In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments 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,-

(i) in the second paragraph, the following proviso shall be inserted, namely: -

"Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Chhattisgarh Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020";

(ii) in the third paragraph, the following proviso shall be inserted, namely: -

"Provided that the said persons shall furnish the return in FORM GSTR-4 of the Chhattisgarh Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020."

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

GAURAV DWIVEDI,

Principal Secretary.