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 •

Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan,
Nava Raipur, Atal Nagar

NOTIFICATION
Nava Raipur, Dated: / /2024

No. F 10-40/2022/CTN ( ) - In exercise of the powers conferred by section 23 of the

Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023 (No. 10 of 2023)
read with section 21 of the Chhattisgarh General Clauses Act, 1957, the State Government,
hereby, makes the following rules further to amend the Chhattisgarh Settlement of Arrears of
Tax, Interest and Penalty Rules, 2023, namely:-

(1) These rules may be called the Chhattisgarh Settlement of Short title and
Arrears of Tax, Interest and Penalty (Amendment) Rules, commencement
2024.
(2) They shall come into force on the date of their publication
in the Official Gazette.
2 In the Chhattisgarh Settlement of Arrears of Tax, Interest and Amendment
Penalty Rules, 2023 (hereinafter referred to as the "Principal of Rule 1.
Rules"), in sub-rule (1) of rule 1,-
(i) For the year "2023", appearing after the words
"Chhattisgarh Settlement of Arrears of Tax, Interest and
Penalty Rules," the year "2024" shall be substituted;
3 In the Principal Rules, after sub-rule (2) of rule 4, following Amendment
sub-rules shall be inserted,- of Rule 4.
"(3) Persons filing application for settlement of arrears as
defined under sub-clause (vi) of clause (d) of sub- section (1) of
section 2 of the Act, shall not be ineligible to apply for
settlement of any of the issues:
Explanation: In this rule, the term "issue"
means a point of controversy or disagreement between
parties and has been submitted, in any litigation, before
the Supreme Court or the High Court.
•
(4) Persons, except those applicants whose settlement were
revoked under section 17 of the Act, who have filed applications
for the settlement of arrears under the Act and Settlement
Certificates were not issued with respect to such applications,
shall not be ineligible to apply for the settlement of such
arrears."
4 (1) In the Principal Rules, in sub-rule (4) of rule 5,- Amendment
(i) In clause (i) of said sub-rule, for the words "An of Rule 5.
authenticated copy", appearing before the words "of
assessment" the words "Self certified copy" shall be
substituted;
(ii) In clause (ii) of said sub-rule, for the words "An
authenticated copy", appearing before the words "of
Notice" the words "Self certified copy" shall be
substituted;
(iii) In clause (iii) of said sub-rule, before the words
"Certified copy" the words "Self' shall be inserted;
(iv) In clause (iv) of said sub-rule, the word "Authenticated",
appearing before the words "copy of proof of
withdrawal" shall be omitted;
(v) In clause (v) of said sub-rule, before the words "Certified
copy" the words "Self' shall be inserted;
(2) In the Principal Rules, after sub-rule (4) of rule 5,
following sub-rule shall be inserted:
"(4-A) Self certified copies submitted by the applicants
shall be, as far as possible, verified by the designated
committee from the records available with the
department."
(3) In the Principal Rules, in sub-rule (7) of rule 5, between
the words "made" and "only" the word "electronically"
shall be inserted.
5 In the Principal Rules, after the proviso of Rule 8, following Amendment
explanation clauses shall be inserted, namely-: of Rule 8.
 •
"Explanation (1): For the purpose of calculation of
settlement amount, it is hereby clarified that, any part payment,
as specified in Rule 8, shall be adjusted in the following manner:
(i) Before applying the relief allowable under the
Act, where final order has been passed in such
case;
(ii) After applying the relief allowable under the Act,
where final order has not been passed in such
case.
Explanation (2): In this rule, the term "final order"
means the order against which either there is no further remedy
available to the applicant under the Relevant Act or otherwise,
or the applicant has not availed any available remedy under the
Relevant Act or otherwise after expiry of time limit specified for
such remedy or where there is no such time limit specified, after
expiry of reasonable time.
Explanation (3): For the purpose of calculation of
settlement amount, it is hereby clarified that any amount of
relief, allowed by any order or any interim order of any Court of
law or of any authority under the Relevant Act, against the
arrears, shall be adjusted before applying the relief available
under the Act.
Explanation (4): For the purpose of calculation of
settlement amount, it is hereby clarified that any amount
recovered from the applicant against the arrears before the date
of filing of application for settlement of arrears under the Act,
shall be adjusted after applying the relief available under the
Act."
6 (1) In the Principal Rules, after sub-rule (4) of rule 9, following Amendment
explanation clauses for Rule 9, shall be inserted, namely- of Rule 9.
"Explanation (1): Where any adjustable amount of
payment, as specified in section 11 of the Act, are explicit in any
statutory order or in any order of any Court, with respect to tax,
•
interest and penalty; such adjustments shall be made
accordingly. In all other circumstances, such adjustments shall
be made in such proportion of tax, interest and penalty as they
constitute the arrears at original stage.
Explanation (2): All adjustments as specified in sub-rule
(1) shall be made head wise in the heads of tax, interest and
penalty. Where any amount remains excess in any head, shall
not be adjusted towards another head and it shall be treated as
zero in such head, for the purpose of calculation of settlement
amount."
7 In the Principal Rules, in rule 10,- Amendment
After the words, numbers and punctuation mark "within 15 days of Rule 10.
from the receipt of settlement order." the words, numbers and
punctuation marks "Where the applicant fails to pay the
settlement amount within the said time period, such application
shall be dismissed after giving reasonable opportunity of being
heard to the applicant and the provisions of sub-section (4) of
section 13 of the Act shall be applicable mutatis-mutandis in
such cases." shall be inserted.
8 In the Principal Rules, for the existing Forms- FORM CSA-1, Substitution
FORM CSA-1A, FORM CSA-2, FORM CSA-3, FORM CSA-4 of Forms.
and FORM CSA-5, the following Forms shall be substituted,
namely-
 Form CSA-1
[ See Rule 5(1) )
Form of Application under section 6 of the Chhattisgarh Settlement of Arrears of Tax, Interest
and Penalty Act, 2023
(A)- Detail
1 Name of Applicant Dealer:
2 TIN of Applicant Dealer:

3 Address of Applicant Dealer:

Mobile Number of Applicant

4
Dealer:

5 E-mail ID of Applicant Dealer:

6 PAN of Applicant Dealer:

7 Jurisdictional Circle:

(B)- Details of Case:

1 Relevant Act:
2 Year (in FY or part thereof):
3 Case Number (if any):

4 Date of Original Order (if any):

Name of Authority who passed

5
the Original Order (if any):

Designation of Authority who

6 passed the Original Order (if
any):

(C)- Details of Arrears & Calculation of Settlement Amount:

S.No. Particulars Tax Interest Penalty Total

Arrears at original stage as per

1
section 2(1)(d)(i), if any:

Arrears as per section

2
2(1)(d)(ii), if any:
Arrears as per section
3
2(1)(d)(iii), if any:
Arrears as per section
4
2(1)(d)(iv), if any:
Arrears as per section
5
2(1)(d)(v), if any:
Arrears as per section
6
2(1)(d)(vi), if any:
Arrears of Interest as per Rule
7
4(1), if any:
Sum of Arrears
8 (1+2+3+4+5+6+7), as
applicable
 Proportion of Tax, Interest
9 and Penalty as per
Explanation (1) of Rule 9 (in %)

Amount of part payment as

10 per Explanation (1)(i) of Rule 8,
if any:
Amount of relief as per
11 Explanation (3) of Rule 8, if
any:
Amount paid as per
12
installment order, if any:

Sum of Adjustable amounts

13 (10+11+12), as per
Explanation (1) of Rule 9:

14 Balance (8-13)
Amount payable as per
15 column (3) of Schedule-A of
the Act:
Amount of Relief as per
16 column (4) of Schedule-A of
the Act:
Amount of part payment as
17 per Explanation (1)(ii) of Rule
8, if any:

Amount recovered from the

18 applicant as per Explanation
(4) of Rule 8, if any:

Settlement Amount claimed

19
(15-17-18):

(D)- Detail ; or cases to oe witnarawn ror appiyini

•
1 Case Type:
2 Case Numer:
3 Case Year:

Name of Forum from where

4
such case is to be withdrawn:

(E)- List of Enclosures:

S.No. Particulars Total Number of pages
1 As per Rule 5(4)(i):
2 As per Rule 5(4)(ii):
3 As per Rule 5(4)(iii):
4 As per Rule 5(4)(iv):
5 As per Rule 5(4)(v):
As per Rule 5(4)(vii), please
6
sepcify in Remarks:
 Total Number of pages
7
enclosed:

(F)- Remarks as to application, if any:

DECLARATION

I (Name of Applicant), R/O (Address), having capacity as (Capacity), do hereby solemnly affirm and
declare that the above facts and particulars are true and correct to the best of my knowledge and belief.
Nothing have been concealed or misrepresented in this application. If any fact or particulars are found
incorrect at any stage of proceeding under the Act, this application shall stand dismissed forthwith.
I, Further declare that, I have applied under the Act so as to get benefits under the Act and to get
peace and mental relaxation.

Date of
Applicant's Signature:
Application:

Place: Name of Applicant:

Capacity in the Business:

Seal of Address of Applicant:

Applicant Firm:
Mobile Number of Applicant:
 Form CSA-1A
[ See Rule 5(2) 1
Acknowledgement
Received an application in Form CSA-1 with the following particulars:
(A)- Detail
1 Name of Applicant Dealer:
2 TIN of Applicant Dealer:

3 Address of Applicant Dealer:

Mobile Number of Applicant

4
Dealer:

5 E-mail ID of Applicant Dealer:

6 PAN of Applicant Dealer:

7 Jurisdictional Circle:

(B)- Detail
1 Relevant Act:
2 Year (in FY or part thereof):
3 Case Number (if any):

4 Date of Original Order (if any):

Name of Authority who passed

5
the Original Order (if any):

Designation of Authority who

6 passed the Original Order (if
any):

(C)- Details of Arrears:

S.No. Particulars Tax Interest Penalty I Total
Sum of Arrears, as per Form
1
CSA-1

(D)- List of
S.No. Particulars Total Number of pages
1 As per Rule 5(4)(i):
2 As per Rule 5(4)(ii):
3 As per Rule 5(4)(iii):
4 As per Rule 5(4)(iv):
5 As per Rule 5(4)(v):
As per Rule 5(4)(vii), please
6
sepcify in Remarks:
Total Number of pages
7
enclosed:

Date of Receipt
Signature of Receiving Authority:
of Application:

Seal of Name:
Concerned
Designation:
Office:
 Form CSA-2
[ See Rule 6(3) ]
Notice for Hearing
To,
Name of Applicant Dealer:
TIN of Applicant Dealer:
Address of Applicant Dealer:
Mobile Number of Applicant Dealer:
E-mail ID of Applicant Dealer:
PAN of Applicant Dealer:
Jurisdictional Circle:

An application submitted by you with the following details has been recevied to undersigned
designated committee:
Details of Case:

1 Date of Receipt of Application:

2 Relevant Act:
3 Year (in FY or part thereof):
4 Case Number (if any):

5 Date of Original Order (if any):

Name of Authority who passed

6
the Original Order (if any):

Designation of Authority who

7 passed the Original Order (if
any):

After examining the application based on the particulars furnished by you with the records available
with the department, following discrepancy found in the application:

You are hereby directed to file the reply with respect to above-mentioned discrepancy on or before
<Date> at <Office Address>: failing which may cause ex-parte decision with best judgment. You may, by
yourself or through authorised representative, appear before the undersigned designated committee for
personal hearing.

Issue Date:

Seal of Office
(Chairman's
Office)

Signature: Signature:

Name of
Name of Chairman:
Member:
Designation of Designation of
Member: Chairman:
•

Form CSA-3
[ See Rule 7 ]
Order of Settlement
(A)- Details of Applicant:
1 Name of Applicant Dealer:
2 TIN of Applicant Dealer:

3 Address of Applicant Dealer:

Mobile Number of Applicant

4
Dealer:

5 E-mail ID of Applicant Dealer:

6 PAN of Applicant Dealer:

7 Jurisdictional Circle:

(B)- Details of Case:

1 Relevant Act:
2 Year (in FY or part thereof):
3 Case Number (if any):

4 Date of Original Order (if any):

Name of Authority who passed

5
the Original Order (if any):

Designation of Authority who

6 passed the Original Order (if
any):

(C)- Details of Arrears & Calculation of Settlement Amount:

S.No. Particulars Tax Interest Penalty Total

Arrears at original stage as per

1
section 2(1)(d)(i), if any:

Arrears as per section

2
2(1)(d)(ii), if any:
Arrears as per section
3
2(1)(d)(iii), if any:
Arrears as per section
4
2(1)(d)(iv), if any:
Arrears as per section
5
2(1)(d)(v), if any:
Arrears as per section
6
2(1)(d)(vi), if any:
Arrears of Interest as per Rule
7
4(1), if any:
Sum of Arrears
8 (1+2+3+4+5+6+7), as
applicable

Proportion of Tax, Interest

9 and Penalty as per
Explanation (1) of Rule 9 (in %)
1=10

Amount of part payment as

10 per Explanation (1)(i) of Rule 8,
if any:
Amount of relief as per
11 Explanation (3) of Rule 8, if
any:
Amount paid as per
12
installment order, if any:

Sum of Adjustable amounts

13 (10+11+12), as per
Explanation (1) of Rule 9:

14 Balance (8-13)
Amount payable as per
15 column (3) of Schedule-A of
the Act:
Amount of Relief as per
16 column (4) of Schedule-A of
the Act:
Amount of part payment as
17 per Explanation (1)(ii) of Rule
8, if any:

Amount recovered from the

18 applicant as per Explanation
(4) of Rule 8, if any:

Settlement Amount
19
determined (15-17-18):

(D)- Details of cases withdrawn for applying for settlement:

1 Case Type:
2 Case Numer:
3 Case Year:

Name of Forum from where

4
such case is withdrawn:

(E)- List of Enclosures:

S.No. Particulars Total Number of pages
1 As per Rule 5(4)(i):
2 As per Rule 5(4)(ii):
3 As per Rule 5(4)(iii):
4 As per Rule 5(4)(iv):
5 As per Rule 5(4)(v):
As per Rule 5(4)(vii), please
6
specify in Remarks:
Total Number of pages
7
enclosed:

(F)- Remarks as to Settlement Order, if any:

 You are hereby directed to pay the settlement amount as determined by the undersigned
committee within 15 days of receipt of this order in the manner as specified in Rule 10, failing which your
application shall be dismissed as per the said Rule.

Issue Date:
Seal of Office
(Chairman's
Office)

Signature: Signature:

Name of
Name of Chairman:
Member:
Designation of Designation of
Member: Chairman:
 Form CSA-4
[ See Rule 11]
Settlement Certificate
This Certificate is being issued in favor of following Applicant, Case and Arrears:

(A)- Details of Applicant:

1 Name of Applicant Dealer:
2 TIN of Applicant Dealer:

3 Address of Applicant Dealer:

Mobile Number of Applicant

4
Dealer:

5 E-mail ID of Applicant Dealer:

6 PAN of Applicant Dealer:

7 Jurisdictional Circle:

(B)- Details of Case:

1 Date of Receipt of Application:

2 Relevant Act:
3 Year (in FY or part thereof):
4 Case Number (if any):

5 Date of Original Order (if any):

Name of Authority who passed

6
the Original Order (if any):

Designation of Authority who

7 passed the Original Order (if
any):

(C)- Details of Arrears, Settlement Amount & Pay

S.No. Particulars Tax Interest Penalty Total
Sum of Arrears, as per Form
1
CSA-3
Settlement Amount
2 determined, as per Form CSA-
3
Settlement Amount paid by
3
the Applicant:

It is hereby certified that, the Applicant has paid in full the Settlement Amount as determined by
the undersigned designated committee and has submitted the proof of such payment & proof of
withdrawal as specified under sub-section (1) of section 13 of the Chhattisgarh Settlement of Arrears of
Tax, Interest and Penalty Act, 2023 (No. 10 of 2023) read with Rule 11 of the Chhattisgarh Settlement of
Arrears of Tax, Interest and Penalty Rules, 2024.

Issue Date:
Seal of Office
(Chairman's

Signature: Signature:

Name of
Name of Chairman:
Member:
Designation of Designation of
Member: Chairman:
 Form CSA-5
[ See Rule 13 ]
Memorandum of Appeal
To,
The Commissioner,
Commercial Tax, Chhattisgarh
Third Floor, GST Building, North Block,
Sector-19, Nava Raipur, Atal Nagar
District- Raipur (Chhattisgarh)
(A)- Detail
1 Name of Appellant:
2 TIN of Appellant:
3 Address of Appellant:

4 Mobile Number of Appellant:

5 E-mail ID of Appellant:
6 PAN of Appellant:
7 Jurisdictional Circle:

(B)- Releva
Date of Application for
1
Settlement of Arrears:

2 Date of Receipt of Application:

3 Date of Settlement Order:

Date of Receipt of Settlement
4
Order:
(C)- Partic
1 Relevant Act:
2 Year (in FY or part thereof):
Case Number of Settlement
3
Order:
Settlement Amount claimed in
4
Form CSA-1
Settlement Amount
5
determined in Form CSA-3
Name of Chairman of
6
Designated Committee:
Designation of Chairman of
7
Designated Committee:
Name of Member of
8
Designated Committee:
Designation of Member of
9
Designated Committee:

(D)- Relevant Facts of the Case (In Brief):

(E)- Grounds of Appeal:

(F)- Relief Saught:

 DECLARATION

I (Name of Appellant), RIO (Address), having capacity as (Capacity), do hereby solemnly affirm and
declare that the above facts, grounds of appeal and particulars are true and correct to the best of my
knowledge and belief. Nothing have been concealed or misrepresented in this Memorandum of Appeal.

Date of Filing
Appellant's Signature:
Appeal:

Place: Name of Appellant:

Capacity in the Business:

Seal of Address of Appellant:

Appellant Firm:
Mobile Number of Appellant:

Acknowledgement of Memorandum of Appeal

•

Received a Memorandum of Appeal in Form CSA-5 with the following particulars:

(A)- Details of Appellant:
1 Name of Appellant:
2 TIN of Appellant:
3 Address of Appellant:
4 Mobile Number of Appellant:
5 E-mail ID of Appellant:
6 PAN of Appellant:
7 Jurisdictional Circle:
(B)- Relevant Dates:
Date of Application for
1
Settlement of Arrears:

2 Date of Receipt of Application:

3 Date of Settlement Order:

Date of Receipt of Settlement
4
Order:

(C)- Particulars of Settlement Order:

1 Relevant Act:
2 Year (in FY or part thereof):
Case Number of Settlement
3
Order:
Settlement Amount claimed in
4
Form CSA-1
Settlement Amount determined
5
in Form CSA-3
Name of Chairman of
6
Designated Committee:
Designation of Chairman of
7
Designated Committee:
Name of Member of Designated
8
Committee:
Designation of Member of
9
Designated Committee:

Date of Receipt
Signature of Receiving Authority:
of Appeal Memo:

Seal of Office of Name:

Appellate
Designation:
Authority:

By order and in the name of

the Governor of Chhattisgarh

(Mukesh Bansal)
Secretary