In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with rule 3 of the Chhattisgarh Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 - State Tax, No. F-10-56/2020/CT/V(69) dated 08-05-2020 of the Commercial Tax Department, the Government, hereby appoints the 8th day of June, 2020, as the date from which the said provisions of the rules, shall be deemed to have come into force.

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

GAURAV DWIVEDI,

Principal Secretary.