Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2025

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.... 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 Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2025.    ....

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.... a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.".  (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: -  "Provided further that where the notice or statement or order mentioned in sub-section (1) of section 128A of the Act include....