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The Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2017.
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....ervices Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely (1) These rules may be called the Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Chhattisg....
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....the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act."; (iii) in rule 44, with effect from 1st July, 2017, for sub-rules (2) and (3), the following shall be substituted, namely:- "(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of central tax, State tax, Union territory tax ....
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.... OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely:- (i) name and address of the recipient-. (ii) address of delivery; and (iii) name of the country of destination:"; (v) in rule 61, with effect from 1st July, 2017, for sub-rule (5), the following sub-rules shall be s....
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....asis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit....