THE CHHATTISGARH GOODS AND SERVICES TAX
(AMENDMENT) ACT, 2020.
An Act further to amend the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017).
Be it enacted by the Chhattisgarh Legislature in the Seventy-First Year of the Republic of India, as follows
1. Short title and commencement.
(1) This Act may be called the Chhattisgarh Goods and Services Tax (Amendment) Act, 2020.
(2) It shall come into force on such date as the State Government may, by notification in the Official 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.
2. Amendment of Section 2.
The Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), (hereinafter referred to as the Principal Act), For sub-clause (c) and (d) of clause (114) of Section 2 of the Principal Act, the following shall be substituted, namely:-
"(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;"
3. Amendment of Section 10.
In clauses (b), (c) and (d) of sub-section (2) of Section 10 of the Principal Act, after the words "of goods", the words "or services" shall be inserted.
4. Amendment of Section 16.
In sub-section (4) of section 16 of the Principal Act, the words "invoice relating to such" shall be omitted.
5. Amendment of Section 29.
For clause (c) of sub-section (1) of Section 29 of the Principal Act, the following shall be substituted, namely:-
"(c) the taxable person is no longer liable to be registered under Section 22 or Section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of Section 25."
6. Amendment of Section 30.
After sub-section (1) of Section 30 of the Principal Act, the following shall be inserted, namely:-
"Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,-
(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a)."
7. Amendment of Section 31.
For the proviso of sub-section (2) of Section 31 of the Principal Act, the following shall be substituted, namely:-
"Provided that the Government may, on the recommendations of the Council, by notification,-
(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed;
(b) subject to the conditions mentioned therein, specify the categories of services in respect of which,-
(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issued."
8. Amendment of Section 51.
In Section 51 of the Principal Act,-
(a) for sub-section (3), the following shall be substituted, namely:
"(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed."
(b) sub-section (4) shall be omitted.
9. Amendment of Section 122.
After sub-section (1) of Section 122 of the Principal Act, the following shall be inserted, namely:-
"(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on."
10. Amendment of Section 132.
In sub-section (1) of Section 132 of the Principal Act,-
(i) for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences" shall be substituted;
(ii) for clause (c), the following shall be substituted, namely:-
"(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;"
(iii) in clause (e), the punctuation and words ",fraudulently avails input tax credit" shall be omitted.
11. Amendment of Section 140.
In Section 140 of the Principal Act, with effect from the 1st day of July, 2017,
(a) in sub-section (1), before the words "in such manner", the words "within such time and" shall be inserted;
(b) in sub-section (2), before the words "in such manner", the words "within such time and" shall be inserted;
(c) in sub-section (3), before the words "subject to the following", the words " within such time and in such manner as may be prescribed," shall be inserted;
(d) in sub-section (5), after the words "existing law,", the words " within such time and in such manner as prescribed" shall be inserted;
(e) in sub-section (6). after the words '"subject to the following", the words "within such time and in such manner as may be prescribed" shall be inserted;
(f) in sub-section (7), before the words "in such manner", the words "within such time and" shall be inserted;
12. Insertion of new Section 168 A.
After Section 168 of the Principal Act, the following shall be inserted, namely:-
"168A. Power of Government to extent time limit in special circumstances.-
(1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure.
(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.
Explanation. For the purposes of this section, the expression "force majeure" means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act."
13. Amendment of Section 172.
In the proviso of sub-section (1) of Section 172 of the Principal Act, for the words "three years", the words "five years" shall be substituted.
14. Amendment to Schedule-II.
In paragraph 4 of Schedule-II of the Principal Act, the words "whether or not for a consideration," wherever they occur, shall be deemed to have been omitted with effect from the 1st day of July, 2017.