In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on the recommendations of the Council, the following amendments are hereby made -

(i) in notification number (03) Dated the 08th August, 2017; and

(ii) in notification No. (16) dated 15th November, 2017, namely:-

2. In the said notifications, in the first paragraph, the following proviso shall be inserted, namely,-

"Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification no. 31/2018-State Tax, No. F-10-41/2018/CT/V (67), dated the 6th August, 2018 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 297, dated the 9th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.".

By order and in the name of the

Governor of Chhattisgarh

(Sangeetha P.)

Commissioner of State Tax

and Special Secretary