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
Top Related