Seeks to appoint Revisional Authority under Chhattisgarh Goods and Services Tax Act, 2017 - 5/2020 - State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Nava Raipur, Atal Nagar, District-Raipur Notification No. 5/2020 - State Tax Atal Nagar, the 7 th August 2020 No. F 10-64/2020/CT/V(98). - In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act), hereby authorizes - (a) the Commissioner of State Tax or Special Commissioner of State Tax or Additional Commissioner of State Tax for decisions or orders passed by the Joint Commissioner of State Tax or Deputy Commissioner of State Tax; and (b) the Joint Commissioner of State Tax for decisions or orders passed by the Assistant Commissioner of State Tax of State Tax Officer, as the Revisional Authority under section 108 of the said Act. 2. This notification shall deemed to have come in to force from 13th January 2020. By order and in the name of the Governor of Chhattisgarh, MANINDER KAUR DWIVEDI, Principal Secretary