In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No. (GHN-74)GST-2018/S.148(7)-TH dated the 6th August, 2018 Notification No.31/2018-State Tax, namely:

In the said notification, in paragraph 2 ,-

(i) in clause (i), for the figures, letters and word "31st August, 2018", the figures, letters and word "31st January, 2019" shall be substituted;

(ii) in clause (iv), for the figures, letters and word "30th September, 2018", the figures, letters and word "28th February, 2019" shall be substituted.

By order and in the name of the Governor of Gujarat,

Samir Joshi

Under Secretary to Government.