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eky ,oa lsokdj (GST) ij izLrqrhdj.

N-x- 'kklu] okf.kfT;d dj foHkkx-


COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
जीएसटी की प्रमख
ु विशेषताए
o ;g fodz; vFkok fuekZ.k ds LFkku ij iznk; (Supply) ij yxus
okyk] xarO; vk/kkfjr (Destination based) vizR;{k dj gSA
o ikWp isVªksfy;e inkFkZ Mhty] isVªksy] ,Vh,Q] dzM
w vk;y] uspqjy
xSl ,oa ekuoh; mi;ksx okyh 'kjkc th,lVh ls ckgj gSA
o blesa 60 izfr'kr ls vf/kd NksVs O;olkbZ] ftudk VuZvksoj :50
yk[k ls de gS] mudk fo’ks”k /;ku j[kk x;k rFkk dEiksft'ku dh
lqfo/kkA
o jkT; ,oa dsUnz ds 16 vizR;{k djksa ds LFkku ij ,d dj
o ns’k ds 1150 psd&ukds can gksus ls de le; esa eky dk ifjoguA
o dsUnz ,oa jkT; ds }kjk l;aqDr:Ik esa ,d gh vizR;{k dj yxkus dk
,sfrgkfld ,oa vf}rh; mnkgj.kA
o U;wure ekuoh; gLr{ksi] ikjn’khZ] ljy ,oa v|ru VsDukstkyh dk
mi;ksx
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
th-,l-Vh- fdl ij yxsxk
 vc ;g fodz; ,oa fuekZ.k ds LFkku ij eky ,oa lsok dh
lIykbZ ij yxsxkA
 th,lVh eky ;k lsok ;k nksuks dh LkIykbZ ij yxsxkA
lIykbZ jkT; ds vUnj gksus ij] ,lth,lVh ,oa
lhth,lVh rFkk vaUrjkZT;h; gksus ij vkbZth,lVh yxsxk
lkekU;r;k ftuds ,xzhxsV VuZvksoj :-20 yk[k ls T;knk
gksus ij yxsxkA
 cxSj izfrQy dh lIykbZ ij Hkh th,lVh yx ldrk gSA

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
Tkh-,l-Vh fdl ij ugh yxsxk
 lkekU;rk ftuds ,xzhxsV VuZvksoj :-20 yk[k ls de
gksxk] mUgs th-,l-Vh- ugh yxsxkA
 d`”kd] ,oa vuqlwph&rhu eas of.kZr O;fDr ij th,lVh
ugh yxsxkA
 tehu ds dz;&fodz; ij th,lVh ugh yxsxkA
 dj eqDr oLrqvksa vkSj lsok ;k nksuks dk iznk; djus okys
O;fDr ij th,lVh ugh yxsxkA

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
th-,l-Vh- fdl izdkj yxsxk
jkT; ds vUnj lIykbZ gksus ij dsUnzh; th,lVh ,oa LVsV
th,lVh ,d lkeku nj ls yxsxkA
varjkZT;h; lIykbZ gksus dh fLFkfr esa **vkbZth,lVh**
yxsxk] tks dsUnz }kjk yxk;k ,oa olwy fd;k tk,sxkA
vkbZth,lVh dh nj] dsUnzh; th,lVh ,oa LVsV th,lVh
dh l;aqDr nj ds cjkcj gksxhA
Hkkjr ds ckgj ls eky ;k lsok ;k nksuks ds vk;kr dks
MhEM varjkZT;h; lIykbZ ekU; fd;k x;k gS] vr% vk;kr
ij Hkh vkbZth,lVh yxsxkA
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
th-,l-Vh- fdl izdkj yxsxk&dEiksft’ku
• :-50 yk[k ,xzhxsV VuZvksoj rd izkar ds vanj lIykbZ
djus okys O;olkbZ;ksa dks dEiksft’ku dh lqfo/kk
fuEukuqlkj izkIr gksxh] ijUrq jsLVkajsUV dks NksMdj ‘ks”k
lsok iznkrk dks ;g lqfo/kk izkIr ugh gksxh %&
1- jsLVkjsUV ds fy, 5 izfr’kr ( 2.5 % CGST and 2.5% SGST)
2. fuekZrk ds fy, 2 izfr’kr ( 1 % CGST and 1% SGST)

3. VszMlZ ds fy, 1 izfr’kr ( 0.5 % CGST and 0.5% SGST)

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
vkbZth,lVh VªkatsD'ku dk mnkgj.k

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
th-,l-Vh- dk iz’kklu dkSu djsxk
 th-,l-Vh- dsUn ,oa jkT; dk dj vf/kfu;e gS] ijUrq budk
iz’kklu] ,dy iz’kklu gksxkA
,d fuf'pr vuqikr esa jkT; ,oa dsUnz ds chp djnkrkvksa
dk foHkktu gksxkA
 ;g foHkktu th,lVh dkSfalay dh vuq'kalk ds vk/kkj ij
fd;k tk;sxkA
 foHkktu dEI;qVj ds }kjk fd;k tk;sxka vFkkZr foHkktu
fu”i{k ,oa ekuoh; gLr{ksi ds cxSj gksxkA

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
jftLVªs’ku fdls djkuk gksxk
 lkekU;r;k ftudk ldy VuZvksoj :-20 yk[k ls T;knk
gksxk mUgs iath;u djkuk vko’;d gksxkA
 de VuZ vksoj okys %&
vUrjkZT;h; lIykbZ drkZ] VhMh,l drkZ] bZ&dkelZ
vkijsVj] ,u-vkbZ-vkj-] dstwvy VsDlcy lIyk;lZ]
fizalhiy dh vksj ls lIykbZ djus okys ,tsUV] buiqV VsDl
fMLVzªhC;wVlZ] vkuykbu tkudkjh lIykbZdrkZ] tks Hkkjr ds
ckgj ls lsok lIykbZ djrk gS
,slk O;fDr ftldks th,lVh dkSflay vuq’kalk ds vk/kkj
ij ljdkj vf/klwfpr djsaA
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
jftLVzs’ku dSls djkuk gS &,d
 orZeku iath;r dks iath;u ugh djkuk] tkudkjh dk th,lVh,u
ij ekbZxzs’ku djuk gSA tkudkjh rhu ekg esa ekbxzsV djuk gSA
 iath;r gsrq th,lVh,u iksVZy ij vkosnu izLrqr djuk gksxkA
 vkosnu izLrqr djus ds 3 dk;Zfnol ds vUnj iath;u tkjh gksxkA
 fVu 15 fMftV dk gksxk] tksfd isu vk/kkfjr gksxkA
 ,uvkjvkbZ ,oa dstwvy O;olk; izkjEHk djus ds 5 fnu iwoZ iath;u
vkosnu izLrqr djuk gksxk] tkjh iath;u 90 fnu ds fy, gksxkA
bUgs vuqekfur dj vkosnu ds lkFk ,aMokl esa tek djuk gksxkA
 jkT; esa vyx&vyx fctusl cfVZdy ds fy, vyx&vyx iath;u
laHkoA

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
jftLVzsª’ku dSls djkuk gS & nks
iath;u vkosnu izk:i GST REG-1dj esa Qkby djuk gSA
 lHkh izfd;k www.gst.gov.in ij djuk gSA
lHkh MkD;wesaVl PDF or JPEG QkeZ esa izLrqr djuk gSA
MkD;wesaUV dk lkbt 1 MB rd Lohdk;Z A
 QksVksxzkQ lkbZt 100 KB rd
cSad [kkrk lko/kkuh ls crk,sa] blh cSad [kkrs esa vkuykbu
okilh iznku dh tkosxhA

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
jftLVªzs’ku esa la’kks/ku dSls gksxk
 dksj QhYM &
1- fctusl dk uke] LVsdgksYMlZ dh fMVsy] fizUlhiy
Iysl vkQ fctusl] ds fy, leqfpr dkj.k gksus ij
izkij vkfQlj }kjk ,izwoy fd;k tk,saxk A

 vU; lHkh uku&dksj QhYM ds la’kks/ku&


1- vkosnu izLrqr djrs gh Lo&la’kks/ku ntZ gksxkA

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
buiqV dj ØsfMV (INPUT TAX CREDIT)
 dj iz”kklu esa dj ij dj yxus ds dS”kdsfMax bQsDV lekIr
djus] buiqV VsDl dh ØsfMV iznku dh tkrh gSA
 iath;r djnkrk dks vkbZVhlh dh ik=rk gksxhA blds vykok]
buokbl] dj dk Hkqxrku] iznk; Hkh “krsZ gSA ¼/kkjk&16½
 dkjckj ds vuqØe esa ;k dkjckj izksRlkgu ds vuqØe esa gh
vkbZVhlh izkIr djus dh ik=rkA
 vkbZth,lVh dh ØsfMV dk igys vkbZth,lVh esa] fQj
,lth,lVh esa ns;dj ds fo:} rFkk ,lth,lVh dh ØsfMV dk
vkbZth,lVh esa ns;dj ds fo:} lek;kstu fd;k tk ldrk gSA
 Tkh,lVh,u ij vkbZVhlh dk fglkc j[kus pkj ystj] dze”k% ds”k
ystj] vkbZth,lVh ystj] lhth,lVh ystj ,oa ,lth,lVh
ystj la/kkfjr fd, COMMCERCIAL
tk,saxasA TAX DEPARTMENT OF
CHHATTISGARH
NRrhlx< ds vk;ju LVhy ds fuekZrk ij rqyukRed dj Hkkj dk mnkgj.k
osV ds varxZr th,lVh ds varxZr
fooj.kh :i;sa fooj.kh :i;sa
N-x-ds fuekZrk }kjk ckgj ds O;olkbZ dks N-x-ds fuekZrk }kjk ckgj ds
400000 400000
fodz; dk ewY; O;olkbZ dks fodz; dk ewY;
,Dlkbt M;wVh 12-5 izfr'kr 50000 vkbZth,lVh ¼9$9½ 18 izfr'kr 72000
dqy 450000 ;ksx 472000
ckgj ds O;olkbZ dk dz; ewY;
dsUnzh; dj 2 izfr'kr 9000 472000
vkbZth,lVh lfgr
ckgj ds O;olkbZ dk dz; ewY; lh,lVh
459000 vkbZth,lVh dh vkbZVhlh 72000
lfgr
izos'kdj 1 izfr'kr dh nj ls 4590 usV dz;ewY; 400000
O;olkbZ dk YkkHk 10000 O;olkbZ dk YkkHk 10000
fodz; ewY; 473590 fodz; ewY; 410000
osV 5 izfr'kr 23680 th,lVh ¼9$9½ 18 izfr'kr 73800
miHkksDrk dks fodz; ewY; dj
miHkksDrk dks fodz; ewY; dj lfgr 497270 483800
lfgr
miHkksDrk ij dqy dj dk Hkkj 87270 miHkksDrk ij dqy dj dk Hkkj 73800
th,lVh fjthe esa miHkksDrk dks dqy ykHk 13470
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
jkT; ds Hkhrj Ø;&foØ; ij dj dh x.kuk (Intra-State Supply)
Tkek dj jkf’k
1- izFke fodzsrk¼fuekZrk½ csfld ewY; 90.00
ykHk 10.00
fodz; ewY; 100.00
th,lVh (5+5) 10% 10.00 10.00
2- f}rh; fodzsrk Ø;ewY; 100.00
ykHk 10.00
fodz; ewY; 110.00
th,lVh (5+5) 10% 11.00
dqy fodz; ewY; 121.00
pqdk;k tkus okyk dj ¼11&10 buiqV dzsfMV½ 1.00 1.00
3- r`rh; fodzsrk¼miHkksDrk dks fodz;½ dz;ewY; 110.00

ykHk 10.00
fodz; ewY; 120.00
th,lVh (5+5) 10% 12.00
dqy fodz; ewY; 132.00
pqdk;k tkus okyk dj ¼12&11 buiqV dzsfMV½ 1.00 1.00
izkIr dqy dj jkf'k 12.00
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
jkT; ds ckgj ls vkus okys eky ij dj dh x.kuk (Intra-State Supply)
Tkek dj jkf’k
1- izFke fodzsrk csfld ewY; ¼ ykHk lfgr½ 100.00
¼jkT; ds ckgj½ vkbZth,lVh 10% 10.00 10.00
dqy fodz; ewY; 110.00
2- f}rh; fodzsrk dz;ewY; 100.00
¼jkT; ds Hkhrj½ ykHk 10.00
fodz; ewY; 110.00
th,lVh (5+5)10% 11.00
dqy fodz; ewY; 121.00
pqdk;k tkus okyk dj 1.00 1.00
¼11&10 buiqV VSDl ØsfMV vkbZth,lVh½
3- r`rh; fodzsrk ¼miHkksDrk dks fodz;½ dz;ewY; 110.00
ykHk 10.00
fodz; ewY; 120.00
th,lVh (5+5)10% 12.00
dqy fodz; ewY; 132.00
pqdk;k tkus okyk dj ¼12&11 buiqV VSDl sfMV½ 1.00 1.00
izkIr dqy dj jkf'k 12.00
COMMCERCIAL TAX DEPARTMENT OF
Vhi%& vkbZth,lVh dh jkf'k jkT; ljdkj dks VªkalQj dh tk,xh
CHHATTISGARH
lsok dj dh x.kuk
Tkek dj jkf’k

lsok iznk;drkZ lsok dk ewY; ¼ ykHk lfgr½ 100.00

¼jkT; ds Hkhrj½ th,lVh (5+5)10 % 10.00

dqy ewY; 110.00


¼miHkksDrk ls fy;s tkus okyk½

lsok iznk; esa mi;ksx esa yk;s x;s eky dk 50.00


csfld Ø; ewY;
Ø; ij pqdk;k x;k dj 10 % 5.00 5.00

pqdk;k tkus okyk dj ¼10&5 Ø; ij 5.00 5.00


pqdk;s x;s dj dh buiqV VSDl ØsfMV½

miHkksDrk ls olwy dh xbZ dj jkf’k 10.00 10.00


COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
dj chtd] dzsfMV ,oa MsfcV uksV tkjh djuk
TAX INVOICE, CREDIT AND DEBIT NOTES
 dj fcy] chtd] ØsfMV uksV ,oa MsfcV uksV ij lIyk;Z
,oa izkIrdrkZ dk uke] fVu uacj] dzekad ,oa fnukWd
vafdr djuk gSA ]
 chtd ij dj jkf”k] eky ;k lsok ;k nksuks ds uke] nj
ek=k ,oa djjkf”k dk mYys[k fd;k tk,xk A
 :- 200 ls vf/kd ds chtd tkjh djuk vfuok;ZA
 dEiksft”ku Mhyj bu vkSipkfjdrkvksa ls eqDr gSA
 viath;r dks dj laxzg.k ls jksdk x;k gSA ¼/kkjk&32½
 :-1-50 djksM rd VuZvksoj okys] mHkksDrkvksa dks lIykbZ
djus okys djnkrk dks ,p,l,u dksM ugh fy[kuk gS
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
chtd dk izk:Ik ¼miHkksDrk dks½
th,lfVu&112202039383817
eky izkIrdrkZ dk uke& Jh vcln ,d miHkksDrk
irk & - - - - - - -- jk;iqj
fcy dzekad&101@ fnukWd 01 tqykbZ 2017

[kkn; rsy izfryhVj :-100 dh nj okyk 10 yhVj dk fMCck 1000-00

lhth,lVh 2-5 izfr’kr 25


,lth,lVh 2-5 izfr’kr 25

;ksx 1050-00
tkjhdjusa okys ds gLrk{kj
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
chtd dk izk:Ik (Ckh Vw ch )
• th,lfVu&112202039383817
eky izkIrdrkZ dk uke& Jh vcln] fcykliqj th,lfVu&112202039384818
irk&- - - - -- - fcykliqj
fcy dzekad&101 fnukWd 01 tqykbZ 2017

[kkn; rsy ,p,l,u dksM&1234


izfryhVj :-100 dh nj okyk 10 yhVj dk fMCck 1000-00

lhth,lVh 2-5 izfr’kr 25


,lth,lVh 2-5 izfr’kr 25

;ksx 1050-00

tkjhdjusa okys ds gLrk{kj

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
chtd dk izk:Ik (varjkZT;h; fodz;)
• th,lfVu&112202039383817
eky izkIrdrkZ dk uke& Jh vcln] izkIrdrkZ dk th,lfVu&112302039384835
irk&- - - - -- - Hkksiky
fcy dzekad&101 fnukWd 01 tqykbZ 2017

[kkn; rsy ,p,l,u dksM&1234


izfryhVj :-100 dh nj okyk 10 yhVj dk fMCck 1000-00

vkbZth,lVh ¼,lth,lVh ,oa lhth,lVh ds cjkcj½ 50-00

;ksx 1050-00

tkjhdjusa okys ds gLrk{kj

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
foojf.k;ka (RETURNS)
 izR;sd ekg ds fy, vkxkeh ekg dh 20 rkjh[k rd ,d fooj.kh
izLrqr djuk gSA ¼/kkjk&37 ls 39½
 ekg 10 rkjh[k rd vkmVoMZ lIykbZ] 15 rd buoMZ lIykbZ dh
tkudkjh nsuh gSA
 o’kkZUr esa okf’kZd fooj.kh ,oa tgkW vko”;d gS] ogkW vkfMVsM
LVsVesaV 31 fnlEcj rd nsuk gSA ¼/kkjk&44½
 buiqV VsDl ØsfMV dk Dyse vkSj mldh vuafre Lohd`fr
 buiqV VsDl dzsfMV dk feyku vkSj okil ysus dh izfd;k
 izLrqr fooj.kh;ksa dks la”kksf/kr djus ds izko/kkuA
 dEiksft”ku Mhyj dks =Sekfld fjVuZ izLrqr djuk gSA
 Invoice Preparation
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
fooj.kh;ksa dh rqyukRed tkudkjh

Returns in GST
Returns in VAT regime
No. regime
Act. No. Act. No.
1 VAT 5
2 Entry Tax 5
3 CST 5

4 Central Excise 13
GST 13
5 Service Tax 2
6 Luxary tax 4

7 Entertainment 4

Total 38 13

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
dj dk Hkqxrku o okilh & PAYMENT OF TAX and REFUND

 dj] C;kt] 'kkfLr ,oa vU; ns; jkf”k dk Hkqxrku ØsfMV


MsfcV dkMZ] usVcSfdax ds ek/;d ls vkuykbu] fd;k tk
ldrk gSA jkT; ds O;olkbZ;ksa dh ekax ds vuq:Ik] T;knk
lqfo/kktud Lo:Ik iznku fd;k x;k A
 “kkldh; foHkkx] LFkkuh;-iz”kklu] ,oa bZ&dkeZl iksVZy dks
1$1 izfr'kr dh nj ls L=ksr ij dj dVkSrhA ¼/kkjk&51
,oa 52½
 vkosnu fnukWd ls 60 fnol ds vanj okilh iznku djuk]
foyEc gksus ij okilh ij C;kt ns;A ¼/kkjk&54 ,oa 56½
 fu;kZrdks dks 07 fnol ds vanj okilh] vklku izfd;k lsA
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
dj fu/kkZj.k ,oa vkfMV & ASSESSMENT and AUDIT
 95 izfr”kr ls vf/kd djnkrkvksa dk Lo&dj fu/kkZj.kA
 “ks’k 5 izfr”kr ls de djnkrk dk foLr`r dj fu/kkZj.k gksxk]
 ftudk jsUMeyh p;u dEI;qVj ds }kjk fd;k tkukA
 foojf.k;ksa dh LØwVuh lkQVos;j ds ek/;e ls gksxh
 foojf.k;kW QkbZy u djus dk;Zokgh ,oa muds foLr`r dj
fu/kkZj.k gksxsA ¼/kkjk&62½
 fo”ks’k ekeys esa viathd`r O;fDr ls fooj.kh izLrqr djus dh
vis{kk djuk
 djnkrk ds izLrqr Dyse lR;kiu gsrq foHkkxh; ,oa Lis”ky
vkfMV dk izko/kku gSA ¼/kkjk&65 ,oa 66½
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
dj viaopu ds izdj.kks esa dk;Zokgh
 dj vioapu ds izdj.k esa la;qDr vk;qDr ;k mlls ofj"B Lrj ds
vf/kdkjh ds }kjk fujh{k.k ,oa ryk'kh dh tk ldrh gSA ¼/kkjk&67½
 lk{; nsus vkSj nLrkost izLrqr djus ds fy, leu djus dh 'kfDr
 ifjogu ds nkSjku eky o okgu dk fujh{k.k ¼/kkjk&68½
 :-1 djksM+ ls vf/kd dj vioapu dh pkj fuEu fLFkfr;ksa esa fxj¶rkjh
ds funsZ'k nsus dk vf/kdkj flQZ vk;qDr dks] ¼/kkjk&69½ %&
1 cksxl fcy tkjh djus okys
2 cxSj chtd tkjh fd, eky ;k lsok iznk; djus okys
3 cksxl vkbZVhvkj Dyse izLrqr djus okys
4 olwy dj fu;r rkjh[k ds 90 fnol ckn tek ugh djus ij
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
ekax vkSj olwyh & DEMANDS AND RECOVERY

 dj dk Hkqxrku ugh djus ;k de Hkqxrku djus ;k


xyr@ diViw.kZ vkbZVhlh Dyse ls ekWx ,oa olwyh djus
dh izfd;k vkjaHk gksxhA ¼/kkjk&73 ls 77½
 cdk;k jkf”k dh olwyh gsrq fd”rks dh lqfo/kkA ¼/kkjk&78½
 cdk;knkj dh lEifRr ds varj.k dks “kwU; djuk ¼/kkjk&81½
 Ckdk;knkj dh lEifRr ij dj dk igyk Hkkj ¼/kkjk&82½
 cdk;k jkf”k dh olwyh gsrq fofHkUu fof/k;kW ¼/kkjk&83] 84½

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
v/;k;&17
vfxze fofu.kZ; & ADVANCE RULING
 dj iz”kklu esa fooknksa dks de djus ds fy, bldk izko/kku gSAa
 ,MokWl :fyax ,FkkfjVh nks lnL;h; gksxh] ftlesa ,d lnL; lhth,lVh
ds izkf/kdkjh ,oa nwljk ,lth,lVh ds izkf/kdkjh gksxs] tks Øe”k% dsUnz ,oa
jkT; ljdkj ds }kjk fu;qDr fd, tk,sxsaA N-x- jkT; ds fy, i`Fkd
,FkkfjVh gksxhA ¼/kkjk&95] 96½
 eky ,oa lsok ds oxhZdj.k] vkbZVhlh lek;kstu] dj Hkqxrku ds nkf;Ro]
iath;u bR;kfn fcUnq fu/kkZj.k ij izLrqr dh tk ldrh gSA ¼/kkjk&97½
 ,MokWl :fyax ,FkkfjVh ds vkns”k ds fo:} ,MokWl :fyax izkf/kdj.k ds
le{k vihy dh tk ldrh gSA ¼/kkjk&100½
 vihysV izf/kdj.k esa nks lnL; gksxs & eq[; vk;qDr] dsUnzh; th,lVh ,oa
vk;qDr] LVsV th,lVh ¼/kkjk&99½
 vfxze fofu.kZ; flQZ vkosnd ds fy, ykxw gksxk A ¼/kkjk&103½
 izkf/kdj.k vkSj vihy izkf/kdj.k dh 'kfDr;ka & fujh{k.k] 'kiFk ysus O;fDr
dks cqykuk] deh”ku tkjh djuk]
COMMCERCIAL ys
TAX [ kk iq L
DEPARTMENT
CHHATTISGARH
rds
OF izLrqr djus ok/; djuk
vihy vkSj iqujh{k.k &APPEALS AND REVISION

 Ikzkij vkfQlj ds vkns”k ds fo:} djnkrk] dsUnz@jkT; ds }kjk


izFke vihy@iqujh{k.k fd;k tk ldrk gSA ¼/kkjk&107 ls 108½
 izFke vihyh; vkns”k ds fo:} f}rh; vihy vihyh; vf/kdj.k
ds le{k izLrqr dh tk ldrh gSA ¼/kkjk&112½
 vihyh; vf/kdj.k rhu lnL;h; gksxk] blesa ,d lnL; mPp
U;kf;d lsok ls] ,d lnL; lhth,lVh dk ,oa ,d lnL;
,lth,lVh ls gksxkA
 vihyh; vf/kdj.k ds v/;{k] U;kf;d lnL; gksxs
 vihy vf/kdj.k ds vkns'k fo:} mPp U;k;ky; ,oa mlds ckn
mPpre U;k;- ds le{k vihy ds izko/kku gSA ¼/kkjk&117] 118½
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
vihy vkSj iqujh{k.k &APPEALS AND REVISION
 izFke vihy vkosnu ds lkFk Lohdk;Z dj jkf”k iw.kZr;k ,oa
fookfnr jkf”k dk 10 izfr”kr Hkqxrku djuk vfuok;Z A
 f}rh; vihy esa Hkh fookfnr jkf'k dk 10 izfr'kr tek djuk gSA
 dfri; ekeyksa esa vihy QkbZy ugh dh tk ldsxh tSls &
vk;qDr }kjk tkjh ifji= ,oa funsZ”k ds fo:}] uLrh ,d
vf/kdkjh ls nwljs vf/kdkjh ds ikl VªkalQj djus ds vkns”k] ,d
fu;r jkf”k ls de jkf”k ds fookn bR;kfnA ¼/kkjk&120½
 fu.kZ; djnkrk ds i{k esa gksus dh fLFkfr esa] vihy vkosnu ds
lkFk tek jkf”k C;kt lfgr okil nsuk gSA ¼/kkjk&115½

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
laØe.kdkyhu mica/k &TRANSITIONAL PROVISIONS

 iath;r O;olkbZ dks th,lVh ykxw gksus dh fnukWd ls izksfotuy


iath;u dh izkIrh] tks N%ekg ds fy, izHkko”khy gksxkA
 rhu ekg esa okafNr tkudkjh izLrqr djus ij LFkkbZ iath;u
 dj dk Hkqxrku fd, tk pqds vfare LVkd ,oa dsfiVy xqMl ij
buiqV ØsfMV dh ik=rk gksxhA a
 vkS|ksfxd izksRlkgu okys djeqDrh ds izko/kku lekIr
 foØ; okilh@tkcodZ okys eky ij dj yxkus ds fy, mica/k
 VªzkaftV esa jgus okys ekyks dh vkbZVhlh ds fy, i`Fkd izko/kkuA
 vU; laØe.kdkyhu mica/kA

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH
izdh.kZ & MISCELLANEOUS
 Tkh,lVh iz”kklu ds fy, **th,lVh,u iksVZy** rS;kj fd;k x;k gSA
bldk xBu dEiuh ,DV dh /kkjk&25 ds rgr fd;k x;k gS]
rkRi;Z] ;g ykHk vftZr djus okyh dEiuh ugh gSA ¼/kkjk&146½
 dsUnz] jkT; ljdkj ,oa dqN cSafdx dEiuh dh fgLlsnkjh Aa ljdkj
dk dEiuh ij iw.kZ fu;=a.k A
 lHkh vkosnu] fooj.kh] dj Hkqxrku] dS”k ystj] vkbZVhlh ystj]
vkns”k] iath;u] fjQaM bR;kfn dh tkudkjh **th,lVh,u iksVZy** esa
la/kkfjr gksxsA
 GSTN Portal ij miyC/k tkudkjh xksiuh; j[kus ds izzko/kku A
¼/kkjk&152½
 VsDl vuqikyu dh jsfVax dk izko/kku] ftlls fof/kd izko/kkuks ds
=qfVdrkZ dh tkudkjh izkIr gksxh A ¼/kkjk&140½
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
vuqlwph 1
 blesa dqN cxSj izfrQy okyh lIykbZ dh lwph nh xbZ gS] ;g
th,lVh ds fy, lIykbZ ekuh tk,sxh ,oa bl ij dj yxsxkA
tSls& LVkd VªkalQj] tkcodZ ij eky Hkstuk] Qzh lsEiy bR;kfn
vuqlwph 2
 blesa O;ogkj dh lwph of.kZr gS] ftlls ;g fu/kkZfjr gksxk fd
og eky ;k lsok ;k dEiksftV lIykbZ esa ls dkSu lh LkIykbZ gSA
tSls&jsLVkjsUV] odZ dkUVªsDV] yht] yk;lsal] VsUksUlh bR;kfn
vuqlwph 3
 blesa ,sls O;ogkjksa dk mYys[k gS] tks vf/kfu;e ds rgr eky
,oa lsok dh lIykbZ ugh ekuh tk,sxhA tSls&deZpkjh ds }kjk
jkstxkj ds vuqØe eas fd;k dk;Z] fdlh U;k;ky; ;k vf/kdj.k
}kjk dkuwu ds ikyu esa iznk; dh xbZ lsok,sa bR;kfn
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
vf/kd tkudkjh ds fy, d`i;k foHkkxh; osclkbV&
www.cbec.gov.in or
www.comtax.cg.nic.in
ij ykx bu djsa ,oa nwjHkk’k dzekad&18002335382
ij Hkh vkidk Lokxr gSA
/kU;okn

COMMCERCIAL TAX DEPARTMENT OF


CHHATTISGARH