In Exercise of the powers conferred by section 168A of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in the Notification No. 35/2020-State Tax, No. F 10-83/2020/CT/V(118), Chhattisgarh Commercial Tax Department, dated the 19th November, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 615, dated the 1st December, 2020, namely:-

In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely :-

"Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of November, 2020."

2. This notification shall be deemed to have come in to force on 1st September, 2020.

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

GAURAV DWIVEDI,

Principal Secretary.