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<h1>Chhattisgarh GST Amendment Act 2018: Updates Definitions, Tax Provisions, Clarifies Liabilities, Credits, and Streamlines Compliance.</h1> The Chhattisgarh Goods and Services Tax (Amendment) Act, 2018, amends the Chhattisgarh Goods and Services Tax Act, 2017. Key changes include updates to definitions and clauses, adjustments to tax provisions, and clarifications on tax liabilities and credits. Specific amendments address the roles of appellate authorities, the scope of services, and reverse charge mechanisms. The Act also modifies registration requirements, return filing procedures, and input tax credit regulations. New sections have been added to refine the process for furnishing returns and utilizing input tax credits. The amendments aim to streamline tax administration and compliance within Chhattisgarh.