The Chhattisgarh Goods and Services Tax (Removal of Difficulties) Order, 2019

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..../V(08).- WHEREAS, sub-section (1) of section 10 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule Il to the said Act, may opt for the scheme under the said sub-section; (ii....

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....heir ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Chhattisgarh Goods and Services Tax Act, 2017 and in supersession of the State Government, in the Commercial Tax Department, Orde....