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    <title>Chhattisgarh Goods and Services Tax (Amendment) Act, 2020</title>
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    <description>Chhattisgarh GST law expands composition levy options, clarifies turnover exclusions for exempt interest income, and permits enhancement of the registration threshold for suppliers exclusively engaged in goods. It introduces Aadhaar authentication or alternate identification for registration, enables prescribed digital payment facilities, and revises return and tax-payment arrangements. Electronic cash ledger transfers across GST heads are permitted, while delayed-return interest is confined to tax paid through the electronic cash ledger in specified circumstances. National advance-ruling arrangements are incorporated, and anti-profiteering attracts a penalty subject to deposit of the profiteered amount within the prescribed period.</description>
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