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, hereby makes the following amendment in the notification of the State Government, in the Commercial Tax Department, Notification No. 21/2019-State Tax, No. F-10-19/2019/CT/V(46) dated the 23th April, 2019, published in the Gazette (Extraordinary) of Chhattisgarh, No. 131 dated the 24th April, 2019, namely:-

In the said notification, in paragraph 2, the following proviso shall be inserted, namely: -

"Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such tax payers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20."

2. This notification shall be deemed to have come into force with effect from the 21 March, 2020

By order and in the name of the Governor of Chhattisgarh,

GAURAV DWIVEDI,

Principal Secretary.