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Indian Tax Solutions

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CENTRAL NOTIFICATION NO. 70/2018, DATED- 31st December,2018

CENTRAL NOTIFICATION NO. 70/2018, DATED- 31st December,2018

SUBJECT :- Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

G.S.R.....(E).– 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 in notification No. 34/2018 – Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.761(E), dated the 10th August, 2018, namely:–

In the said notification, in the first paragraph, in the third 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.

[F.No.20/06/16/2018-GST]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

Note:- The principal notification No. 34/2018-Central Tax dated the 10th August, 2018 was published in the Gazette of India, Extraordinary vide number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification No. 62/2018-Central Tax, dated the 29th November, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1146(E), dated the 29th November, 2018.

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