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 amendment 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 fifth proviso the following proviso shall be inserted, namely: -

"Provided also that the return in FORM GSTR-3B of the said rules for the month of March, 2019 shall be furnished electronically through the common portal, on or before the 23rd April, 2019 ."

2. This notification shall be deemed to have come into force with effect from the 20th day of April, 2019.

(P D Vaghela)

Chief Commissioner State Tax

Gujarat State, Ahmedabad