TaxTMI 
TaxTMI 
Chhattisgarh Goods and Services Tax (Amendment) Act, 2020
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.... Act), in Section 2, in clause (4), after the words "the Appellate Authority for Advance Ruling,", the words "the National Appellate Authority for Advance Ruling," shall be inserted. Amendment of Section 10. 3. In the Principal Act, in Section 10,- (a) in sub-section (1), after the second proviso, the following shall be inserted, namely :- "Explanation.- For the purposes of second proviso, the value of 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 shall not be taken into account for determining the value of turnover in the State." (b) in sub-section (2),- (i) in clause (e), for the word "Council:", the words "Council; and" shall be substituted (ii) after clause (e), the following shall be inserted, namely :- "(f) he is neither a casual taxable person nor a non-resident taxable person:"; (c) after sub-section (2), the following shall be added, namely :- "(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub- sections (3) and (4) of Section 9, a registered pe....
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....f 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. Explanation 2.- For the purposes of determining the tax payable by a person under this section, the expression "turnover in State" shall not include the value of following supplies, namely :-- (i) supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and (ii) 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 22. 4. In the Principal Act, in Section 22, in sub-section (1),- (i) in second proviso, for the punctuation full stop ".", the punctuation colon ":" shall be substituted; and (ii) after the second proviso, the following shall be added, namely :- "Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier w....
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....e Government may, on the recommendations of the Council, specify in the said notification: Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6D) The provisions of sub-section (6A) or (6B) or (6C) shall not apply to such person or class of persons or part of the state, as the Government may, on the recommendations of the Council, specify by notification. Explanation- For the purposes of this section, the expression "Aadhaar number" shall have the same meaning as assigned to it in clause (a) of Section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (No. 18 of 2016)." Insertion of new Section 31A. 6. In the Principal Act, after Section 31, the following shall be inserted, namely :- "31A. Facility of digital payment to recipient.- The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall pr....
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....ment, the tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed." Amendment of Section 44. 8. In the Principal Act, in Section 44,- (i) in sub-section (1), for the punctuation full stop ".", the punctuation colon ":" shall be substituted; and (ii) after sub-section (1), the following shall be added, namely :- "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." Amendment of Section 49. 9. In the Principal Act, in Section 49, after sub-section (9), the following shall be added, namely :- "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount av....
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..... In the Principal Act, after Section 53, the following shall be inserted, namely :- "53A.Transfer of certain amounts.- Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the Central Goods and Service Tax Act or under the Integrated Goods and Service Tax Act or under the Goods and Service Tax (Compensation to States) Act, the Government shall, transfer to the Central tax account or Integrated Tax Account or Cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed." Amendment of Section 54. 13 In the Principal after sub-section shall be added, Act, in Section 54, (8), the following namely :- "(8A) Where the Central Government has disbursed the refund of State Tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government." Amendment of Section 95. 14. In the Principal Act, in Section 95,- (i) in clause (a),- (a) after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted; (b) a....