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Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of Chhattisgarh Goods and Services Tax Act, 2017

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..... alaya, Mahanadi Bhawan Atal Nagar, the 18 th June 2021 NOTIFICATION No. 14/2021-State Tax No. F 10-38/2021/CT/V(46) - 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), in view of the spread of pandemic COVID-19 across many p .....

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..... any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or (b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above; but, such extension of time shall not be applicable for the compliances of .....

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..... hall be extended upto the 15th day of June, 2021; (ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cas .....

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