In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services fax Rules, 2017, hereafter in this notification referred to as the said rules, I. Alok Gupta. Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby make the following amendments-

(i) in notification number F. 17(131) ACCT/GST/2017/2309 dated the 08th August. 2017; and

(ii) in notification number F. 17(131 )ACCT/GST/2017/2857 dated the 15th November, 2017 namely:

2. In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:

"Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services fax Identification Number (GSTIN) in terms of notification No. F.12(56)FD/Tax/2017-pt-III-84 dated the 06th August. 2018. shall be furnished electronically through the common portal on or before the 31st day of December, 2018.".

(AIok Gupta)

Commissioner of State Tax,

Rajasthan, Jaipur.