THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 53/2020 - State Tax, No. F 10-61/2020/CT/V(87)., 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), the Government, on the recommendations of the Council, hereby makes the following further amendment in the Notification No. 04/2018-State Tax, No. F-10-2/2018/CT/V(3), Chhattisgarh Commercial Tax Department, dated the 24th January, 2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 31-A, dated the 25th January, 2018, namely

In the said notification, for the fourth proviso, the following proviso shall be substituted, namely : -

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quartermentioned in column (2) of the Table belowin FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column'(3) of the said Table :-

TABLE

SI. No.	Month/ Quarter	Dates
(1)	(2)	(3)
1.	March, 2020	10th day of July, 2020
2.	April, 2020	24th day of Julyss, 2020
3.	May, 2020	28th day of July, 2020
4.	June, 2020	05th day of August, 2020
5.	January to March, 2020	17th day of July, 2020
6.	April to June, 2020	03rd day of August, 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.