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 Tax Rules, 2017 (hereafter in this notification referred to as the said rules), I, Dr. Preetam B. Yashvant, Commissioner, State Tax, Rajasthan, on the recommendations of the Council, hereby makes the following further amendment in this department's notification No. F. 17(131-pt-II)ACCT/GST/2017/4891, dated the 10th October, 2019, namely:-

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

"Provided also that the return in FORM GSTR-3B of the said Riles 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, whose principal place of business is in the State shall be furnished electronically through the common portal, on or before the 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively."

(Dr. Preelmm B. Yashvant)

Commissioner of State Tax,

Rajasthan, Jaipur.