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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.

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