Notification No.: 02/2018 – Central Tax
Date of Notification: 20th January 2018
Relevant Sections and Rules:
-
Central GST Act, 2017:
-
Section 168: Power of the Board to issue instructions
-
-
CGST Rules, 2017:
-
Rule 61(5): GSTR-3B return filing provisions
-
-
Amends: Notification No. 35/2017 – Central Tax dated 15th September 2017
-
Integrated GST Act: Not applicable
Summary of Notification
The Central Government, on the recommendations of the GST Council, amended Notification No. 35/2017 – Central Tax to extend the due date for filing Form GSTR-3B for the month of December 2017.
The amendment substitutes the original due date of “20th January 2018” with a revised due date of “22nd January 2018”, allowing additional time for registered persons to comply with the return filing requirement.
This minor but time-sensitive extension aims to ease compliance for taxpayers facing challenges in return submission for the specified month.
