TaxTMI 
TaxTMI 
THE CHHATTISGARH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018.
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....oods and Services Tax Act, 2017 (No. 7 of2017), (hereinafter referred to as the Principal Act),- (a) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of Section 171" shall be substituted; (b) in (b) in clause (16) for the words "Central Board of Excise and Customs" the words "Central Board of Indirect Taxes and Customs" shall be substituted; (c) in clause (1 7), for sub-clause (h), the following shall be substituted, namely:- "(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and" (d) clause (18) shall be omitted; (e) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted; (f) in clause (69), in sub-clause (f), after the word and figures "Article 371", the words, figures and letter "and Article 371J" shall be inserted; (g) after clause (102), the following shall be inserted, namely:- "Explanation.-For the removal of doubts, it is hereby clarified t....
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....hall be inserted, namely:- "Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher." (b) in sub-section (2), for clause (a), the following shall be substituted, namely: "(a) save as provided in sub-section (1), he is not engaged in the supply of services;" Amendment of Section 12. 6. In Section 12 of the Principal Act, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1) of" shall be omitted. Amendment of Section 13. 7. In Section 13 of the Principal Act, in sub-section (2), the words, brackets and figure "sub-section (2) of " wherever they occur, shall be omitted. Amendment of Section 16. 8. In Section 16 of the Principal Act, in sub-section (2),- (a) in clause (b), for the Explanation, the following shall be substituted, namely:- "Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, serv....
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....upply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and (iii) travel benefits extended to employees on vacation such as leave or home travel concession: Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force." Amendment of Section 20. 10. In Section 20 of the Principal Act, in Explanation, in clause (c), for the words and figures "under entry 84,", t....
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....s relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed." (d) in sub-section (2), in the proviso, for the punctuation full stop "." the punctuation colon ":" shall be substituted; (e) in sub-section (2), after the proviso, the following shall be inserted, namely:- "Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed." Amendment of Section 34. 15. In Section 34 of the Principal Act,- (a) in sub-section (1),- (i) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted; (ii) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted. (b) in sub-section (3), (i) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted; (ii) for the words "a debit note", the words "'one or more debit notes for supplies made in a financial year" shall be substituted.....
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....r Section 43 of the Principal Act, the following shall be added, namely:- "43A. Procedure for furnishing return and availing input tax credit. (1) Notwithstanding anything contained in sub-section (2) of Section 16, Section 37 or Section 38, every registered person shall in the returns furnished under sub-section(l) of Section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers (2) Notwithstanding anything contained in Section 41, Section 42 or Section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit available, on the basis of details furnished by the suppliers ....
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....alance of the input tax credit on account of central tax is not available for payment of integrated tax;" Addition of new Sections 49A and 49B. 21. After Section 49 of the Principal Act, the following shall be added, namely- "49A. Notwithstanding anything contained in Section 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of Section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax." Amendment of Section 52. 22. In Section 52 of the Principal Act, in sub-section (9), for the word and figures "Section 37", the words and figures "Section 37 or Section 39" shall be substituted. Amendment of Section 54. 23. In Section 54 of the Pri....