Vidhi Codex

CH}IATTISGARH ACT

The Chhattisgarh Goods and Services Tax (Amendment) Act, 2018

Tax201822 sections

This legislation amends the Chhattisgarh Goods and Services Tax Act to refine tax compliance rules and definitions. It clarifies how to categorize transactions as goods or services supply, updates specific definitions for government boards, and expands the scope of reverse charge payments to include activities related to race clubs. Furthermore, the Act raises monetary thresholds for tax payments, helping businesses manage liabilities more effectively while providing administrative clarity.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of Section 2
  3. 3. Amendment of Section 7
  4. 4. Amendment of Section 9
  5. 5. Amendment of Section 10
  6. 6. Amendment of Section 12
  7. 7. Amendment of Section 13
  8. 8. Amendment of Section 16
  9. 9. Amendment of Section 17
  10. 10. Amendment of Section 20
  11. 11. Amendment of Section 22
  12. 12. Amendment of Section 24
  13. 13. Amendment of Section 25
  14. 14. Amendment of Section 29
  15. 15. Amendment of Section 34
  16. 16. Amendment of Section 35
  17. 17. Amendment of Section 39
  18. 18. Addition of new Section 43A
  19. 19. Amendment of Section 48
  20. 20. Amendment of Section 49
  21. 21. Addition of new Sections 49A and 49B
  22. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of Section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax."

PDF: pending for this language.