Chhattisgarh Goods and Services Tax (Eighth Amendment) Rules, 2020

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..... e Tax Atal Nagar, the 21st July 2020 No. F 10-63/2020/CT/V(92). - In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be .....

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..... gh a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period .....

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