In exercise of the powers conferred by sub-section (1) of section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further necessary amendment in the Chhattisgarh Value Added Tax Rules, 2006, namely:-

AMENDMENT

In Rule 56, After in clause (ii) of sub-rule (1), the following shall be inserted,-

"(iii) by sending a communication to his e-mail address provided at the time of registration under Chhattisgarh Value Added Tax Act, 2005 OR Central Goods and Services Tax Act, 2017 and Chhattisgarh Goods and Services Tax Act, 2017 or as amended from time to time; "

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

Dr. Maninder Kaur Dwivedit,

Principal Secretary.