TaxTMI 
TaxTMI 
Chhattisgarh Goods and Services Tax (Amendment) Ordinance, 2019
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....ation in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. ============= Document 1 1800 (24) CHHATTISGARH ORDINANCE (No. 4 of 2019) THE CHHATTISGARH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2019 An Ordinance further to amend the Chhattisgarh Goods and Services Tax Act, 2017 ( No. 7 of 2017). Promulgated by the Governor of Chhattisgarh, in the Seventieth Year of the Republic of India. Whereas, the State Legislature is not in session and the Governor of Chhattisgarh is satisfied that, the circumstances exist, which render it necessary for him to take immediate action. Now, therefore, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Chhattisgarh is pleased to promulgate the following Ordinance :- Short title and commencement. 1. (1) This Ordinance may be called the Chhattisgarh Goods and Services Tax (Amendment) Ordinance, 2019. (2) Save as otherwise provided, the....
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....aking any supply of goods or services which are not leviable to tax under this Act; (b) engaged in making any inter-State outward supplies of goods or services; 1800 (27) (c) engaged in making any supply of goods or services through an electronic commerce operator who is required to collect tax at source under Section 52; (d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and (e) a casual taxable person or a non- resident taxable person: Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961, the registered person shall not be eligible to opt for the scheme under this sub- section unless all such registered persons opt to pay tax under this sub- section."; (d) in sub-section (3), for the words, brackets and figure 1800 (28) छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 28 दिसमà¥à¤¬à¤° 2019 "under sub-section (1)", wherever they occur, the words, brackets and figure "....
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....ed exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount." Amendment of Section 25. 6. In the Principal Act, in Section 25, after sub-section (6), the following shall be added, namely :- "(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed: Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe: Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and 1800 (31) the other provisions of this Act shall apply as if such person does not have a registration. (6B) On and from the date of notification, every individual shall, in order....
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....rincipal Act, in Section 39,- (a) for sub-section (1) and (2), the following shall be substituted, namely :- "(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of Section 10 or 51 or 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward Amendment of Section 39. and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed: Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein. (2) A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be pre....
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....rom the electronic cash ledger under this Act. (11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1)."- 11. In the Principal Act, in Section 50, after sub-section (1), the following shall be added, namely :- "Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of Section 39, except where such return is furnished after commencement of any proceedings under Section 73 or 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash ledger." Amendment of Section 50. 12. In the Principal Act, in Section 52,- (a) after sub-section (4), the following shall be added, namely :- "Provided that th the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit....
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....dvance Ruling under Central Goods and Service Tax Act, shall be Appellate Authority under this Act .- Subject to the provisions of this Chapter, for the purpose of this Act, the National Appellate Authority for Advance Ruling constituted under Section 101A of the Central Goods and Services Tax Act shall be deemed Appellate Advance to be the National Authority for Ruling under this Act." Amendment of Section 103. 17. In the Principal Act, in Section 103,- (i) after sub-section (1), the following shall be added, namely :- "(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on- (a) the applicants, being distinct persons, who had sought the ruling under sub- section (1) of Section 101B of Central Goods and Service Tax Act and 1800 (41) all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961; (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income- tax Act, 1961." (ii) in sub-section (2), a....