Download - eky ,oa lsokdj (GST) ij izLrqrhdjfVu 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

Transcript
  • eky ,oa lsokdj (GST) ij izLrqrhdj.k

    N-x- 'kklu] okf.kfT;d dj foHkkx- COMMCERCIAL TAX DEPARTMENT OF

    CHHATTISGARH

  • 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] dzwM 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

    जीएसटी की प्रमखु विशषेताए

    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

    http://www.gst.gov.in/

  • 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, tk,saxasA COMMCERCIAL 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

    fodz; dk ewY; 400000

    N-x-ds fuekZrk }kjk ckgj ds

    O;olkbZ dks fodz; dk ewY; 400000

    ,Dlkbt M;wVh 12-5 izfr'kr 50000 vkbZth,lVh ¼9$9½ 18 izfr'kr 72000 dqy 450000 ;ksx 472000

    dsUnzh; dj 2 izfr'kr 9000 ckgj ds O;olkbZ dk dz; ewY;

    vkbZth,lVh lfgr 472000

    ckgj ds O;olkbZ dk dz; ewY; lh,lVh

    lfgr 459000 vkbZth,lVh dh vkbZVhlh 72000

    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 lfgr 497270 miHkksDrk dks fodz; ewY; dj

    lfgr 483800

    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

    ¼11&10 buiqV VSDl ØsfMV vkbZth,lVh½

    1.00 1.00

    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

    Vhi%& vkbZth,lVh dh jkf'k jkT; ljdkj dks VªkalQj dh tk,xh COMMCERCIAL TAX DEPARTMENT OF

    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;

    ¼miHkksDrk ls fy;s tkus okyk½

    110.00

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

    csfld Ø; ewY;

    50.00

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

    pqdk;k tkus okyk dj ¼10&5 Ø; ij

    pqdk;s x;s dj dh buiqV VSDl ØsfMV½ 5.00 5.00

    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

    Copy of bill.xlsmCopy of bill.xlsmCopy of bill.xlsm

  • No. Returns in VAT regime

    Returns in GST

    regime

    Act. No. Act. No.

    1 VAT 5

    GST 13

    2 Entry Tax 5

    3 CST 5

    4 Central Excise 13

    5 Service Tax 2

    6 Luxary tax 4

    7 Entertainment 4

    Total 38 13

    fooj.kh;ksa dh rqyukRed tkudkjh

    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] ys[kk iqLrds izLrqr djus ok/; djuk

    COMMCERCIAL TAX DEPARTMENT OF CHHATTISGARH

  • 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** esaa

    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

    tSlss& 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