In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification S.O. No.225, dated the 10th August, 2018 of Commercial Taxes Department, published in the Bihar Gazette, Extraordinary, vide number. 770, 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."

By the order of Governor of Bihar,

DR. PRATIMA,

Commissioner-cum-Secretary.