In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and Service Tax Rule, 2017 (hereafter in this notification referred to as the said rules), I the Commissioner, on the recommendations of the Council, hereby make the following amendments in notification No: 47 issued under endorsement No: PS/CCT/Noti/2018/2024-2033 Dated 10-08-2018.

In the said notification, the following proviso shall be inserted, namely:-

"Provided also that the return in FORM GSTR - 3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018."

This notification shall deem to have come into force w.e.f. 21st of October 2018.

(M. Raju) IAS

Commissioner, Commercial Taxes,

Jammu and Kashmir