Indian Tax Solution

CENTRAL TAX NOTIFICATION NO.45/2018, DATED : 10th September, 2018

CENTRAL TAX NOTIFICATION NO.45/2018, DATED : 10th September, 2018

SUBJECT :-CBIC extends due date for filing of FORM GSTR-3B for newly migrated taxpayers

G.S.R. 856(E)– In exercise of the powers conferred by section 168 of theCentral Goods and Services Tax Act, 2017(12 of 2017) read with sub-rule (5) of rule 61 of theCentral 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 amendments-

(i) innotification number 21/2017 – Central Tax dated the 08thAugust, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R. 997(E), dated the 08thAugust, 2017; and

(ii) innotification number 56/2017 – Central Tax dated the 15thNovember, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)videnumber G.S.R. 1412(E), dated the 15thNovember, 2017, namely:-

In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:-

"Provided that the return inFORM GSTR-3Bof the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms ofnotification No. 31/2018 – Central Tax dated the 06thAugust, 2018published in the Gazette of India vide number G.S.R.742(E), dated the 06thAugust, 2018, shall be furnished electronically through the common portal on or before the 31stday of December, 2018.".

[F.No.349/58/2017-GST (Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Foot Note:

1. The principalnotification number 21/2017 – Central Tax dated the 08thAugust, 2017was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.997(E), dated the 08thAugust, 2017.

2. The principalnotification number 56/2017 – Central Tax dated the 15thNovember, 2017was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)videnumber G.S.R.1412(E), dated the 15thNovember, 2017.

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