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 (hereafter in this notification referred to as the said rules), on the recommendations of the Council, the following amendments are hereby made-

(i) in Notification (l-C/2017)No. KGST.CR.01 / 17-18 dated the 08th August, 2017 published in the Karnataka Gazette, Extraordinary, Part-IVA, No.743, dated the 08th August, 2017; and

(ii) in Notification (l-W/2017)No. KGST.CR.01/17-18 dated the 15th November, 2017 published in the Karnataka Gazette, Extraordinary, Part-Ill, No. 1035, dated the 15thNovember, 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 Tax Identification Number (GSTIN) in terms of Notification (13/2018) No. FD 47 CSL 2017 dated the 6th August, 2018 published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 1216, dated the 6th August, 2018,shall be furnished electronically through the common portal on or before the 31st day of December, 2018.".

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka) Bengaluru