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), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the Notification (06/2020) No. KGST.CR.01/17-18, dated the 24th March, 2020 published in the Karnataka Gazette, Part IVA, Voluume-155, Issue 20 at page 1327, dated the 14th May, 2020, namely:-

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

"Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 1st day of October, 2020.".

(SRIKAR. M. S)

Commissioner of Commercial Taxes

(Karnataka), Bengaluru