Amendment in the Notification no-11872/CT dated the 10th August, 2018 - POL-41/1/2017-POLlCY /12705/CT - Orissa SGST

Commissionerate of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) No-POL-41/1/2017-POLlCY /12705/CT Dated 10.09.2018 NOTIFICATION In exercise of the powers conferred by section 168 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) read with sub-rule (5) of rule 61 of the Odisha Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), I, Saswat Mishra, IAS, Commissioner of State Tax, on the recommendations of the Council, do hereby make the following further amendments in this office earlier notification number 11872/CT dated the 10th August, 2018, 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 Government of Odisha, Finance Department Notification No. 25885-FIN-CTI-TAX-0043-/2017 dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018 .. (Saswat Mishra, I.A.S) Commissioner of State Tax Odisha, Cuttack