Provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020 under the Chhattisgarh Goods and Services Tax Act, 2017

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....tal Nagar, District-Raipur Notification No. 31/2020 - State Tax Nava Raipur, Atal Nagar, dated : 08.04.2020 No. F 10-39/2020/CT/V(51) - In exercise of the powers conferred by sub-section (1) of section 50 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Chhattisgarh Gov....

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.... for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely :- Table S. No. Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1. Taxpayers having an ag....