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    <title>Chhattisgarh Goods and Services Tax (Amendment) Act, 2024.</title>
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    <description>Chhattisgarh GST amendments define online gaming, online money gaming, specified actionable claims, and virtual digital assets. Platform owners, operators, and managers arranging supplies of specified actionable claims are deemed suppliers liable for tax. Online money gaming supplied from outside India to persons in India is brought within compulsory registration. The amendments also impose a three-year limit for filing outward-supply details, returns, annual returns, and operator statements, subject to conditional governmental relaxation; revise input tax credit restrictions; and restructure tribunal, electronic-commerce penalty, offence, and compounding provisions.</description>
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