Notification No.: 35/2018 – Central Tax
Date of Notification: 21st August 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168: Power of the Board to issue directions
- CGST Rules, 2017:
- Rule 61(5): Monthly return in Form GSTR-3B
- Amends: Notification No. 34/2018 – Central Tax dated 10th August 2018
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, exercising powers under Section 168 of the CGST Act and Rule 61(5), amended Notification No. 34/2018 – Central Tax to extend the due date for filing Form GSTR-3B for the month of July 2018.
A new proviso was inserted specifying that:
“The return in Form GSTR-3B for the month of July 2018 shall be furnished electronically through the common portal on or before 24th August 2018.”
This extension offers a four-day relief from the original due date of 20th August 2018, facilitating smoother return compliance for the month of July.
