Seeks to extend the due date for FORM GSTR-1 - 83/2020 – State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 22nd December 2020 NOTIFICATION No. 83/2020 State Tax No. F 10- 87/2020/CT/V(127). - In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Chhattisgarh Government in the Commercial Tax Department No. 74/2020-State Tax, No. F-10- 81/2020/CT/V(111), dated 28.10.2020 and the notification of the Chhattisgarh Government in the Commercial Tax Department No. 75/2020-State Tax, No. F-10-81/2020/CT/V(112), dated 28-10-2020, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.