Amendment Notification No. 12/2017-State Tax, dated 29th June, 2017 - 78/2020 - State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Nava Raipur, Atal Nagar, District-Raipur Notification No. 78/2020 - State Tax Atal Nagar, the 28 th October 2020 No. F 10-81/2020/CT/V(115).- In exercise of the powers conferred by the fust proviso to rule 46 of the Chhattisgarh Goods and Services Tax Rules, 2017, the State Governments, on the recommendations of the Council, hereby makes the following amendment in the Notification No. 12/2017-State Tax, No. F-10-44/2017/CT/V(86), Chhattisgarh Commercial Tax Department, dated the 29th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No.256,dated the 29 th June,2017,namely:- In the said notification, with effect from the 01 st day of April, 2021, for the Table, the following shall be substituted, namely,- TABLE Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (1) (2) (3) 1. Up to rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. . By order and in the name of the Governor of Chhattisgarh, MANINDER KAUR DWIVEDI, Principal Secretary