In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby makes the following amendment in the notification issued vide F.No. 3240/CTD/GST/2017/6, dated the 10th August, 2018, published in the Gazette of Puducherry Extraordinary Part-I, No. 109, dated the 10th August, 2018, and amended vide notification issued vide F.No. 3240/CTD/GST/2018/7, dated the 23 rd August, 2018 published in the Gazette of Puducherry, Extraordinary Part-I, No. 113, dated the 23rd August, 2018, namely:-

In the paragraph of the said notification, after the proviso, the following proviso shall be inseted, namely:-

"Provided further that the return in FORM GSTR-3B for the months of July, 2018 and August, 2018, for registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common pertal, on or before the 5 th October, 2018 and 10th October, 2018 respectively".

G. Srinivas,

Commissioner of State Tax.