Amendments in Notification No 21/2017 and 56/2017 for GSTR-3B - for Newly Migrated Registered Tax Payers. - 45/2018-State Tax - Gujarat SGST

NOTIFICATION By the Commissioner ur Stntc Tax, Gujarat State, Ahmedabad Dated the 10th September, 2018. Notification No. 45/2018-State Tax No. GSL/S.168/B.16 In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Act, 2017 (Guj.25 of 2017) rend with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tux Rules, 2017 (hereafter in this notification the referred to us the said rules), the Commissioner of State Tax, on the recommendations of the Council, hereby makes the following amendments- (i) in notification number 21/2017-State Tax, published by the Commissioner of State Tax Notification No. GSL/GSTR-61/B.2 dated the 08 th August, 2017; and (ii) in notification number 56/2017-State Tax, published by the Commissioner of State Tax Notification No. GSL/S. 168/B.6 dated the 15 th November, 2017. 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. (GHN-74)GST-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. Vaghela) Commissioner of State Tax Gujarat State, Ahmedabad