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 amendments 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 August, 2023, for the wo rds "ten crore rupees", the words "five crore rupees" shall be deemed to have been substituted.

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

HIM SHIKHAR GUPTA, Secretary.