Notification No.: 45/2018 – 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. 21/2017 – Central Tax dated 08.08.2017
- Notification No. 56/2017 – Central Tax dated 15.11.2017
- Related Notification: Notification No. 31/2018 – Central Tax dated 06.08.2018
- 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 earlier Notifications 21/2017 and 56/2017 to provide a special extension for filing Form GSTR-3B for migrated taxpayers.
Applicability: Registered persons who obtained GSTIN under Notification No. 31/2018 – Central Tax dated 06.08.2018
Such taxpayers are now allowed to file Form GSTR-3B for the period July 2017 to November 2018 electronically on the common portal by 31st December 2018.
This facilitates compliance for those who were late in completing migration formalities but have since received valid GSTINs.