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), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in notification of the State Government, in the Commercial Tax Department, Notification No. 29/2019-State Tax, No. F-10-24/2019/CT/V(53), dated the 28th June, 2019 published in the Gazette (Extraordinary) of Chhattisgarh, No. 245, dated the 1st July, 2019, namely

In the said notification, in the first paragraph, the following provisos shall be inserted, namely:-

"Provided that the return in FORM GSTR-3B of the said rules for the month of July, 2019 shall be furnished electronically through the common portal, on or before the 22nd August, 2019.

2. This notification shall deemed to have come into force with effect from the 20th day of August, 2019.

By order and in the name of the

Governor of Chhattisgarh,

(Reena Babasaheb Kangale)

Secretary