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    <description>The Commissioner, exercising powers under section 168 of the Chhattisgarh GST Act read with sub rule (5) of rule 61 of the Chhattisgarh GST Rules and on the Council&#039;s recommendations, amends Notification No. 03 (8 August 2017) and Notification No/CGST/01/2017(16) (15 November 2017) by substituting the proviso&#039;s originally specified covered period and final date with an extended covered period and a later cut off date in both notifications.</description>
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