In exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), I, The Commissioner, on the recommendations of the Council, hereby makes the following further amendments-

(i) in notification No. 3795/CSTUK/GST-Vidhi Section/2017-18 dated the 06th November, 2017; and

(ii) in notification No. 6237(i)/CSTUK/GST-Vidhi Section/2017-18 dated the 23rd March, 2018, 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 (GNTIN) in terms of Government of Uttarakhand Finance section-8, No. 783/2018/11(120)/XXVIl(8)/CT-31 dated 06th September, 2018. shall be furnished electronically through the common portal on or before the 31st day of December, 2018."

(Dilip Jawalkar)

Commissioner State Tax,

Uttarakhand