Chhattisgarh Goods and Services Tax (Amendment) Act, 2021.

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....fficial Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Amendment of Section 7. 2. In the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), (hereinafter referred to as the Principal Act), after clause (a) of sub-section (1) of Section 7, the following shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely :- "(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred paym....

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....hed for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this Section: Provided further that nothing contained in this Section shall apply to any department of the Central Government or a State Government or a Local Authority, whose books of account are subject to audit by the Comptroller and Auditor- General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force." ....

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....r the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of Section 122, in such manner as may be prescribed." Amendment of Section 107. 10. After clause (b) of sub-section (6) of Section 107 of the Principal Act, the following shall be inserted, namely :- "Provided that no appeal shall be filed against an order under sub- section (3) of Section 129, unless a sum equal to twenty-five percent of the penalt....

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....the words "No penalty" shall be substituted; (v) for sub-section (6), the following shall be substituted, namely :- "(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty as provided under sub- section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3): Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less: ....