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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Chhattisgarh's Sixth Amendment to GST Rules: Key Changes in Invoicing, ITC Claims, Return Filing, and Practitioner Exams.</h1> The Chhattisgarh Government issued the Sixth Amendment to the Goods and Services Tax Rules, 2019, under the authority of the 2017 Act. Key changes include amendments to rule 21A, clarifying that registered persons cannot issue tax invoices during suspension. Rule 36 limits input tax credit claims to 20% of eligible credit not uploaded by suppliers. Rule 61 updates the process for filing returns electronically. Rule 83A mandates GST practitioners to pass specified exams. Amendments to rules 91, 97, 117, and 142 address refund disbursement, fund allocation for GST awareness, and procedural updates for tax liability communications. New forms for tax liability intimation are introduced.