Central Tax Notification No 70 of 2018 dt 31st December, 2018 under GST

Notification no 70/2018 Central Tax date on 31st December, 2018, GST

 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers 

The extract of GST Notification No. 70/2018- Central Tax is given below: 

Notification No. 70/2018- 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. 70/2018 – Central Tax 

New Delhi, the 31^st December, 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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification No. 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 10th August, 2018, namely:–

In the said notification, in the first paragraph, in the third proviso, for the words, figures and letters “July, 2017 to November, 2018” and “31^st day of December, 2018”, the words, figures and letters “July, 2017 to February, 2019”and “31^st day of March, 2019” shall be respectively substituted. 

[F.No.20/06/16/2018-GST]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Note:- The principal notification No. 34/2018-Central Tax dated the 10^th August, 2018 was published in the Gazette of India, Extraordinary vide number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification No. 62/2018-Central Tax, dated the 29^th November, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1146(E), dated the 29^th November, 2018.