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<h1>Chhattisgarh State Tax Clarifies GST Registration, Penalties, and Valuation for Government Departments and Entities.</h1> The circular from the Chhattisgarh State Tax Office addresses several GST-related issues. It clarifies that government departments must register and pay GST on sales to unregistered persons. Penalties under section 73(11) of the SGST Act are not applicable for late GSTR-3B filings if tax is paid, but a general penalty may apply. The GST rate applies to debit/credit notes issued post-GST implementation. Section 51 TDS provisions apply to government entities with significant equity/control. GST valuation includes TCS under the Income Tax Act. The owner of goods is determined by accompanying documentation or the proper officer's decision.