section 13
Amendment of Section 25
The Chhattisgarh Goods and Services Tax (Amendment) Act, 2018Tax201822 sections
Statutory text
Amendment of Section 25. 13. In Section 25 of the Principal Act,-
- (a) in sub-section (1), in the proviso, for the punctuation full stop ".", the punctuation colon ":" shall be substituted;
- (b) in sub-section (1), after the proviso and before the Explanation, the following shall be inserted, namely:- " Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State."
- (c) in sub-section (2), for the proviso, the following shall be substituted, namely:- " Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed."
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