NOTIFICATION NO. 68/2018 – 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, 2017 – RETURNS – FURNISHING OF – DUE DATE OF FILING GSTR – 3B FOR NEWLY MIGRATED TAXPAYERS EXTENDED – AMENDMENT IN NOTIFICATION NO.21/2017-CENTRAL TAX, DATED 8-8-2017 AND NOTIFICATION NO.56/2017-CENTRAL TAX, DATED 15-11-2017

NOTIFICATION NO. 68/2018 – 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 –

(i) in notification No. 21/2017– Central Tax, dated 8-8-2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 997(E), dated the 08th August, 2017; and
(ii) in notification No. 56/2017– Central Tax, dated 15-11-2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ividenumber G.S.R.1412(E), dated 15-11-2017, namely:–

In the said notifications, in the first paragraph, in the 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.