In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25. of 2017) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Chief Commissioner of State Tax, on the recommendations of the Council, hereby makes the following further amendments in notification number 34/2018 -State Tax, dated the 10th August, 2018, issued vide this office Notification No.GSL/S.168/B. 14, namely:-

In the said notification, in the first paragraph, after the fourth proviso, the following provisos shall be inserted, namely:-

"Provided also that the return in FORM GSTR-3B of the said rules for the month of January, 2019 shall be furnished electronically through the common portal, on or before the 22nd February, 2019:

This notification shall be deemed to have been issued on the 20th February, 2019.

(P D vaghela)

Chief Commissioner of State Tax,

Gujarat State, Ahmedabad