https://www.taxtmi.com/circulars?id=71038 Powers under section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 are exercised to apply, with necessary modifications, the centrally issued clarification on demand and penalty provisions to State GST proceedings involving fake-invoice transactions. The clarified approach applies to the applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 as though issued under the Chhattisgarh Goods and Services Tax Act, 2017, ensuring uniformity in such proceedings. en-us Wed, 01 Feb 2023 00:00:00 +0530 Mon, 31 Aug 2026 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71038 Powers under section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 are exercised to apply, with necessary modifications, the centrally issued clarification on demand and penalty provisions to State GST proceedings involving fake-invoice transactions. The clarified approach applies to the applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 as though issued under the Chhattisgarh Goods and Services Tax Act, 2017, ensuring uniformity in such proceedings. Circulars GST - States Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71038