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 and notification No. 21/2017-State Tax dated the 08th August, 2017 published vide No. GSL/GSTR-61/B.2 dated the 08th August, 2017, the Commissioner of State tax, hereby makes the following amendments in the notification of the Commissioner of State tax vide No. 23/2017-State Tax, dated the 17th August, 2017, published vide No. GSL/GSTR-61/B.3 dated the 17th August, 2017, namely:-

(i) in the table,

(a) in Sl. No. 1, in column (3), for the figures, letters and word "20th August, 2017", the figures, letters and word "25th August, 2017" shall be substituted;

(b) in Sl. No. 2, in column (4), in item (i), for the figures, letters and word "20th August, 2017", the figures, letters and word "25th August, 2017" shall be substituted;

(c) in Sl. No. 2, in column (4), in item (iii), for the figures, letters and words "21st day of August, 2017", the figures, letters and words "26th day of August, 2017" shall be substituted;

(d) in Sl. No. 3, in column (3), for the figures, letters and word "20th August, 2017", the figures, letters and word "25th August, 2017" shall be substituted;

(ii) in paragraph 2, after the words "electronic credit ledger" occurring before the Explanation, the words, figures and letters "on or before 25th August, 2017" shall be inserted.

2. This notification shall come into force with effect from the 21st day of August, 2017.

(P D Vaghela)

Commissioner of State Tax

Gujarat State,

Ahmedabad