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 the Notification No.GSL/GST/S.168/B.31, dated the 10th October, 2019, Notification No.44/2019 - State Tax, namely:-

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

"Provided further that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year shall be furnished electronically through the common portal, on or before the 22nd February 2020 22 March, 2020, and 22nd April, 2020, respectively."

2. This notification shall be deemed to have been come into force with effect from 3rd February, 2020.

(J P Gupta)

Chief Commissioner

Gujarat State, Ahmedabad