Notification No.: 47/2018 – 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): Filing of Form GSTR-3B
- Amends: Notification No. 34/2018 – Central Tax dated 10th August 2018
- Related Notification: Notification No. 31/2018 – Central Tax dated 6th August 2018
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, under powers granted by Section 168 of the CGST Act and Rule 61(5) of the CGST Rules, issued an amendment to Notification No. 34/2018 – Central Tax.
A third proviso was inserted allowing an extended due date for furnishing Form GSTR-3B for the period from July 2017 to November 2018 for taxpayers who were granted GSTINs under Notification No. 31/2018 – Central Tax dated 6th August 2018.
Revised Due Date:
Such taxpayers can now file Form GSTR-3B up to 31st December 2018 via the common GST portal.
This amendment offers compliance relief to newly migrated taxpayers and aligns with earlier notifications facilitating GST registration regularization.
