The Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2018.
F-10-32/2018/CT/V (48)-28/2018-State Tax Dated:- 19-6-2018 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, Dated 19th June, 2018
NOTIFICATION
No. 28/2018-State Tax
No. F-10-32/2018/CT/V (48).- 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) These rules may be called the Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) Save as o
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he said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.”;
(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that where the circumstances so warrant, the commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.
Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.";
(iii) in rule
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