Supercession Notification No. 40/2017-State Tax, dated the 13th October, 2017 - F-10- 93/2017/CT/V (172) - 66/2017 - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 66/2017 - State Tax New Raipur, 15 November, 2017 No. F-10- 93/2017/CT/V (172) - In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act) and in supercession of notification No. 40/2017-State Tax, dated the 13 th October, 2017, published in the Gazette(Extraordinary) of Chhattisgarh , vide number 454, dated the 25th October, 2017, except as respects things done or omitted to be done before such supercession, the State Government, on the recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the State tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Acts By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, special Secretary