Notification No.: 69/2018 – Central Tax
Date of Notification: 31st December 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 15th September 2017
- Notification No. 16/2018 – Central Tax dated 23rd March 2018
- (Both previously amended by Notification No. 46/2018 – Central Tax dated 10th September 2018)
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Dates for Filing GSTR-3B for Migrated Taxpayers:
The Central Government, on the recommendations of the GST Council, amended Notification Nos. 35/2017 and 16/2018 – Central Tax to extend the due date for filing Form GSTR-3B by specific taxpayers.
Key Amendments:
- The filing period earlier defined as “July 2017 to November 2018” has now been extended to “July 2017 to February 2019”.
- The corresponding last date for furnishing GSTR-3B is also extended from “31st December 2018” to “31st March 2019”.
This relief measure provides additional time to migrated or late-registered taxpayers to file their GSTR-3B returns for the specified period without penalty.
