Chhattisgarh GST Fifth Amendment: Rule 26 Deadline Extended, Rule 36 and Rule 59 Adjustments for 2021 Tax Returns.

The Chhattisgarh Goods and Services Tax (Fifth Amendment) Rules, 2021, effective from June 1, 2021, amends the Chhattisgarh Goods and Services Tax Rules, 2017. Key amendments include extending the deadline in rule 26 from May 31, 2021, to August 31, 2021, and modifying rule 36 to allow cumulative input tax credit adjustments for April, May, and June 2021 in the June 2021 tax return. Additionally, rule 59 is amended to permit registered persons to furnish details for May 2021 using the Invoice Furnishing Facility (IFF) from June 1 to June 28, 2021.