Notification No 35/2018 – Central Tax

Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018

[ Refer Also Notification No 36/2018 Central Tax Dated 24th August, 2018: GSTR-3B due date for Kerala ,Kodagu and Mahe for July 2018 and August 2018

Read Notification No 35/2018 – Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]

Notification No. 35/2018 – Central Tax

New Delhi, the 21st August, 2018

G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 017) read with sub-rule (5) of rule 61 of the Central Goods  and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 34/2018- Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.761 (E), dated the 10th August, 2018, namely:-

In the first paragraph of the said notification, the following proviso shall be inserted, namely:–

“Provided that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished electronically through the common portal, on or before the 24th August, 2018.”.

[F. No. 349/58/2017-GST (Pt.)]
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India

Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R 761 (E), dated the 10th August, 2018.