Indian Tax Solution
CENTRAL TAX NOTIFICATION NO.46/2018, DATED : 10th September, 2018
SUBJECT :-Due date to file FORM GSTR-3B for newly migrated taxpayers
G.S.R. 857(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 folIowing further amendments-
(i) innotification number 35/2017 – Central Tax dated the 15thSeptember, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.1164(E), dated the 15thSeptember, 2017; and
(ii) innotification number 16/2018 – Central Tax dated the 23rdMarch, 2018published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R.268(E), dated the 23rdMarch, 2018, 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 Indiavidenumber 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.".
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Foot Note: 1. The principalnotification number 35/2017waspublished in the Gazette of Indiavidenumber G.S.R. 1164(E), dated the 15thSeptember, 2017 and was subsequently amended bynotification number 02/2018was published in the Gazette of Indiavidenumber G.S.R. 47(E), dated the 20thJanuary, 2018.
2. The principalnotification number 16/2018waspublished in the Gazette of Indiavidenumbervidenumber G.S.R. 268(E), dated the 23rdMarch, 2018 and was subsequently amended bynotification number 23/2018waspublished in the Gazette of Indiavidenumber G.S.R. 462(E), dated the 18thMay, 2018.
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