In exercise of the powers conferred by sub-section (3) of section 1 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2020 (No. 5 of 2020), the State Government hereby appoints the 1st day of September, 2020, as the date on which the provisions of section 10 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2020 (No. 5 of 2020), shall be deemed to have come into force.

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

MANINDER KAUR DWIVEDI,

Principal Secretary.