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    <title>Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.</title>
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    <description>Demand and penalty provisions relating to transactions involving fake invoices are to be applied uniformly under the Chhattisgarh Goods and Services Tax framework. The clarification issued under the Central Goods and Services Tax Act, 2017 applies, with necessary modifications, to proceedings concerning demand and penalty consequences arising from fake-invoice transactions, as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.</description>
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