Notification No.: 46/2018 – Central Tax
Date of Notification: 10th September 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. 35/2017 – Central Tax dated 15.09.2017
- Notification No. 16/2018 – Central Tax dated 23.03.2018
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, based on the recommendations of the GST Council and in exercise of powers under Section 168 read with Rule 61(5), amended Notification Nos. 35/2017 and 16/2018 – Central Tax to provide a special extension for filing Form GSTR-3B.
Applicability: Taxpayers who obtained GSTIN under Notification No. 31/2018 – Central Tax dated 6th August 2018
Such taxpayers are permitted to file Form GSTR-3B for the period from July 2017 to November 2018 by the extended due date of 31st December 2018, electronically through the GST common portal.
This amendment ensures compliance relief for businesses that were granted GST registration retrospectively under the migration provisions.
