In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification No. 66/2017-State Tax, No. F-10-93/2017/CT/V(172), Chhattisgarh Commercial Tax Department, dated the 15th November, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 489, dated the 15th November, 2017, namely:-

In the said notification, with effect from the 1st October, 2023, after the words and figures "composition levy under section 10 of the said Act", the words and figures ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," shall be inserted.

2. This notification shall be deemed to have come into force on the 1st day of October, 2023.

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

MUKESH KUMAR BANSAL, Secretary.