TaxTMI 
TaxTMI 
Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2018
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....otherwise provided in these rules, they shall come into force on the date of issue of this notification. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017,- (i) in rule 89, for sub-rule (5), the following shall be substituted, namely:- "(5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) × Net ITG÷ Adjusted Total Turnover} - tax payable on such inverted rated supply of goods and services. Explanation:-Forthe purposes of this sub-rule, the expressions - (a) "Net ITC" shall mean input tax credit availed on inputs during the relev....
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.... Comptroller and Auditor General of India. (4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers. (5) (a) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Committee may deem fit; (c) the meeting of the Committee shall be presided over by the Chairman, or in his absence, by the Vice-Chairman; (d) the....
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....rosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (i) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of the nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised; (j) to identify beneficial and safe sectors, where investments out of Fund may be made, and make recommendatio....
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....s bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory; (iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force; (iv) village ormandal orsamiti orsamiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes; (v) an educational or research institution incorporated by an Act of Parliament or the Legislature of a State or Union Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act....
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....e Act to make an order that the whole or any part of the central tax is refundable; (iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against "**", the following shall be substituted, namely:- "** The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice" (iv) after FORM GSTR-8, the following FORM shall be inserted, namely:- "FORM GSTR-10 (See rule 81) Final Return 1. GSTIN 2. Legal Name 3. Trade Name, if any 4. Address for future correspondence. 5. Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled) 6. Reference number of cancellation order....
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....ted Tax 4. Cess 10. Interest, late fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of (a) Integrated Tax (b) Central Tax (c) State/Union territory Tax (d) Cess (II) Late fee (a) Central Tax (b) State/Union territory tax 11. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of authorized signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date - dd/mm/yyyy Instructions: 1. This form is not required to be filed by taxpayers or persons wh....