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 further amendment in notification of the State Government, in the Commercial Tax Department, Notification No. 44/2019-State Tax, No. F-10-41/2019/CT/V(100) dated the 9th October, 2019, published in the Gazette (Extraordinary) of Chhattisgarh, No. 680 dated the 21st October, 2019, namely:-

In the said notification, after the first paragraph, the following proviso shall be inserted, namely: -

"Provided further that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before the 23rd December, 2019." '

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

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

REENA BABASAHEB KANGALE,

Secretary.