In exercise of the powers conferred by Section 168 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner on the recommendations of the Council, hereby makes the following amendments.-

(i) in this depatrment's notification No. FA-3-55-2017-1-V (87), Bhopal dated 11th August 2017; and

(ii) in this department's notification No. FA-3-82-2017-I-V (155), Bhopal dated 15th November, 2017, 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 (GSTIN) in terms of this department's notification No. FA-3-26-2018-1-V (74), Bhopal dated 29th August, 2018.".

This notification shall deemed to have come into force w.e.f. 10th of September, 2018.

PAWAN KUMAR SHARMA,

Commissioner of State Tax.