Amendment in Notification No. 06/2019–State Tax (Rate), dated the 29th March, 2019 - 03/2021 – State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 30th September 2021 NOTIFICATION No. 03/2021 State Tax (Rate) No. F 10-45/2021/CT/V(66).- In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification No. 06/2019 State Tax (Rate), No. F-10-17/2019/CT/V(39), Chhattisgarh Commercial Tax Department, dated the 29th March, 2019, published in the Gazette (Extraordinary) of Chhattisgarh, No. 116, dated the 04th April, 2019- In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 2nd day of June, 2021. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.