In partial modification of the State Government, on the recommendations of the Council, hereby makes the following 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, and the State Government, on the recommendations of the Council, hereby makes the following amendment in the Notification No. 14/2021-State Tax, No. F 10-38/2021/CT/V(46), Chhattisgarh Commercial Tax Department, dated the 18th June, 2021, published in the Gazette (Extraordinary) of Chhattisgarh, No. 356, dated the 28th June, 2021, in exercise of the powers conferred by section 168A of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the State Government, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1stday of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended up to the 30thday of September, 2021.

2. This notification shall be deemed to have come into force with effect from the 29th day of August, 2021.

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

GAURAV DWIVEDI,

Principal Secretary.