Indian Tax Solution
CENTRAL TAX NOTIFICATION NO.47/2018, DATED : 10th September, 2018
SUBJECT :-Due date to file FORM GSTR-3B for recently migrated taxpayers
G.S.R. 858(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 further amendments innotification number 34/2018 – Central Tax dated the 10thAugust, 2018published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)videnumber G.S.R.761(E), dated the 10thAugust, 2018, namely:–
In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely:–
"Provided also 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: The principalnotification number 34/2018waspublished in the Gazette of India,videnumber G.S.R. 761(E), dated the 10thAugust, 2018 andwaslast amended bynotification number 36/2018waspublished in the Gazette of Indiavidenumber G.S.R. 801(E), dated the 24thAugust, 2018.
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