Chhattisgarh Goods and Services Tax (Ninth Amendment) Rules, 2019

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..... aya Raipur, Atal Nagar, District-Raipur Notification No. 75/2019 - State Tax Naya Raipur, Atal Nagar, dated : 27.12.2019 No. F-10-50/2019/CT/V (124).- In exercise of the powers conferred by Section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State G .....

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..... 6A. Conditions of use of amount available in electronic credit ledger.- (1) The Commissioner or an officer authorised by him in this behalf, not below the rank of an Assistant Commissioner, having reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as- a) the credit of inp .....

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..... tration has been obtained; or d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36, may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under Section 49 o .....

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