NOTIFICATION NO.46/2018-CENTRAL TAX, DATED 10-9-2018

SECTION 39, READ WITH SECTIONS 37 AND 38, OF THE CENTRAL GST ACT, 2017 AND RULE 61 OF THE CENTRAL GST RULES, 2017 – RETURNS – FURNISHING OF – DUE DATE OF FILING GSTR-3B FOR NEWLY MIGRATED TAXPAYERS EXTENDED TO DECEMBER, 31 2018 – AMENDMENT IN NOTIFICATION NO.35/2017-CENTRAL TAX, DATED 15-11-2017 AND NO.16/2018-CENTRAL TAX, DATED 23-3-2018

NOTIFICATION NO.46/2018-CENTRAL TAXDATED 10-9-2018

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 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments–

(i) in notification number 35/2017 – Central Tax dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1164(E), dated the 15th September, 2017; and
(ii) in notification number 16/2018 – Central Tax dated the 23rd March, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.268(E), dated the 23rd March, 2018, namely:—
In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:–
“Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. 31/2018 – Central Tax dated the 6th August, 2018published in the Gazette of India vide number G.S.R.742(E), dated the 6th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”