GST – States – F-10-89/2017/CT/V (158)-51/2017-State Tax – Dated:- 28-10-2017 – Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur Naya Raipur, the 28th October 2017 NOTIFICATION No. 51/2017-State Tax No. F-10-89/2017/CT/V (158). – 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 (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of issue of this notification. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017, – (i) in rule 24,
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of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supp
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