Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2020.

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..... 10-39/2020/CT/V(50) - In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourth Amendm .....

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..... ions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.". 3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely :- "Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished wit .....

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