CGST Notification 55/2018
| Title | 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. |
| Number | 55/2018 |
| Date | 21-10-2018 |
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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 (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.”.
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