Commencement of Amendment Act: provisions of section six deemed operative from 1 June 2021 under delegated power. The State Government, exercising power under sub section (2) of section 1 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021, notifies that the provision identified as section 6 of the Act shall be deemed to have come into force on 1 June 2021, as a State Tax notification issued by the Commercial Tax Department.