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Taxation Chhattisgarh Ministry of Finance Chhattishgarh Goods and Services Tax Act, 2017

The Chhattisgarh Goods and Services Tax (Amendment) Act, 2024

20-Jan-2025 | Notification

Government of Chhattisgarh has issued The Chhattisgarh Goods and Services Tax (Amendment) Act, 2024, amending the provisions of Chhattisgarh Goods and Services Tax Act, 2017.

Highlights of the amendment are:

- Amendment in Section 9 of Chhattisgarh Goods and Service Tax Act, 2017, where there has been insertion of words "and denatured extra neutralised alcohol or rectified spirit used for the manufacture of alcoholic beverages for human consumption".

- Insertion of a new section 74A in the Chhattisgarh Goods and Services Tax Act, 2017, addresses cases where input tax credit was erroneously refunded or claimed for the year 2024-25.

- Insertion of new section 128 A in the Chhattisgarh Goods and Services Tax Act, 2017, the waiver of interest or penalty in respect of demand raised under Section 73.

For more information, please refer to the specified document.

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