Amending the SGST Rules, 2017(Third Amendment Rules, 2018).

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..... e powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall co .....

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..... orsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal."; (ii) in rule 129, in sub-rule (6), for the words "as allowed by the Standing Committee", the words "as may be allowed by the Authority" shall be substituted; (iii) in rule 133, after sub-rule (3), .....

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..... If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.", (v) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following subclause shall be inserted, namely: .....

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