Amendment in the Notification No. 34/2018 for GSTR3B - for Newly Migrated Registered Tax Payers. - 47/2018-State Tax - Gujarat SGST

NOTIFICATION By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 10 th September, 2018. Notification No. 47/2018-State Tax No. GSL/S.168/B.18 In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, on the recommendations of the Council. hereby makes the following further amendments in notification number 34/2018 - State Tax published by the Commissioner or State Tax Notification No. GSL/S. 168/B.14 dated the 10 th August, 201 8, namely:- 2. In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely.'- Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018-State Tax, published vide Government Notification, Finance Department S.148(7)-TH dated the 6 th August, 2018, shall be furnished electronically through the common portal on or before the 31 st day of December, 2018. (P.D. Vaghela) Commissioner of State Tax Gujarat State, Ahmedabad