In exercise of the powers conferred by section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with sub-rule (5) of Rule 61 of the Kerala State Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification No. 7/2018-State Tax dated 13th 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 months of July 2018 and August 2018, shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively."

Rajan N. Khobragade, IAS,

Commissioner.