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    <title>Chhattisgarh Goods and Services Tax (Tenth Amendment) Rules, 2021</title>
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    <description>Input tax credit is restricted unless suppliers furnish invoice details in FORM GSTR 1 or via the invoice furnishing facility and such details are communicated in FORM GSTR 2B (effective 1 January 2022). A new Rule 144A establishes an auction based recovery procedure for unpaid penalties on detained or seized goods or conveyances, prescribing inventory, e auction notice (FORM GST DRC 10), pre bid deposits, timelines (reduced for perishables), successful bidder notice (FORM GST DRC 11), transfer of ownership with FORM GST DRC 12, re auction and stay rules. Rule 154 prescribes prioritized appropriation of sale proceeds.</description>
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