TMI BlogThe Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... they Shall come into force on the date of their publication in the Official Gazette. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017,- (i) in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, "said form" the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted; (iii) in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- "(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board."; (vi) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted namely:- "103. The Government shall appoint officers not below the rank Of Joint Commissioner as member of the Authority for Advance Ruling."; (vii) in "FORM GST REG-01" under the heading 'Instructions for submission of Application for Registration', after Serial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to sign the refund application or otherwise, should be filled up against the "Authorised Signatory details" in the application. * PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act."; and (ix) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a), for the word, figures and brackets "and 140 (6)", the figures, brackets and word", 140 (6) and 140 (7) shall be substituted; and (ii) in item (b), - (a) after the word, figures and brackets, "section 140 (5)", the words, figures and brackets "and section 140(7)" shall be inserted; (b) for column heading 1, the column heading "registration number of the supplier or input service di ..... X X X X Extracts X X X X X X X X Extracts X X X X
|