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

Govt extends 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. 68/2018 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. 21/2017 Central Tax, dated the 08th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 997(E), dated the 08th August, 2017; and
• in notification No. 56/2017 Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1412(E), dated the 15th November, 2017, 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, 2019shall 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 number 21/2017 Central Tax, dated the 08th August, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.997(E), dated the 08th August, 2017; and

2. The principal notification number 56/2017    Central  Tax  ,  dated  the  15^th November, 2017 was published in the Gazette of India, Extraordinary, Part  II, Section  3,  Sub-  section (i) vide number G.S.R.1412(E), dated the 15th November, 2017;

were last amended by notification No. 45/2018, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 856(E), dated the 10^th September, 2018.