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 further 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, and amended vide notification (1-L/ 2018) No. KGST.CR.01/17-18, dated the 21st August, 2018, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 1287, dated the 25th August, 2018,namely:-

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

"Provided further that the return in FORM GSTR-3B for the months of July, 2018 and August, 2018, for the registered persons whose principal place of business is in Kodagu district in the State of Karnataka shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively.".

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka) Bengaluru