Notification no 46/2018 Central Tax date on 10th September, 2018, GST

Central Tax Notification No 46 of 2018 dt 10th September, 2018 under 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. 35/2017 and 16/2018 - CT] 

The extract of GST Notification No. 46/2018- Central Tax is given below: 

   Notification No. 46/2018- 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. 46/2018 – 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–

(i)     in notification number 35/2017 – Central Tax dated the 15^th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1164(E), dated the 15^th September, 2017; and

(ii)    in notification number 16/2018 – Central Tax dated the 23^rd March, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.268(E), dated the 23^rd March, 2018, namely:–

In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:– “Provided 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: 1. The principal notification number 35/2017 was published in the Gazette of India vide number G.S.R. 1164(E), dated the 15^th September, 2017 and was subsequently amended by notification number 02/2018 was published in the Gazette of India vide number G.S.R. 47(E), dated the 20^th January, 2018.

1. The principal notification number 16/2018 was published in the Gazette of India vide number vide number G.S.R. 268(E), dated the 23^rd March, 2018 and was subsequently amended by notification number 23/2018 was published in the Gazette of India vide number G.S.R. 462(E), dated the 18^th May, 2018.