the application in the FORM GST REG-26 is here by extended till 31st December 2017. -. (Sangeetha P.) Commissioner, State Tax Chhattisgarh, Raipur - / ~ ~ 01 /2011-'111~t1c!1 ~, ~.=ticl? : 28 ~, 2017 ~ : 0ctflt1Jlct, ~ ~ 00 ~ ~. 2017 ~ ~ 117 ~ cfficJ ~ U1l~t1c!1 ~-1 -q mlfl1T ~ -m cJft ~-~ -q ~ I ~ ~\Jl"IC!fie'l/01 /2017 ( 12-) - Bffilfi'lct, ~ 3iTx 00 cfR ~, 2017 (~ 7 ~ 2017) cBl' 'cJRT 168 cf) ~ ~ Brrilfi'lct, ~ ~ 00 cfR f.n:1i,, 2011 * f.n1i, 111 cBl' ~1Rrum cpl" >f<TTlT ~ ~. ~ cBl' R=J451R~r1 * 3mlR "CR, ~ ~ / filU17'1flC!fitl /01 /2011 (os) ~.=ticl? 21 Ridcilx, 2011 cm ~ ~ ~, ~ u17C!fitl iT3ilxC!C!.=t-1 ll ~ >ffijcf m cCr ~ 30 ~ . 2017 cfcf> ~ ~ t-1 (fi,~cil ~ .) ~cfR~ Bcfllfillq,, ~ -·~ ,---- ----- ..- ./ / Commissioner of State Tax Chhattisgarh, Raipur Order No. 07/2017-GST Raipur, 28th October, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017 No./CGST/01 /2017 (1-2-. ) In exercise of the powers conferred by rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, and in supersession of Order No. CGGST/01 /2017(08) dated 21 st September, 2017, on the recommendations of the Council, the period for submitting the declaration in FORM GST TRAN-I is hereby extended till 30th November, 2017. (Sak~ -. . Commissioner, State Tax Chhattisgarh, Raipur - '111gcffi ~ cfR 8ct%1ti 4 I~. '!I~ 9;'< ~ cl)1TTcp 08/2017-uft~tle.1 ~- ~-iicf> : 28 ~- 2017 ~ : @rn"it1.11~ 1=11c1 3tTx ~ cfR ~. 2011 r5 ~ 12ocn r5 3Rf1fcJ ~ uft~t1tl ~-1 "ff mqu11 ~ 'ffi qft wm-~ if ~ I ~ t1l\JJl1_!t1tl/01 /2011 (!3 ) - 0ctflt1.11c;; l=fTR ~ ~ Q)X ~. 2011 (~ 7 ~ 2017) c#r 'cfffi 168 c5 ~ ~ 0ctflt1.11c;; Blc1 3Tfx ~ cpx ~. 2011 ci5' ~ 12ocp crft ~1fcrc-gi1 q)'f WTTlT m ~. ~ crft ffl451R~n ci5' 3frcITT ~- ~ \JJll_!x-itl ir~l'l!l,!l,!-i-1 ~ ifmt i, tlTtfUTT ~ ffl' cBT ~ 30 ~. 2017 c'fq? 1~ (fii~c11 -qt.) ~ Q)X ~ 'c:PIT!lti 4lct,, ~ -.. Commissioner of State Tax Chhattisgarh, Raipur Order No. 08/2017-GST Raipur, 28th October, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN~l under rule 120A of the Chhattisgarh Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, on the recommendations of the Council, the period for submitting the declaration in FORM GST TRAN-1 is hereby extencled till 30 th November, 2017. ... . (S1& Commissioner, State Tax Chhattisgarh, Raipur -----4 31 IY,cfd ~ <fR affi\tt~l<f;, -<1~9;< ~' ~.-Jjqj : 15 ~. 2017 ~ : thtlh·1-•1cti ~ ~ ~ <fR ~. 2011 cf)- ~ 111 cf)- crncr ~ Gfl~tte'I ~-1 Tf mlfDT ~ ~ ~ ~-~ Tf cpt-1 ~ f11'11l(!f1e) /01 /2017 ( I if ) - EPrr11t1J1ct, lf@ GITT ffiT ~ ~. 2017 (~ 7 ~ 2017) clft tTRT 168 cfi ~ ~ EPctnflJlct, l=(fcVf GITT mT ~ ;f.i~, 2017 cf) ~ 117 m,- ~,fcl-a~- cfTT "!nTilT q)"ffi ~. ~ m,- R=tlfj,R~n cf) 3mITT ~. ~ ~ /ffi'11l\Jll~t1c£1/01 /2017 (12) ~.-Jiqj 21 R=taci!'{, 2017 crn ~ ~-q)"ffi ~, >RT)q \Jl"l(!fle1 it3ll'{(!~.-J-1 li £l'jt51o11 ~ ~ cBl' ~ -. . ~ ~~~ EPctflflJlct,, ~ - Commissioner of State Tax Chhattisgarh, Raipur Order No. 9/2017-GST Raipur, 15th November, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 117 of the Chhattisgarh Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 201 7, on the recommendations of the Council, and in supersession of No./CGST/01/2017(12) dated 21 st September, 2017, except as respects things done or omitted to be done before such supersession, the period for submitting the declaration in FORM GST TRAN-1 is hereby extended till27•December,2017. ~ ~ "' (S~ etha P.) -. Commissioner of State Tax Chhattisgarh, Raipur -- '111~cffi ~ 'ij)x octfl'fl•II er;, xi~~ ~---------- ~. ~.-Jiqj : 15 ~. 2017 ~ : 8rn1'tM4 lfR'r afR ~ cfR ~. 2017 ~ ~ 120cf; ~ 3R'J1fu" ~ G\11.:'tic!'I ~-1 °ff E!~EtDII ~ ~ ~ ~-~ °ff ~ I ~ t11'5fl~'{-ie)/01 /2017 ( {5 ) - 'c§c:c,l'{-iJlct, lffi'f" 3ITT "WIT qR" ~. 2017 (~ 7 ~ 2017) "ml ~ 168 cfi ffl -qfml- 0c:c1"i'{-iJlct, lffi'f" 3ITT "WIT qR" f.nr,, 2011 * f.nrJ:f 12ocp" -mr ~1Rta~1 cnT WTT1T ~ ~. ~ -mr ~451R~n * 3ITtm "CR, ~ ~ / t11 '11"1 '111 ~ '{1 el/ 01 / 2011 ( 13) ~ ~ cRc) ~. ~ "11~'<1tl ?:1'1l1x~~.-i-1 30 ~. 2017 ~ ~ vmtt t I -. . ~.-Jjqj 28 ~. 2017 'P1" ~ >ffiFI" ffl "ml ~ (~, ~ qR" 3TT<JcRf 'c§c:c,l'{-iJlct,, ~ Commissioner of State Tax Chhattisgarh, Raipur Order No. 10/2017-GST Raipur, 15th November, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-I under rule 120A of the Chhattisgarh Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017, on the recommendations of the Council, and in supersession of Order No./CGST/01/2017(13) dated 28th October, 2017, except as respects things done or omitted to be done before .such supersession, the period for submitting the declaration in FORM GST TRAN-I is hereby extended till27•December,_wl7. w . (Sangeetha P.) - Commissioner of State Tax Chhattisgarh, Raipur -. . ------ 311,Qcfd .(la,Z,4 c:fR' .:, UC""cfltt di GI .(Ill q .( . .:, ~ ~ 56/2017 -~ ~ " ~. 15 ;rcn:iR', 2017 ~ ~/.ffl;/IQ<t4t)/Q1/2017( / 0 ) - ~• &nfl<tldlq, 1ffiif 3ttl mfT ~ ~. 2017 i); faTTn:r 61 i);- 3'Cf-~ (5) i);- ~ ~ oc'cfl<tldlq, 1ffiif 3ttl mIT ~ ~. 2017 (2017 cnT 7) <#i'l' um 168 ~ ~ ~~ cnT 1FIT1r cf;& sV• ~ <#i'l' ~Qil~~ff "C:R, ~ RiGtffiitc. ~ ~ ~ <tt'Rt1ft i);- ~ (2) ~ mu mGtffiitc: ;i;m- i);- ~ ~ ;ilQ<t4t)-'11"{-3~ ~ RlcHufl 3Cfn <tfRUfi i);-~ (3) ~ cfr-f~l..fl ~ ~ mu mGtffiitc. ~ crrfra- ~ m ~ ~ <ttl<Hlcr-4 tflhr i);- mt.en,~ $vlcf?iGicfi ~ * ~ <#i'l' ~. ~ :- -- sf>. fr. 1ITTJ ~ JIQ<ttt)3ITT"-3~ ~ ma,<ofl ~ ~ i);- ~ ~ crrfuy
(1) (2) (3)
1. ~. 2018 2 0 Qi,("d"ft I 2 0 1 8
2. Qi,("d"ft I 2 0 1 8 20 1ml, 2018
3. 1ml, 2018 20 3m, 2018
2. ~ .,ftQ<t4t)3ITT"-3~ i);-~ ~ ~ i);- 3..-Jflilcrl i);- ~ Cn"U cnT ~ : ~ ~ .,ftQ<t4t).,rr,("-3~ ~ ma,<ofl i;i-fmf ~ cfTt>IT ~ ,f-i1-ft)cfia ~. 3Cfn ~ <#i'l' ~ - c.. um 49 i);-~ i);- 3"flcrl" ~ sV· 3Cfn ~ i);- 3"ftal m ~. ilffijf°, ~ m ~ ~ ~ i);- ~ ~ ~ cnT, 3Cfn <tfRUft i);- ~ (3) ~ mu 3~t>1ffila ~ crrfra-, ~ .3lm' 3Cfn ma,ofl i;i-fmf ~ <#;')' JrtTiffi <#;')' -;;JTcft ~. * 3mTl'Tcf, ~ ---- -4~1~-fd. $vlif~'fGiifi ~ mcrr m -$Jl~cf ....... ?~--....ifi ~ mcrr * mifi~a ~ 3..-Hlilcr1 ifitml - Commissioner of State Tax Chhattisgarh, Raipur Notification No. 56/2017 - State Tax Raipur, 15th November, 2017 No./CGST/01/2017 ( ,6 ) -In exercise of the powers conferred by section 168 ofthe Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the '!' Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table SI No. Month Last date for filing of return in FORM GSTR-3B .
(1) (2) (3) I. January, 2018 201h February, 2018
2. February, 2018 20th March, 201 8
3. March, 2018 20 th April, 2018
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in col umn (3) of the said Table. on which he is required to furnish the said return. ~ , C . ~ l'S ·r omm1 s1oner o tate ax Chhattisgarh, Raipur 3lnlcfcf ~ Q>X f§c=d1tPI~, xlll9,x ~. -~ I ~. xl<-19,{-il<t5 . ..... .. . ../.Nx, 2017 ~ : Y~ ~lJ"-guT ct ~cf>~ <PT Y~ ufl~tl~ x-f!~J.-tcfl-03 ~ Y~cf ~ cJft 1lcfcrdf d I~ ts! <ITT tnfur ffi<f> ct ~cl-< o I cJft ~-=q-;rr Y~ ~ qft-~-~ ~ <{f.tr I • s:b~lcb ~\Jjj~{i2l/01 /2017 ( /"1- ) - t9cdl{Plcti ~ 3-tfx ~ cBx ~, 2017 (s:n~icb 7 ~ 2017) ~ tlTxT 168 cf) "{TTQ;f ~ t9cdl{Plcti ~ 3-trx 00 cBx frr:Tq, 2017 cf) frr:Tq 3 cf) B11-~ (4) ~ ~ ~IRmll'i C{5T ~ ~ ~, YRti~ ~ R-ilfjlR~11· cf) 3IB:TR "CR, ~ s:b~icb '{~IJ11~{i27 /01 /2017(10) ~ ~ ~ ~ , t.Pcdl{Plcti ~ 3-trx 00 cBx ~. 2017 ~ tlTxT 10 cf) ~ cBx q5T "jJlcil-i ~ cf) fqct5c=,q q5T ~ Ji~{i27 '{~~~YI- 03 it ~ ~ cf) l.[4cla1 cil~{g ~ - mft=r ~ cfi fc1clx 0 1 ~ ~ ~ ~ ~ ~ 31 (iHcl~, 2018 cfq5 ~ \JlTffi % I 2 Commissioner of State Tax Chhattisgarh, Raipur Order No. 11 /2017-GST Raipur Dated ;< . .l.. December, 2017 Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 No./CGST/0I /2017 (ft ) - In exercise of the powers conferred by sub-rule ( 4) of rule 3 of the Chhattisgarh Goods and Services Tax Rules, 2017 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (hereafter referred to as "the Act"), on the recommendations of the Council, and in supersession of Order No ./CGST/01 /2017(10) ·dated 28th October, 20 17, the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 of the Act is exercised in FORM GST CMP-03 is extended till 3l " January, 2018. ~~ (Sangeetha P.) Commissioner, State Tax Chhattisgarh, Raipur 1 Subject-Chhattisgarh Goods and Services Tax Act Adhisuchna No. 05-17.08.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 03-08.08.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 06-21.08.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 07-15.09.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 08-21.09.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 09-13.10.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 10-28.10.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 11-28.10.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 12-28.10.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 13-28.10.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 14-15.11.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 15-15.11.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 16-15.11.2017 Comm. Subject-Chhattisgarh Goods and Services Tax Adhisuchna No. 17-21.12.2017 Comm.