NOTIFICATION NO. 65/2018-CENTRAL TAX [F.NO.20/06/17/2018-GST(PT.I), DATED 29-11-2018

SECTION 39 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 62 OF THE CENTRAL GOODS AND SERVICES TAX RULES, 2017 – RETURN – FURNISHING OF – EXTENSION OF DATE FOR FILING RETURN BY A COMPOSITION SUPPLIER, IN FORM GSTR-4 FOR QUARTER JULY TO SEPTEMBER, 2018

NOTIFICATION NO. 65/2018-CENTRAL TAX [F.NO.20/06/17/2018-GST(PT.I)DATED 29-11-2018

In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017 for the quarter July to September, 2018 under sub-section (2) of section 39 of the said Act read with rule 62 of the Central Goods and Services Tax Rules, 2017 by a registered person paying tax under the provisions of section 10 of the said Act whose principal place of business is in Srikakulam district in the State of Andhra Pradesh, till the 30th day of November, 2018.

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