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 sab-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 in the 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, is hereby made, namely:-

In the said notification, after the proviso, the following proviso shall be inserted, namely: -

"Provided further that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, shall be furnished electronically through the common portal, on or before the 22nd February, 2020, 22nd March, 2020, and 22nd April, 2020, respectively."

(SRIKAR M.S.)

Commissioner of Commercial Taxes

(Karnataka) Bengaluru