eky ,oa lsokdj (gst) ij izlrqrhdjfvu 15 fmftv dk gksxk] tksfd isu vk/kkfjr gksxka ,uvkjvkbz ,oa...
TRANSCRIPT
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eky ,oa lsokdj (GST) ij izLrqrhdj.k
N-x- 'kklu] okf.kfT;d dj foHkkx- COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
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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
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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
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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
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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
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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
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vkbZth,lVh VªkatsD'ku dk mnkgj.k
COMMCERCIAL TAX DEPARTMENT OF CHHATTISGARH
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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
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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
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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
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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/
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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