Central Tax Notifications

Title Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
Number 70/2018
Date 31-12-2018
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(1) In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification No. 34/2018 – Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.761(E), dated the 10th August, 2018, namely:–

(2) In the said notification, in the first paragraph, in the third proviso, for the words, figures and letters “July, 2017 to November, 2018” and “31st day of December, 2018”, the words, figures and letters “July, 2017 to February, 2019”and “31st day of March, 2019” shall be respectively substituted