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, the Commissioner of State Tax, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commissioner of State Tax, No. 34/2018- State Tax, dated the 10th August, 2018, vide number GSL/S. 168/B20, dated the 10th August, 2018, namely:-

In the first paragraph of the said notification, the following proviso shall be inserted, namely:-

"Provided that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished electronically through the common portal, on or before the 24th August, 2018.".

(P D Vaghela)

Commissioner of State Tax

Gujarat State, Ahmedabad