THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 Notifications
-

Body NOTIFICATION No. 08/2021 - State Tax , No. F 10-38/2021/CT/V(40), Dated 18th June 2021

In exercise of the powers conferred by sub-section (1) of section 50 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendments in notification No. 13/2017-State Tax, No. F-10-44/2017/CT/V(87), Chhattisgarh Commercial Tax Department, dated the 29th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 256, dated the 29th June, 2017, namely:-

(i) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be inserted, namely: -

(1)	(2)	(3)	(4)
"4.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	9 per cent for the first 15 days from the due date and 18 per cent thereafter	March, 2021, April, 2021
5.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	March, 2021, April, 2021
6.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to subsection (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	March, 2021, April, 2021
7.	Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter Quarter ending	March, 2021.".

2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.

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

GAURAV DWIVEDI,

Principal Secretary.