Central Tax Notification No 55 of 2018 dt 21st October, 2018 under GST

formalities in India?

What is said to contain in Bill of Lading. 

What is Manifest Hold by US customs on import

What is MET exam in US import customs clearance 

What is legalization of documents by embassy? 

What is LET EXPORT order in export trade?

How to Import to Uganda?

How to import to India from Uganda?

How to export from India to Uganda?

How to export from Togo?

How to Import to Togo?

How to import to India from Togo?

Procedures to claim Input Tax Credit under GST in India

When to file first Return of GST tax in India?

GST Tax returns filing – Who, How and When?

How is time of supply accounted under GST Tax Calculation

Valuation of GST under special cases

Valuation of GST Taxable supply

When to pay GST for supply of services?

When to pay GST?

GST on short supplied goods and services by nature

Impact of GST on imports in India

Applicable import duty after GST implantation

How to calculate IGST under imports?

Changes in IEC after GST

Linking IEC with GSTIN in customs

Import under EPCG after GST

What is GST Impact on the Ultimate Consumers

Meaning of term compensation cess under GST

Meaning of term Gross Annual Turnover under GST

Grant of registration to non-resident taxable person under GST

Term goods and services tax practitioners under GST

Goods and Services Tax Dispute Settlement Authority under GST

What is GST Council and GST council meeting

GDP growth under GST


Notification no 55/2018 Central Tax date on 21st October, 2018, GST 


Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers.

The extract of GST Notification No. 55/2018- Central Tax is given below: 

Notification No. 55/2018- 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. 55/2018 – Central Tax


New Delhi, the 21st October, 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 10th 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 10th August, 2018, namely:– 

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

“Provided also that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018.”.


[F. No. 349/58/2017-GST (Pt.)] 


(Gunjan Kumar Verma)

Under Secretary to the Government of India



Note:- The principal notification number 34/2018 was published in the Gazette of India, vide number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification number 47/2018 was published in the Gazette of India vide number G.S.R. 858(E), dated the 10th September, 2018.



Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Causes influencing price of export goods in Export Trade  

Credit risks and solutions under International Business 

Foreign exchange fluctuations risks and solutions in import export Business  

How to overcome the credit risk in an export business?  

Does exchange rate of currency effect export business? 

Risks and solutions in Export Business

What is the difference between BAF and CAF 

What is Tail Gate exam hold in US import clearance

How to make DA mode of payment safe 

How to make delay in delivery of Shipment?

What is Provisional Assessment in Import

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers