Amending the SGST Rules, 2017(Third Amendment Rules, 2018). – GST – States – F-10- 15 /2017/CT/V (28) – Dated:- 23-3-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 14/2018 – State Tax Naya Raipur, 23rd March, 2018 No. F-10- 15 /2017/CT/V (28) – In exercise of the 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. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on t
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orker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal."; (ii) in rule 129, in sub-rule (6), for the words "as allowed by the Standing Committee", the words "as may be allowed by the Authority" shall be substituted; (iii) in rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:- "(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation
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e 137, in the Explanation, in clause (c), after sub-clause (b), the following subclause shall be inserted, namely: – "c. any other person alleging, under sub-rule (l) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.", (vi), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:- "Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by ra
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