In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification No. 30/2023-State Tax, No. F 10-39/2023/CT/V(58), Chhattisgarh Commercial Tax Department, dated the 03-112023, published in the Gazette (Extraordinary) of Chhattisgarh, No. 595 dated the 14-11-2023, namely:-

In the said notification, after the words "hereby notifies the following special procedure to be followed" the words and figures "with effect from 1st day of January 2024" shall be inserted and shall be deemed to have been inserted with effect from the 31st July 2023.

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

HIM SHIKHAR GUPTA, Secretary.