Special procedure for making payment of 35% as tax liability in first two month - in case of registered persons who have opted to furnish a return for every quarter or part thereof

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....he 22nd December 2020 NOTIFICATION No. 85/2020 - State Tax No. F 10 -87/2020/CT/V(129). - In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017),(hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons, notified....

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....monthly: Provided that no such amount may be required to be deposited- (a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger ....