Notification No. 69/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. For the period from July, 2017 to February, 2019 Extended to 31st day of March, 2019.
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers vide Notification No. 69/2018-Central Tax dated 31st December, 2018.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 69/2018-Central Tax
New Delhi, the 31st December, 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 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-
(i) in notification No. 35/2017 – Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1164(E), dated the 15th September, 2017; and
(ii) in notification No. 16/2018 – Central Tax, dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.268(E), dated the 23rd March, 2018, namely:–
In the said notifications, in the first paragraph, in the 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:- 1.The principal notification No. 35/2017 – Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1164(E), dated the 15th September, 2017; and
2. the principal notification number 16/2018 – Central Tax, dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.268 (E), dated the 23rd March, 2018;
were last amended by notification No. 46/2018-Central Tax, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 857(E), dated the 10th September, 2018.
