In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, on the recommendations of the Council, the following amendment is hereby made in the notification 1-K/ 2018) No. KGST.CR.01/17-18, dated the 10th August, 2018, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 1266, dated the 13th August, 2018, namely

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

"Provided that the return in FORM GSTR-3Bfor the month of July, 2018shall be furnished electronically through the common portal, on or before the 24th August, 2018.".

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka) Bengaluru