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<h1>Chhattisgarh Enacts GST Amendment Act 2021 Sections 4 & 5 Retroactively from August 2021.</h1> The Government of Chhattisgarh, through its Commercial Tax Department, has issued a notification under the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021. This notification, dated April 1, 2022, enacts sections 4 and 5 of the Amendment Act, effective retroactively from August 1, 2021. The notification is authorized by the powers granted under sub-section (2) of section 1 of the Chhattisgarh Act (No. 2 of 2022) and is issued by the Principal Secretary in the name of the Governor of Chhattisgarh.