Chhattisgarh Goods and Services Tax (Eleventh Amendment) Rules, 2020

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h  October 2020 No. F 10-76/2020/CT/V(105). In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules,  2017, namely:- 1. (1) These rules may be called the Chhatti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nce of invoice under this sub-rule for a specified period,  subject to such conditions and restrictions as may be specified in the said notification.". 4.  In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:- "(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code ....