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    <title>Chhattisgarh Goods and Services Tax (Eighth Amendment) Rules, 2018</title>
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    <description>Where a person, instead of replying to a show cause notice for contravention of clause (b) or (c) of section 29(2), furnishes all pending returns and makes full payment of tax, interest and late fee, the proper officer shall drop the cancellation proceedings and pass an order in FORM GST REG 20. Rule 36(2) permits ITC where a document, though incomplete, shows tax charged, description of goods/services, total value, supplier and recipient GSTIN and place of supply for inter State transactions. FORM GST ITC 04 and annual return forms GSTR 9/GSTR 9A are substituted and e way bill rules require bill of entry details for imports.</description>
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      <description>Where a person, instead of replying to a show cause notice for contravention of clause (b) or (c) of section 29(2), furnishes all pending returns and makes full payment of tax, interest and late fee, the proper officer shall drop the cancellation proceedings and pass an order in FORM GST REG 20. Rule 36(2) permits ITC where a document, though incomplete, shows tax charged, description of goods/services, total value, supplier and recipient GSTIN and place of supply for inter State transactions. FORM GST ITC 04 and annual return forms GSTR 9/GSTR 9A are substituted and e way bill rules require bill of entry details for imports.</description>
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