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<h1>Gujarat Govt Extends GST Filing Deadline to December 31, 2017, per Section 168 & Rule 45(3) Amendment.</h1> The Government of Gujarat has issued an amendment to Notification No. 53/2017-Central Tax, dated October 28, 2017, under the Gujarat Goods and Services Tax Act, 2017. This amendment, detailed in Notification No. 63/2017-State Tax, changes the deadline mentioned in the original notification from November 30, 2017, to December 31, 2017. This change is made pursuant to section 168 of the Gujarat Goods and Services Tax Act and sub-rule (3) of rule 45 of the Gujarat Goods and Services Tax Rules, 2017. The amendment is authorized by the Joint Secretary to the Government.