In exercise of the powers conferred by section 168 of the State 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 No. 44/2019 - State Tax, dated the 10th October, 2019, issued vide this office Notification No. GSL/GST/S.168/B.31, namely:-

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

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

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

(J P Gupta)

Chief Commissioner

Gujarat State, Ahmedabad