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TMI BlogThe Chhattisgarh Goods and Services Tax (Eighth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/CT/V (145). - 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 (Eighth Amendment) Rules, 2017. (2) They shall come into forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC -03 has been furnished." , (ii) after rule 46, the following rule shall be inserted, namely:- " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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