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

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..../CT/V(102) - 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. Short Title and commencement.-(1) These rules may be called the Chhattisgarh Goods and Servi....

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....n in Part B of FORM GST REG-01 under subrule (4), whichever is earlier.". 3. In the said rules, in rule 9, with effect from 21 st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number ....

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....dhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.", (iii) ln sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (5), the following sub-rule shall be s....