Commencement of amendment provisions: sections 4 and 5 deemed in force from 1 August 2021 by state notification. The State Government, invoking sub section (2) of section 1 of Chhattisgarh Act No. 2 of 2022, appoints 1 August 2021 as the date on which sections 4 and 5 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021 shall be deemed to have come into force, thereby giving retrospective commencement effect to those amendment provisions by state notification.
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Provisions expressly mentioned in the judgment/order text.
Commencement of amendment provisions: sections 4 and 5 deemed in force from 1 August 2021 by state notification.
The State Government, invoking sub section (2) of section 1 of Chhattisgarh Act No. 2 of 2022, appoints 1 August 2021 as the date on which sections 4 and 5 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021 shall be deemed to have come into force, thereby giving retrospective commencement effect to those amendment provisions by state notification.
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