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66ig{E{q[d,ffi5 26 grr€ 2o2o Atal Nug*, the 7th August 2020NOTIFICATION
No. 05/2020- State Tax
No. F 10-64 ]2O2O(CTN(98).- In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Chhattisgarh Goods and Services Tax Act, 2Ol7 (7 of 2Afi) (hereinafter referred to as the said Act), hereby authorises-
(a) the Commissioner of State Tax or Special Commissioner of State Ta:< or Additional Commissioner of State Tax for decisions or orders passed by the Joint Commissioner of State Tax or Deputy Commissioner of State Tax; and
(b) the Joint Commissioner of State Tax for decisions or orders passed by the Assistant Commissioner of State Tax or State Tax Offrcer,
as the Revisional Authority under section 108 of the said Act.
2. This notification shall deemed to have come in to force from 13th Jantaiy 2020.
By ordel and in the name of the Governor of Chhattisgarh,
MANINDER KAUR DWIVEDI, Principal Secretary