Amendments in the Notifications Nos. 35/2017 dated 15.09.2017 and 16/2018 dated 23.03.2018 - 46/2018-State Tax - Gujarat SGST

NOTIFICATION By the Commissioner or State Tax, Gujarat State, Ahmedabad Dated the 10th September, 2018. Notification No. 46/2018-State Tax No. GSL/S.168/B.17 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 furthers amendments- (i) in notification number 35/2017-State Tax, published by the Commissioner of State Tax Notification No. GSL/GSTR-61/B.5 dated the 15 th September, 2017; and (ii) in notification number 16/2018-State Tax, published by the Commissioner of State Tax Notification No. GSL/S. 168/B.10 dated the 23 rd March, 2018, namely:- 2. In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:- Provided 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 No. 2018/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. Vagehela) Commissioner of State Tax Gujarat State, Ahmedabad