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Atal Nagar, the 13th October 2020

NOTIFICATION

No. 6912020 - State Tax

No. F l0-77l2020/CTN{106).- In exercise of the powers conferred by sub-section (l) of section 44

of the Chhaftisgarh Goods and Services Tax Act, 2017 (7 of 2017), read with rule 80 of the Chhattisgarh Goods

and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the

following amendment in the Notification No. 4l/2020-State Tax, No. F-10-5612020/CTN(71), Chhattisgarh

Commercial Tax Department, dated the 8th May, 2020, published in the Gazetle (Extraordinary) of

Chhattisgarh, No. 235, dated the 18th May, 2020,namelyi

ln the said notification, for the figures, letters and words "30th September, 2020", the figures, letters and words

"3lst October,2020" shall be substituted.

2. This notification shall be deemed to have come in to force on 30th September 2020.

By order and in the name of the Governor of Chhattisgarh,

MANINDER KAUR DWTVEDI, Principal Secretary.

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Atal Nagar, the l3th October 2020

NOTIFICATION

No. 7012020 - Cenfral Tax

No. F 1O - 77 D0ZO|CTN( 107).- [n exercise of the powers conferred by sub-rule (4) of rule 48 of the

Chhattisgarh Goods and Serviced Tax Rules, 2017, the Government, on the recommendations of the Council,

hereby makbs the following further amendments in the Notification No. 1312020-State Tax, No. F-10-

35l2020lCTN(37), Chhattisgarh Commercial Tax Deparbnent, dated the 3lst March, 2020, published in the

Gazptle (Extraordinary) of Chhattisgarh, No. 178, dated the 31st March, 2020,narrrely-

In the said notification, in the first paragraph, -

(i) for the words "a financial year", the words and figures "any preceding financial year from 2017-18

onwards" shall be substituted;

(ii) after the words "goods or services or both to a registered person", the words "or for exports" shall

be inserted.

2. This notification shall be deemed to have come in to force on 30th September 2020.

By order and in the name of the Govemor of Chhattisgarh,

MANINDER KAUR DWIVEDI, Principal Secretary.

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