SECTION 39, READ WITH SECTIONS 37, 38 AND 168 OF THE CENTRAL GST ACT, 2017 AND RULE 61 OF THE CENTRAL GST RULES, 2017 – RETURNS – FURNISHING OF – EXTENSION OF TIME LIMIT FOR FILING OF MONTHLY GSTR-3B FOR MONTHS OF JULY, 2018 AND AUGUST, 2018 – AMENDMENT IN NOTIFICATION NO.34/2018-CENTRAL TAX, DATED 10-8-2018

NOTIFICATION NO.36/2018-CENTRAL TAX, DATED 24-8-2018

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 further 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, and amended vide notification No. 35/2018- Central Tax, dated the 21st August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.792 (E), dated the 21st August, 2018, namely:-

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

“Provided further that the return in FORM GSTR-3B for the months of July, 2018 and August, 2018, for-

(i)		registered persons in the State of Kerala;
(ii)		registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and
(iii)		registered persons whose principal place of business is in Mahe in the Union territory of Puducherry.

shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively.”.