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of <h1>Chhattisgarh GST Act 2017: Transitional Tax Adjustments, Refunds, and Credit Rules for Goods Returned or Sold Pre-GST</h1> The Chhattisgarh Goods and Services Tax Act, 2017 outlines transitional provisions for tax adjustments during the transition to the new GST regime. Goods returned within six months of the appointed day may be eligible for tax refunds, and price revisions on goods sold before the appointed day require supplementary invoices or credit notes. Refund claims for taxes paid under the previous law are processed as per the old law, with certain conditions on input tax credit. Proceedings related to tax liabilities or credits initiated before the appointed day follow the previous law. Tax is not payable on goods or services if previously taxed under the Chhattisgarh VAT or Finance Act, with provisions for credit on taxes paid. Special rules apply for goods on approval and goods with agents on the appointed day.
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