In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) read with subrule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, the Chief Commissioner of State Tax, on the recommendations of the Council, hereby makes the following further amendments-

(i) in notification No. 35/2017-State Tax, dated the 15th September, 2017, issued vide this Office Notification No..GSL/GSTR-61/B.5; and

(ii) in notification No. 16/2018-State Tax, dated the 23rd March, 2018, issued vide this Office Notification No. GSL/S. 168/B.10, namely:-

In the said notifications, in the first paragraph, in the proviso, for the words, figures and letters "July, 2017 to November, 2018" and "31st day of December, 2018", the words, figures and letters "July, 2017 to February, 2019" and "31st day of March, 2019" shall be respectively substituted.

This notification shall be deemed to have been issued on the 31st December, 2018.

(P D Vaghela)

Chief Commissioner of State Tax

Gujarat State, Ahmedabad