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 further amendments in this department's Notification No. FA-3-28-2018-1-V (76), Bhopal dated 30th August, 2018, namely :-

2. In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely :-

"Provided also 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, shall be furnished electronically throuth the common portal on or before the 31st day of December, 2018 :

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

PAWAN KUMAR SHARMA,

Commissioner of State Tax.