NOTIFICATION NO.55/2018-CENTRAL TAX, DATED 21-10-2018

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

NOTIFICATION NO.55/2018-CENTRAL TAXDATED 21-10-2018

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 in Notification Number 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 said notification in the first paragraph, after the third proviso, the following proviso shall be inserted, namely: –

“Provided also that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018.”.

error: Content is protected !!