CGST Notification 35/2018
| Title | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 |
| Number | 35/2018 |
| Date | 21-08-2018 |
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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 Central Government, on the recommendations of the
Council, hereby makes the following amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 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 first paragraph of the said notification, the following proviso shall be inserted,
namely:–
“Provided that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished
electronically through the common portal, on or before the 24th August, 2018.”.
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