Seeks to amend Notification No. 35/2020-State Tax dated the 19th November, 2020 - 40/2020 – State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 9 th February 2021 NOTIFICATION No. 40/2020 State Tax No. F 10-02/2021/CT/V(05).- In exercise of the powers conferred by section 168A of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following amendment in the Notification No. 35/2020-State Tax, No. F 10-83/2020/CT/V(118), Chhattisgarh Commercial Tax Department, dated the 19th November, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 615, dated the 1st December, 2020, namely: In the said notification, in the first paragraph, in clause (ii), the following proviso shall be inserted, namely: - Provided that where an e-way bill has been generated under rule 138 of the Chhattisgarh Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and its period of validity expires during the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31st day of May, 2020. . 2. This notification shall be deemed to have come in to force on 5th May, 2020. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.