Central Tax Notification No 47 of 2018 dt 10th September, 2018 under GST

Notification no 47/2018 Central Tax date on 10th September, 2018, GST 

Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. 

The extract of GST Notification No. 47/2018- Central Tax is given below: 

   Notification No. 47/2018- Central Tax, GST

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs 

                                                                                                                                       Notification No. 47/2018 – Central Tax 

                                                                                                                                        New Delhi, the 10^th September, 2018

G.S.R.....(E),– In exercise of the powers conferred by section 168 of the Central Goods and Services

Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification number 34/2018 – Central Tax dated the 10^th August, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.761(E), dated the 10^th August, 2018, namely:–

In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely:–

“Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06^th August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06^th August, 2018, shall be furnished electronically through the common portal on or before the 31^st day of December, 2018.”. 

[F.No.349/58/2017-GST (Pt.)] 

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Foot Note: The principal notification number 34/2018 was published in the Gazette of India, vide number G.S.R. 761(E), dated the 10^th August, 2018 and was last amended by notification number 36/2018 was published in the Gazette of India vide number G.S.R. 801(E), dated the 24^th August, 2018.