The Government of Chhattisgarh on July 15, 2026, issued the Chhattisgarh Goods and Services Tax (Amendment) Act, 2026 to further amend the Chhattisgarh Goods and Services Tax Act, 2017.
The following amendments have been stated:
In the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017) (hereinafter referred to as the “principal Act”), in sub-section (3) of Section 15, for clause (b), the following shall be substituted, namely:—
“(b) where such discount is given after the supply has been effected, provided that the supplier has issued a credit note for such discount and the recipient of the supply has reversed the input tax credit in accordance with the provisions of Section 34 on account of such discount.”
In sub-section (1) of Section 34 of the principal Act, after the words “where the taxable value or tax charged in that tax invoice is found to exceed”, the words, figures and brackets “or where a discount is given in terms of clause (b) of sub-section (3) of Section 15” shall be inserted.
In Section 54 of the principal Act,—
(i) in sub-section (6), after the words “zero-rated supplies of goods or services or both”, the words, brackets and figures “or unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3)” shall be inserted; and
(ii) in sub-section (14), after the words “notwithstanding anything contained in this section”, the words “other than in cases where a claim for refund of tax is filed on account of goods exported out of India on payment of tax” shall be inserted.
[Notification No. 12 of 2026]
