GST – States – 16/2018-State Tax – Dated:- 23-3-2018 – NOTIFICATION By the Commissioner of State Tax Gujarat State, Ahmedabad Dated the 23rd March, 2018. Notification No. 16/2018-State Tax No. GSL/S.168/B. 10 In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the correspon
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