G.S.R.. (E). - In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification number 34/2018 –Central Tax,dated the 10thAugust, 2018,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.761(E), dated the 10thAugust, 2018, namely:–

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

“Provided also that the return in FORM GSTR-3Bof the said rulesfor the month ofJanuary, 2019 shall be furnishedelectronically through the common portal, on or before the 22ndFebruary, 2019:

Provided alsothat the return in FORM GSTR-3Bof the said rulesfor the month of January, 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmirshall be furnished electronically through the common portal, on or before the 28thFebruary, 2019.”.
 

[F.No.20/06/16/2018-GST(Pt. II)]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Note: -The principal notification number 34/2018 –Central Tax, dated the 10th August, 2018was published in the Gazette of India, vide numberG.S.R. 761(E), dated the 10thAugust, 2018 and was last amended by notification no. 70/2018,dated the31stDecember, 2018, published in the Gazette of India, Extraordinary,vide number 1247 G.S.R. (E), dated the 31stDecember, 2018.