Seeks to amend Notification No. 76/2018-State Tax, dated the 31st December, 2018

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...., the 6^th July 2020 No. F 10-61/2020/CT/V(86). -  In exercise of the powers conferred by section 128 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 Government, on the recommendations of the Council, hereby makes the following further amendments in the Notificatio....

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....the preceding financial year, whose principal place of business is in the States of Chhattisgarh February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020   If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020   If return in FORM GSTR-3B is furni....

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....f July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed t....