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 further amendment is hereby made in Notification (17/2019) No. KGST.CR.01/17-18, dated the 11th October, 2019, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.845, dated the 11th October, 2019, namely

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

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

2. This notification shall be deemed to have-come into force with effect from the 20th Day of December, 2019.

(SRIKAR M.S.)

Commissioner of Commercial Taxes

(Karnataka) Bengaluru