In exercise of the powers conferred by sub-rule (4) of rule 48 of the Chhattisgarh Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendments in the Notification No. 13/2020-State Tax, No. F-10-35/2020/CT/V(37), Chhattisgarh Commercial Tax Department, dated the 31st March, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 178, dated the 31st March, 2020, namely:-

In the said notification, in the first paragraph, -

(i) for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted;

(ii) after the words "goods or services or both to a registered person", the words "or for exports" shall be inserted.

2. This notification shall be deemed to have come in to force on 30th September 2020.

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

MANINDER KAUR DWIVEDI,

Principal Secretary.