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 Commissioner, 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, in the second proviso, after the word and figure "April, 2021", the words and figure "and May, 2021" shall be inserted.

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

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

GAURAV DWIVEDI,

Principal Secretary.