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 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, after the words "notifies registered person, other than", the words "a government department, a local authority," shall be inserted.

2. This notification shall be deemed to have come into force with effect from the 1st day of June, 2021.

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

GAURAV DWIVEDI,

Principal Secretary.