The Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2018.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... powers conferred by Section 164 of the Chhattisgarh Goods and Services 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 (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI."; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of ....