In exercise of the powers conferred by the first proviso to rule 46 of the Chhattisgarh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification No. 12/2017-State Tax, No. F-10-44/2017/CT/V(86), Chhattisgarh Commercial Tax Department, dated the 29th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 256, dated the 29th June, 2017, namely:-
In the said notification, after the first proviso, the following proviso shall be inserted, namely,-
Provided further that for class of supplyas specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules -
2. This notification shall be deemed to have come in to force on 1st December 2020.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI,
Principal Secretary.