Raipur, 14 January 2022. It is noteworthy that after the implementation of GST, some difficulties have come to the fore in the new tax system. The Chhattisgarh Goods and Services Tax Act 2017 provides for the audit of the books of accounts of the taxpayers by a specialized professional (CA etc.), as a result of which the taxpayers especially small and medium enterprises have to face additional compliance burden. Besides, certain discrepancies were noticed in various provisions of the Act. Also, there is a need to make the provision for taking input tax credit more stringent so that the availability of wrong input tax credit can be stopped. In order to reduce the compliance burden as mentioned above, remove the existing anomalies in the provisions of the Act and strengthen the provisions relating to input tax credit, it was decided to make certain amendments in the Chhattisgarh Goods and Services Tax Act 2017. GST In view of the decision taken by the Council, the Central Goods and Services Tax (Amendment) Act 2021 is in force with effect from March 28, 2021. Therefore, it was necessary to amend the Chhattisgarh Goods and Services Tax Act 2017 accordingly. Therefore, the Chhattisgarh Goods and Services Tax Act (Amendment) Bill was passed on 15 December 2021.
Raipur: Governor signs Chhattisgarh Goods and Services Tax (Amendment) Bill
