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of <h1>Chhattisgarh GST Rules Amended: Clarifications on Exempt Supplies, Manual Filing, Appellate Authorities, and Refund Procedures Introduced.</h1> The Chhattisgarh Goods and Services Tax (Eleventh Amendment) Rules, 2017, effective from November 15, 2017, introduce several amendments to the existing GST rules. Key changes include clarifications on exempt supplies, allowing manual filing and processing of applications, and establishing appellate authorities for tax decisions. The amendment also permits the Central Government to terminate appointments of certain GST council members with approval. New forms for manual refund applications and order details are introduced, specifying procedures for claiming refunds on various grounds, including exports and supplies to SEZ units. These amendments aim to streamline tax processes and provide clarity on procedural aspects.
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