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of <h1>Chhattisgarh GST Rules Amended: Changes to Input Tax Credit, Annual Returns, and Property Attachment Effective Jan 1, 2022.</h1> The Chhattisgarh Goods and Services Tax (Tenth Amendment) Rules, 2021 introduces several amendments to the Chhattisgarh GST Rules, 2017. Effective from January 1, 2022, these changes include modifications to rules regarding input tax credit, annual return filing deadlines, and procedures for handling detained or seized goods. New provisions address the sale of goods to recover penalties, the disposal of sale proceeds, and the provisional attachment of property. Forms GST DRC-10, DRC-11, DRC-12, DRC-22, and DRC-23 have been updated, and a new form, GST DRC-22A, has been introduced for filing objections against provisional attachment of property.
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