In pursuance of sub-rule (2) of rule 1 of the Chhattisgarh Goods and Services Tax (Eighth Amendment) Rules, 2021, notification No. 35/2021-State Tax, No. F-10-47/2021/CT/V(77), Chhattisgarh Commercial Tax Department, dated the 23rd October, 2021, published in the Gazette (Extraordinary) of Chhattisgarh, No. 569, dated the 11th November, 2021, the State Government, hereby notifies the 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force.

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

GAURAV DWIVEDI,

Principal Secretary.