Chhattisgarh Goods and Services Tax (Thirteenth Amendment) Rules, 2018.

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....es tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule. (2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as "NACIN") shall conduct the examination. (3) Frequency of examination.-The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. (4) Registration for the examination and payment of fee.- (i) A person who is required to pass the examination shall register online on a website specified by NACIN. (ii) A person who registers for the examination shall pay examination fee as specified by NACIN, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board. NACIN and common portal. (5) Examination centers.-The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration. (6) Peri....

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.... support for his candidature by any means: (b)   impersonating: (c)   submitting fabricated documents; (d)   resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e)   found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center: (f)   communicating with others or exchanging calculators, chits, papers etc. (on which something is written): (g)   misbehaving in the examination center in any manner: (h)   tampering with the hardware and/or software deployed; and (i)   attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10) Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may. after considering his representation, if any. declare him disqualified for the examination. (11) Declaration of result.- NACIN shall declare the results within one month of the c....

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....ds and Services Tax Rules, 2017 8 Chhattisgarh Goods and Services Tax Rules, 2017 9 Notifications, Circulars and orders issued from time to time under the said Acts and Rules.". 3. In the said rules, in rule 109A, (a) in sub-rule (1), in clause (b), for the words and brackets "the Additional Commissioner (Appeals)", the following words and brackets shall be substituted, namely:- "any officer not below the rank of Joint Commissioner (Appeals)"; (b) in sub-rule (2), in clause (b), for the words and brackets "the Additional Commissioner (Appeals)", the following words and brackets shall be substituted, namely:- "any officer not below the rank of Joint Commissioner (Appeals)". 4. In the said rules, after rule 142, the following rule shall be inserted, namely:- "142A. Procedure for recovery of dues under existing laws. - (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty. 908 (17) छत्तीसगढ़ राजपत्र, दिनांक 12 नवम्बर 2018 fee or any other dues which becomes recoverable consequ....

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....tituted, namely:- 908 (18) छत्तीसगढ़ राजपत्र, दिनांक 12 नवम्बर 2018 "Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person Reference No.- (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) GSTIN/Temporary Id- Date- Name (Legal) Trade name, if any - Stay status - Stayed/Un-stayed Period - From --To --- (dd/mm/yyyy) Act Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All - (Amount in Rs.) Sr Date (dd/mm/y❘nce Nyyy) Refere Tax Period, No. if Ledger used for ion discharg Descript Type of Transac tion * applicab ing Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) le liability Fro T Ta Inter Tot Pena Fe Oth ☐ TO J esity es a 1 2 3 4 5 6 7 80 9 10 11 12 13 14 2 Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/ amount under existing law/Total) Interest Penalty Fee Others Total Status (Stayed/Un-stayed) Tax *[Debit (DR) 15 16 17....

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....¤¼ राजपत्र, दिनांक 1.2 नवम्बर 2018 7. Act under which demand has been created 8. 9. Period for which demand has been created Order No. (original) From 1-mm, yy To mm, yy 10. Order date (original) 11. Latest order no. 12. Latest order date 13. Date of service of the order (optional) 14. Name of the officer who has passed the order (Optional) 15. Designation of the officer who has passed the order 16. Whether demand is stayed 17. Date of stay order 18 Period of stay YesNo From-to- Part B Demand details 19. Details of demand created (Amount in Rs. in all Tables) Act Tax Interest 1 2 3 Penalty 4 Fee 5 Others Total 6 7 Central Acts State/UT Acts CST Act 20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act 21. Balance amount of demand proposed to be recovered under GST (19-20) laws > Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State/ UT Acts CST Act To छत्तीà¤....