Taxpayers who have Obtained Goods and Services Tax Identification
Number (GSTIN) to File Form GSTR-3B Electronically thru
Common Portal on or before 31 December 2018
[Notification No. 47/2018 – Central Tax dated
10 September 2018]
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].
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 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 06th August, 2018 published in the Gazette
of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be
furnished electronically through the common portal on or before the 31st day of
December, 2018.”.
[F.No.349/58/2017-GST
(Pt.)]