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    <title>Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2023.</title>
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    <description>Amendments revise valuation, procedural, form and enrolment rules under the Chhattisgarh GST Rules, 2017. A new rule deems the value of services where a supplier provides a corporate guarantee to a related person to be a specified deemed value or the actual consideration, whichever is higher. Procedural language is changed from issuing an &quot;order&quot; to issuing an &quot;intimation&quot;, time limits of one year are inserted for certain orders, registration forms are updated to include One Person Company, REG 08 is replaced to standardise cancellation procedures, GSTR 8 ledger entries are restructured, PCT 01 enrolment categories expanded, and DRC 22 is limited by issuance of DRC 23 or one year expiry.</description>
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    <pubDate>Thu, 18 Jan 2024 00:00:00 +0530</pubDate>
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      <pubDate>Thu, 18 Jan 2024 00:00:00 +0530</pubDate>
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