In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification No. 83/2020-State Tax, No. F-10-87/2020/CT/V(127), Chhattisgarh Commercial Tax Department, dated the 22nd December, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 694, dated the 30th December, 2020, namely:-

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

"Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.".

2. This notification shall be deemed to have come into force with effect from the 1st day of May, 2021

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

GAURAV DWIVEDI,

Principal Secretary.