Notification No.: 36/2018 – Central Tax
Date of Notification: 24th August 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168: Power to issue instructions
- CGST Rules, 2017:
- Rule 61(5): 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 read with Rule 61(5) of the CGST Rules, amended Notification No. 34/2018 – Central Tax to provide a special extension for filing Form GSTR-3B for July and August 2018 for certain regions affected by natural calamities.
As per the new proviso inserted:
The due dates for furnishing Form GSTR-3B electronically through the common portal are extended to:
- 5th October 2018 for registered persons in the State of Kerala
- 5th October 2018 for those in Kodagu district of Karnataka
- 10th October 2018 for those in Mahe, Union territory of Puducherry
This relief was granted due to the adverse impact of floods in these regions during the specified period.
