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, Chief Commissioner, State Tax, Rajasthan, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. F. 17(131-pt-II) ACCT/ GST/ 2017/ 5579, dated the 24th March, 2020, namely:-

In the said notification, in the first paragraph, after the third proviso, the following proviso 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, whose principal place of business is in the State, 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 3rd day of October, 2020.".

(Dr. Preetam B. Yashvant)

Chief Commissioner of State Tax,

Rajasthan, Jaipur