CHHATTISGARH ACT (No. 4 of 2024)
THE CHHATTISGARH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2024.
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-fifth 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, 2024.
(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.
In Section 2 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), (hereinafter referred to as the Principal Act) ,-
(1) after clause (80), the following shall be inserted, namely:-
"(80A) "online gaming" means offering of a game on the internet or an electronic network and includes online money gaming;
(80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"
(2) after clause (102), the following shall be inserted, namely:-
"(102A) "specified actionable claim" means the actionable claim involved in or by way of,-
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(V) lottery; or
(vi) online money gaming;"
(3) after clause (105), the following shall be inserted, namely:-
"Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable
claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;"
(4) after clause (117), the following shall be inserted, namely:-
" (117 A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of Section 2 of the Income-tax Act, 1961 (No.43 of 1961);"
3. Amendment of Section 10.
In Section 10 of the Principal Act,-
(1) in clause (d) of subsection (2), the words "goods or" shall be omitted; and
(2) in clause (c) of subsection (2A), the words "goods or" shall be omitted.
4. Amendment of Section 16.
In sub-section (2) of Section 16 of the Principal Act,-
(1) in the second proviso, for the protasis "added to his output tax liability, along with interest thereon in such manner as may be prescribed", the protasis "paid by him along with interest payable under Section 50 in such manner as may be prescribed" shall be substituted;
(2) in the third proviso, for the protasis "made by him", the protasis "made by him to the supplier" shall be substituted.
5. Amendment of Section 17.
In Section 17 of the Principal Act,-
(1) for Explanation of subsection (3), the following shall be substituted, namely:-
"Explanation- For the purposes of this subsection, the expression "value of exempt supply" shall not include the value of activities or transactions specified in Schedule III,
except,-
(i) the value of activities or transactions specified in paragraph 5 of the Schedule III; and
(ii) the value of such activities or transactions as may be prescribed in clause (a) of paragraph 8 of the Schedule III."
(2) after clause (f) of subsection (5), the following shall be inserted, namely:-
"(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to Section 135 of the Companies Act, 2013 (No. 18 of 2013);"
6. Amendment of Section 23.
For sub-section (2) of Section 23 of the Principal Act, the following shall be substituted, namely: -
"(2) Notwithstanding anything to the contrary contained in sub-section (1) of Section 22 or Section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.
Note- Above sub-section (2) shall be deemed to have come into force with effect from the 1st day of July, 2017."
7. Amendment of Section 24.
For clause (xi) of Section 24 of the Principal Act, the following shall be substituted, namely:-
"(xi) Every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person;
(xia) every person supplying online money gaming from a place outside India to a person in India; and"
8. Amendment of Section 30.
In sub-section (1) of Section 30 of the Principal Act,-
(1) for the protasis "the prescribed manner within thirty days", the protasis "such manner, within such time and subject to such conditions and restrictions, as may be prescribed." shall be substituted;
(2) the proviso shall be omitted.
9. Amendment of Section 37.
After sub-section (4) of Section 37 of the Principal Act, the following shall be inserted, namely:-
"(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the period of three years from the due date of furnishing the said details."
10. Amendment of Section 39.
After sub-section (10) of Section 39 of the Principal Act, the following shall be added, namely:-
"(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the period of three years from the due date of furnishing the said return."
11. Amendment of Section 44.
In Section 44 of the Principal Act,-
(1) before the protasis "Every registered person", the figure and symbol "(1)" shall be inserted; and
(2) after sub-section (1) the following shall be inserted, namely:-
"(2) A registered person shall not be allowed to furnish an annual return under subsection (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return:
Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the period of three years from the due date of furnishing the said annual return."
12. Amendment of Section 52.
After sub-section (14) of Section 52 of the Principal Act, the following shall be inserted, namely:-
"(15) The operator shall not be allowed to furnish a statement under subsection (4) after the expiry of a period of three years from the due date of furnishing the said statement:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under subsection (4), even after the expiry of the said period of three years from the due date of furnishing the said statement."
13. Amendment of Section 54.
In sub-section (6) of Section 54 of the Principal Act, the protasis "excluding the amount of input tax credit provisionally accepted," shall be omitted.
14. Amendment of Section 56.
In Section 56 of the Principal Act, for the protasis "from the date immediately after the expiry of sixty days from the date of receipt of application under the said sub-section till the date of refund of such tax", the protasis "for the period of delay beyond sixty days from the date of receipt of such application under the said sub-section till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed" shall be substituted.
15. Amendment of Section 62.
In Section 62 of the Principal Act,-
(1) in sub-section (2), for the words "thirty days", the words "sixty days" shall be substituted; and
(2) after sub-section (2), the following shall be added, namely: -
"Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of Section 50 or to pay late fee under Section 47 shall continue."
16. Amendment of Section 109.
For Section 109 of the Principal Act, the following shall be substituted, namely:-
"109.Constitution of Appellate Tribunal and Benches Thereof.-
subject to provisions of this Chapter, the "Goods and Services Tax Tribunal" constituted under the Central Goods and Services Tax Act, 2017 (No.12 of 2017) shall be the Appellate Tribunal for hearing appeals against the order passed by the Appellate Authority or the Revisional Authority under This Act."
17. Omission of Section 110 and 114.
Section 110 and 114 of the Principal Act will be omitted.
18. Amendment of Section 117.
In Section 117 of the Principal Act,-
(1) in sub-section (1), for the protasis "State Bench or Area Benches of the Appellate Tribunal", the protasis "State Benches of the Appellate Tribunal" shall be substituted;
(2) in clause (a) and (b) of subsection (5), for the protasis "State Bench or Area Benches", the words "State Benches" shall be substituted.
19. Amendment of Section 118.
In clause (a) of sub-section (1) of Section 118 of the Principal Act, for the protasis "National Bench or Regional Benches of the Appellate Tribunal", the protasis "Principal Bench of the Appellate Tribunal" shall be substituted.
20. Amendment of Section 119.
In Section 119 of the Principal Act,-
(1) for the protasis "National or Regional Benches", the words "Principal Bench" shall be substituted;
(2) for the protasis "State Bench or Area Benches", the words "State Benches" shall be substituted.
21. Amendment of Section 122.
After sub-section (1A) of Section 122 of the Principal Act, the following shall be inserted, namely:-
"(1B) Any electronic commerce operator who,-
(i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act;
(ii) allows an interstate supply of goods or services or both through it by a person who is not eligible to make such interstate supply; or
(iii) fails to furnish the correct details, in the statement to be furnished under sub-section (4) of section 52, of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act,
shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher."
22. Amendment of Section 132.
In sub-section (1) of Section 132 of the Principal Act,-
(1) clause (g), (J) and (k) shall be omitted;
(2) in clause (1), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted;
(3) in clause (iii), for the protasis "any other offence", the protasis "an offence specified in clause (b)," shall be substituted;
(4) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted.
23. Amendment of Section 138.
In Section 138 of the Principal Act,-
(1) in the first proviso of sub-section (1), -
(i) for clause (a), the following shall be substituted, namely:-
"(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (1) of sub-section (1) of section 132;"
(ii) clause (b) shall be omitted;
(iii) for clause (c), the following shall be substituted, namely:-
"(c) a person who has been accused of committing an offence under clause (b) of subsection (1) of section 132;"
(iv) clause (e) shall be omitted;
(2) in sub-section (2), for the protasis "ten thousand rupees or fifty percent, of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty percent of the tax, whichever is higher", the protasis "twenty-five percent of the tax involved and the maximum amount not being more than one hundred percent of the tax involved" shall be substituted.
24. Insertion of new Section 138A.
After Section 138 of the Principal Act, the following shall be inserted, namely:-
"138A.Transitory Provision.-
The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming.
25. Insertion of new Section 158A.
After Section 158 of the Principal Act, the following shall be inserted, namely:-
"158A. Consent based sharing of information furnished by taxable person.-
(1) Notwithstanding anything contained in Section 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of subsection (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, namely:-
(a) particulars furnished in the application for registration under Section 25 or in the return filed under Section 39 or 44;
(b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplies furnished under Section 37 and the particulars uploaded on the common portal for generation of documents under Section 68;
(c) such other details as may be prescribed.
(2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of,-
(a) the supplier, in respect of details furnished under clauses (a), (b) and (c) of subsection (1); and
(b) the recipient, in respect of details furnished under clause (b) of subsection (1), and clause (c) of subsection (1) only where such details include identity information of the recipient,
in such form and manner as may be prescribed.
(3) Notwithstanding anything contained in any law for the time being in force, no action shall lie against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return.".
26. Amendment of Schedule-Ill.
In Schedule III of the Principal Act,-
(1) in paragraph 6, for the protasis "lottery, betting and gambling" the protasis "specified actionable claims" shall be substituted; and
(2) after explanation 2, the following shall be added, namely
"Note-(1) paragraph 7, 8 and explanation 2 above shall be deemed to have come into force with effect from the 1 st day of July, 2017.
(2) No refund shall be made of all the tax which has been collected, but which would not have been so collected, had subsection (1) been in force at all material times."