NOTIFICATION NO.35/2018-CENTRAL TAX, DATED 21-8-2018

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.35/2018-CENTRAL TAXDATED 21-8-2018

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 Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 34/2018- Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.761 (E), dated the 10th August, 2018, namely:—

In the first paragraph of the said notification, the following proviso shall be inserted, namely:–

“Provided that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished electronically through the common portal, on or before the 24th August, 2018.”.