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    <title>Chhattisgarh Goods and Services Tax (Amendment) Act, 2020</title>
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    <description>A separate optional composition levy is introduced for registered persons ineligible for the existing composition scheme, subject to a preceding-year aggregate-turnover ceiling, a prescribed tax rate capped at three per cent of turnover in the State, and conditions barring non-taxable supplies, inter-State outward supplies, specified electronic-commerce supplies, notified manufacturers or service suppliers, casual taxable persons, and non-resident taxable persons. Aadhaar authentication, proof of possession of an Aadhaar number, or prescribed alternative identification becomes required for registered persons and persons seeking registration, subject to notified exemptions.</description>
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