छ.ग. माल और सेवा कर अधिनियम, 2017 संबंधी

wiqqsqrs "u*1 w{ {ffi rt ilrq UIrdri fffir erfi fffi-c, + nqur fu qn6. x,qi⁶ S. z - z z -udsira rrwe / rr fr. t. fun$. fu'-6

3o-05-2ool."

fu {NNIET

(wfltrnq)

qrfu*,,Rtr*,rRd

mcifi rsol wgt, frr+rt, m{ zz q-r+Szozt

-sTqi ³,IriF ¹⁹⁴²

qrFrfrm or fdqFr riTkr,q. T6rq-ft qtFI, ;lcll Trqgq cileEI Trt{

flwt 57 7ro2o-{rErl e-{

o-ffi gq ¹o-⁰⁴/²⁰²¹/qrq/qts (tz)- qrfiN, Efre-q_B qr.r ei-r tqr o-q 3Tfufrqq zolz (zo'rz or , (ffi^ETd qczlrf, Eq slftqzmr fr sm srfuftqq o-Er r;qr t) o1 erg pa d sner c6-f, EM ¹⁴⁸ ET{T c-{-r crftrq} ⁴-r c-fr'r o-{d sc, qn'q-< of mi w, u-*s-ra ensq d qrprfuo o-r forrrr sfr^orft-qq-rT v. rc/zorc-{rG{r iD{ m-rr⁵ qw-¹⁰-as/zorc/qro/is(¹²³) fu{rfi sr frsqq, zora ffi E-fi-fllq d qr"r.ra. (erutrr{{^{{FOOTNOTE *}}}}ur) ti, mqo szg fl-ts gr frr+q{, zore ti ,silR6 fu-qr rrqr w, g qqp66- silY ftrc ⁴.-{ft t ervfq - s-o ufuq++ d ffi q-{go A qre ffirfud q-q-S+} ol q-d:rQTrfrf, fu-qr qKry, eivfq_

TSr o-{i t, dfu-q e-m fdq{uft o.i fuie{, zozo d sot ffi 5S S + P qo {fur$fd qftd d q.i d tuq, d fo sm q-{go n frffie crknr + rri'T (²) q-ftfre fuq {q t, d vm ilfuoT d RirT (³) i ftfre or erqfu d ifrq -- orm{{^{{FOOTNOTE *}}}} + o'" tol t affio crd A s$-q ffi ctgfl "" fto E-{i e so erfuF-qq o¹ erm ⁴⁷ d sreqn\ d erfiq tq fuiT qtfl o) d d qqrrfl vq} t GTdo ³rFcffi fuqT ultlT t, ofu ua aar6y qd eq vrcrr o{ fo trPr {q B,

q{g u-d t fu * orsrdn} d ftq fur-⁶.r gffi furtq qS ti qd orr+d s o-⁰S ⁵q} t sTBo B. rl} fu frq-d drQ-s .q q, 129 t gdr$, zozo qra d fuq s-sq frq+AuTg{sq ti ffi *g6 # @-{d B, frfo-q str ffi @) ftd-+s, zozo d oot frc flo' e-rdd o.-{fr B, vm'erBfrqq of elrrr'+z d crqerrqi d offi{ fu feEfrT h¹-s d d til q-qrs t.TS fi oTD-o ³Tffiq-m fu-qr qrdr t, cfu B-{ o{fl-flrcii d ftq tq fu{{^{{FOOTNOTE *}}}}T ⁶q @) Efr aEa t cTR.Ttr fu-qr qror B qd gd tq \r-.r qx fu qrRr v5< t r" r 2. w uBg++ ²⁵ q{ zozo t eqr-fr Eg wrfr qr\'.t rE-drr=T⁶ d .fl-s ffifr. r5u sfue. 271 272 6ffiqrr6ttqq{, frqi6 zzq.t{fi zozr sred flI, fr{io s E-{{ft zozr udsr6 d uqq6 d qrq t aen elttn5uTq,

,n-rq ff,ifr. rgu vfu+

Atal Nagar, the 9th February 2021

-NOTIFICATION

No.57/2020 - State Tax

No. F l0-04/2021/CTN(12).- In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the Notification No. 7612018-State Tax, No. F-10-65/2018/CTN(123), Chhattisgarh Commercial Tax Department, dated the-3lst December,2018, published in the Gazelle (Extraordinary) of Chhattisgarh, No. 523, dated the 3lst Decembe\2018-

In the said notification, after the third proviso, the following provisos shall be inserted, namely: -

"Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but fumishes the said return till the 3Othday of September,2020, the total amount of late fee payable under section 47of the said Act, shall stand waived which is in excess of two hundred and frfty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil:

Provided also that for the taxpayers having al aggregate turnoyer of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July,2020, by the due date but fumish the said retum till the 30th day of September,2020, the total amount of late feeunder section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil.".

2. This notification shall be deemed to have come into effect from the 25th day of June, 2020.

By order and in the name of tle Governor of Chhaffisgarh,

- GAURAV DWIVEDI, Principal Secretary.