In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification No. 83/2020-State Tax, No. F 10-87/2020/CT/V(127), Chhattisgarh Commercial Tax Department, dated the 22nd December, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 694, dated the 30th December, 2020, namely:-

In the said notification, after the fourth Proviso, the following proviso shall be inserted, namely:-

"Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, other than the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period March, 2024, shall be extended till the twelfth day of April, 2024,"

2. This notification shall be deemed to have come into force with effect from the 11th day of April 2024.

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

MUKESH KUMAR BANSAL, Secretary.