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, in Notification (1-K/2018) No.KGST.CR.01/2017-18 dated the 10th August, 2018 published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 1266, dated the 13th August, 2018, the following further amendments are hereby made, namely:-

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

"Provided also that the return in FORM GSTR-3B of the said rules for the month of March, 2019 shall be furnished electronically through the common portal, on or before the 23rd April, 2019.".

2. This notification shall come into force with effect from the 20th day of April, 2019.

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka), Bengaluru