Amendment in Notification No. 29/2020-State Tax, dated the 31st March, 2020 - 54/2020 - State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Nava Raipur, Atal Nagar, District-Raipur Notification No. 54/2020 - State Tax Atal Nagar, the 6 th July 2020 No. F 10-61/2020/CT/V(88). - In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017(hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the Notification No. 29/2020-State Tax, No. F-10-35/2020/CT/V(45), Chhattisgarh Commercial Tax Department, dated the 31st March, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 178, dated the 31 st March, 2020, namely :- In the said notification, in the first paragraph, after the fifth proviso, the following provisos shall be inserted, namely :- Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 1st day of October, 2020. . 2. This notification shall deemed to have come in to force from 24th June 2020. By the order and in the name of The Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.