THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 52/2020 - State Tax, No. F 10-61/2020/CT/V(86)., Dated 6th July 2020

In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the Notification No. 76/2018-State Tax, No. F-10-65/2018/CT/V(123), Chhattisgarh Commercial Tax Department, dated the 31st December, 2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 523, dated the 31st December, 2018, namely:-

In the said notification,-

(i) in the third proviso, for the Table, the following Table shall be substituted, namely: -

"TABLE

S. No. (1)	Class of registered persons (2)	Tax period (3)	Condition (4)
1.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	February, 2020, March, 2020 and April, 2020	If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020
2.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh.	February, 2020	If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
		March, 2020	If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020
		April, 2020	If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020
		May, 2020	If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020
		June, 2020	If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020
		July, 2020	If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020

(ii) after the third proviso, the following provisos shall be inserted, namely : -

"Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:

Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.".

2. This notification shall deemed to have come in to force from 24th June 2020.

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

GAURAV DWIVEDI,

Principal Secretary.