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of <h1>Chhattisgarh GST Rules Amended: New Refund Formula, Consumer Welfare Fund, and Updated Tax Filing Forms Introduced.</h1> The Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2018, amends the Chhattisgarh GST Rules, 2017. Key changes include a revised formula for calculating refunds on input tax credit due to inverted duty structures, and the establishment of a Consumer Welfare Fund. The Fund will collect various taxes and be managed by a Standing Committee, which will oversee its use for consumer welfare. The amendment also introduces new forms for tax filing, including FORM GSTR-10 for final returns and updates to FORM GST DRC-07 for order summaries. The rules are effective from the date of notification.
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