Govt extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Govt extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

[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. 69/2018 Central Tax

New Delhi, the 31^st 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-

• in notification No. 35/2017 Central Tax, dated the 15^th 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 15^th September, 2017; and
• in notification No. 16/2018 Central Tax, dated the 23^rd 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 23^rd 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 31^st day of December, 2018, the words, figures and letters July, 2017 to February, 2019and 31^st 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 15^th 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 15^th 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.