Chhattisgarh Goods and Services Tax (Amendment) Act, 2020.

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....icial Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Amendment of Section 2. 2. The Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), (hereinafter referred to as the Principal Act), For sub-clause (c) and (d) of clause (114) of Section 2 of the Principal Act, the following shall be substituted, namely :- "(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh;" Amendment of Section 10. 3. In clauses (b), (c) and (d) of sub-section (2) of Section 10 of the Principal Act, after the words "of go....

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....bject to the conditions mentioned therein, specify the categories of services in respect of which- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued." Amendment of Section 51. 8. In Section 51 of the Principal Act,- (a) for sub-section (3), the following shall be substituted, namely :- "(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed." (b) sub-section (4) shall be omitted. Amendment of Section 122. 9. After sub-section (1) of Section 122 of the Principal Act, the following shall be inserted, namely :- "(1A) Any person who retains t....

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.... words "existing law,", the words " within such time and in such manner as prescribed" shall be inserted; (e) in sub-section (6). after the words "subject to the following", the words "within such time and in such manner as may be prescribed" shall be inserted; (f) in sub-section (7), before the words "in such manner", the words "within such time and" shall be inserted; Insertion of new Section 168A. 12. After Section 168 of the Principal Act, the following shall be inserted, namely :- "168A. Power of Government to extent time limit in special circumstances.- (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit s....