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 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in notification number 16/2017-State Tax dated the 23rd November, 2017, published in the Kerala Gazette No. 48, Volume VI, dated 5th December, 2017, Part IV, namely:-

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 notification issued by Government under G. O. (P) No. 129/2018/Taxes dated 10th day of August, 2018 and published as S.R.O. No. 559/2018 in the Kerala Gazette Extraordinary No. 2130 dated 10th day of August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. ''

Rajan N. Khobragade IAS,

Commissioner.