Chhattisgarh Goods and Services Tax (Amendment) Rules, 2021

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..... CT/V(04). - 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. Short title and commencement. - (1) These rules may be called the Chhattisgarh Goods and .....

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..... rd supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under .....

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