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 amendments in Notification (1-K/2018) No. KGST.CR.01/17-18, dated the 10th August, 2018, published in the Karnataka Gazette, Extraordinary, Part-IVA, No. 1266, dated the 13th August, 2018, are hereby made, namely:-

In the said notification, in the first paragraph, after the last 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 January, 2019 shall be furnished electronically through the common portal, on or before the 22nd February, 2019.".

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka), Bengaluru