In exercise of the powers conferred by sub-rule (4) of rule 48 of the Chhattisgarh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following further amendment 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, with effect from the 1st day of April, 2021, for the words "one hundred crore rupees", the words "fifty crore rupees" shall be substituted.

2. This notification shall be deemed to have come into force on 8th March 2021.

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

GAURAV DWIVEDI,

Principal Secretary.