TaxTMI 
TaxTMI 
The Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2019
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....Rules, 2019. (2) Save as 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 (hereinafter referred to as the said rules), in rule 41, in sub-rule (1), after the proviso, the following explanation shall be inserted, namely: - "Explanation: - For the purpose of this sub-rule, it is hereby clarified that the "value of assets" means the value of the entire assets of the business, whether or not input tax credit has been availed thereon.". 3. With effect from 1st April, 2019, in Rule 42 of the said rules,- (a) in sub rule (1),- a. in clause (f), the following Explanation shall be inserted, namely:- "Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, value of T4 shall be zero during the construction phase because inputs and input services will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not book....
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....", the words "Provided further" shall be substituted; e. for the clause (1), the following clause shall be substituted, namely:- "(1) the amount,,C3,,,,,D1" and „D2" shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B or through FORM GST DRC-03;"; f. in the clause (m), for the words "added to the output tax liability of the registered person", the words, letters and figures "reversed by the registered person in FORM GSTR-3B or through FORM GST DRC-03" shall be substituted; in sub rule (2), for the words "The input tax credit", the words, figures and bracket "Except in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax credit" shall be substituted; in the clause (a) of sub-rule (2), for the words "added to the output tax liability of the registered person", the words, letters and figures "reversed by the registered person in FORM GSTR-3B or through FORM GST DRC-03" shall be substituted; after sub rule (2), the following sub rules shall be inserted, namely:- "(3) In case of supply of services covered by clause (b....
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.... (1) in respect of D1" and ..D2" exceeds the aggregate of the amounts calculated finally in respect of „DI" and ..D2", such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project. (4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for commercial portion in each project, other than residential real estate project (RREP), which underwent transition of input tax credit consequent to change of rates of tax on the 1st April, 2019 in accordance with notification No. 11/2017-State Tax (Rate) published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, as amended for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return for the month of September followin....
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....ाजपतà¥à¤°, दिनांक 4 अपà¥à¤°à¥ˆà¤² 2019 (5) Input tax determined under sub- rule (1) shall not be required to be calculated finally on completion or first occupation of an RREP which underwent transition of input tax credit consequent to change of rates of tax on 1st April, 2019 in accordance with notification No. 11/2017-State Tax (Rate) published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, as amended. (6) Where any input or input service are used for more than one project, input tax credit with respect to such input or input service shall be assigned to each project on a reasonable basis and credit reversal pertaining to each project shall be carried out as per sub-rule (3).". 4. With effect from 1st April, 2019, in rule 43 of the said rules,- (i) in sub rule (1),- (a) in clause (a), after the words, letters and figures "FORM GSTR-2", the words, letters and figure "and FORM GSTR-3B" shall be inserted; (b) in clause (b), after the letters and figure "FORM GSTR-2", the words, letters and figures "and FORM GSTR-3B" shall be inserted; (c) after cl....
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....une, 2017, as amended, shall be taken into account for calculation of value of "E" in view of Explanation (iv) in paragraph 4 of the notification No. 11/2017-State Tax (Rate) published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, as amended.": (C) in the proviso, for the word "Provided", the words "Provided further" shall be substituted; (e) after clause (h), the following clause shall be inserted, namely,- 232 (118) (ii) छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, . दिनांक 4 अपà¥à¤°à¥ˆà¤² 2019 "(i) The amount Te shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B."; for sub rule (2) the following sub rules shall be substituted, namely:- "(2) In case of supply of services covered by clause (b) of paragraph 5 of schedule II of the Act, the amount of common credit attributable towards exempted supplies (Tefinal) shall be calculated finally for the entire period from the commencement of the project or 1st July, 2017, whicheve....
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....ceeds Tefinal, such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project. Explanation. For the purpose of calculation of Tcfinal part of the month shall be treated as one complete month. final final 9 (3) The amount Te" and Te shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. (4) Where any capital goods are used for more than one project, input tax credit with respect to such capital goods shall be assigned to each project on a reasonable basis and credit reversal pertaining to each project shall be carried out as per sub-rule (2). (5) Where any capital goods used for the project have their useful life remaining on the completion of the project, input tax credit attributable to the remaining life shall be availed in the project in which the capital goods is further used;"; the Explanation shall be numbered as "Explanation 1" thereof and after Explanation 1 as so numbered the following Explana....
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....egulation and Development) Act, 2016 (16 of 2016); (xi) "an apartment booked on or before the date of issuance of completion certificate or first occupation of the project" shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of the apartment service has time of supply on or before the said date; and (b) consideration equal to at least one installment has been credited to the bank account of the registered person on or before the said date; and (c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the said date. (xii) The term "ongoing project" shall have the same meaning as assigned to it in notification No. 11/2017-State Tax (Rate) published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, as amended; (xiii) The term "project which commences on or after 1st April, 2019" shall have the same meaning as assigned to it in notification No. 11/2017-State Tax (Rate) published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, as amended;". 5. In the said rules....
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.... payable under the Act.- (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act he shall inform the छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 4 अपà¥à¤°à¥ˆà¤² 2019 232 (123) proper officer of such paym....
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....N is being issued - SCN Reference No. ---- Bref factsaof thepasee Tax No. Grounds rate r Tax and other dues : Date Date: F.Y. Act - Summary of Show Cause Notice Ac POS Ta Interes Penalt Other Tota Period t (Place X t y S 1 of Fro T Supply m 0 1 2 3 4 5 6 7 Tota 8 (Amount in Rs.) 9 10 11 12 Signature Name Designation Jurisdiction Address छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 4 अपà¥à¤°à¥ˆà¤² 2019 232 (125) Note- 1. Only applicable fields may be filled up. 2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.". 9. With effect from 1st April, 2019, in the said rules, for FORM GST DRC-02, the following FORM shall be substituted, namely:- "FORM GST DRC -02 [See rule 142(1)(b)] Reference No: To Tax Period: GSTIN/ID Name Address Section /sub-section under which statement is being issued: SCN Ref. No. Date - Statement Ref. No. Date - Summary of....
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....r the IGST Act.". 11. With effect from 1st April, 2019, in the said rules, for FORM GST DRC-08, the following FORM shall be substituted, namely:- "FORM GST DRC - 08 Reference No.: [See rule 142(7)] Summary of Rectification /Withdrawal Order 1. Particulars of order: (a) Financial year, if applicable (b) Tax period, if any c) Section under which order is passed (d) Original order no. (e) Original order date (f) Rectification order no. (g) Rectification order date From -To -- ---- Date: छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 4 अपà¥à¤°à¥ˆà¤² 2019 232 (129) ARN, if applied for rectification (i) Date of ARN 2. Your application for rectification of the order referred to above has been examined . It has come to my notice that the above said order requires rectification (Reason for rectification as per attached annexure) 4. The order referred to above (issued under section 129) requires to be withdrawn 5. Description of goods / services (if applicable): 6. Section of the Act under which demand is created: 7. Details of demand, if any, ....
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....ng the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you, after the aforesaid period, to recover the outstanding dues. Signature 232 (132) छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 4 अपà¥à¤°à¥ˆà¤² 2019 Name Designation Jurisdiction Address Note - 1. 2. Only applicable fields may be filled up. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Act.". Place of Supply (POS) details shall be required only if demand is created under IGST 13. With effect from 1st April, 2019, in the said rules, for FORM GST ASMT-15, the following FORM shall be substituted, namely:- Reference No.: Το Tax Period: SCN reference no.: (GSTIN/ID) Name (A....
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....To (GSTIN/ID) Name (Address) Tax Period: F.Y.: Act/ Rules Provisions: Date: Assessment order under section 64 Preamble > It has come to my notice that un-accounted for goods are lying in stock at godown----- - (address & vehicle detail) and you were ---- (address) or in a vehicle stationed at- not able to, account for these goods or produce any document showing the detail of the goods. Therefore, I proceed to assess the tax due on such goods as under: Introduction: Discussion & finding: Conclusion: छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 4 अपà¥à¤°à¥ˆà¤² 2019 Amount assessed and payable (details at Annexure): 232 (135) (Amount in Rs.) Sr. No. Tax Turnover Tax Period Rate Act From To POS Tax Interest Penalty Others Total (Place of Supply) 1 2 3 4 5 6 7 8 9 10 11 12 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are....