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<h1>Chhattisgarh GST Tenth Amendment: Deadline Extensions and New E-Submission Rules u/s 164.</h1> The Chhattisgarh Goods and Services Tax (Tenth Amendment) Rules, 2017, were issued by the State Government under section 164 of the Chhattisgarh GST Act, 2017. Effective from the date of notification, the amendments include changes to several rules: Rule 24 extends the deadline for a specific compliance from October 31, 2017, to December 31, 2017. Rule 45 allows the Commissioner to extend deadlines for certain quarterly submissions. Rules 96 and 96A introduce provisions for electronic submission of export details in FORM GSTR-1, following the submission of FORM GSTR-3B, with auto-drafting features for the specified tax period.