NOTIFICATION NO. 70/2018 – CENTRAL TAX, DATED 31-12-2018

SECTION 39, READ WITH SECTIONS 37 AND 38, OF THE CENTRAL GST ACT, 2017 AND RULE 61 OF THE CENTRAL GST RULES – RETURNS – FURNISHING OF – EXTENSION OF TIME LIMIT FOR FILING OF MONTHLY GSTR-3B FROM JULY, 2018 TO MARCH, 2019 AMENDMENT IN NOTIFICATION NO. 34/2018-CENTRAL TAX, DATED 10-8-2018

NOTIFICATION NO. 70/2018 – CENTRAL TAXDATED 31-12-2018

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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in Notification No. 34/2018 – Central Tax, dated 10-8-2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ivide number G.S.R.761(E), dated 10-8-2018, namely:–

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.