In exercise of the power, conferred by sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, read with section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Commissioner of State tax, on the recommendations of the Council, specifies that the return for the month as specified in column (7) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
(P. D. Vaghela)
Commissioner of State Tax
Gujarat State, Ahmedabad