Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
34/2018 Dated:- 10-8-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 34/2018 – Central Tax
New Delhi, the 10th August, 2018
G.S.R. 761 (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) 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 specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such
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n 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 7[31st day of March, 2019].]
4[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.]
5[Provided also that the return in FORM GSTR-3B of the said rules for the month of September, 2018 and October, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 2018:
Provided also that the return in FORM GSTR-3B of the said rules for the month of October, 2018 for registered persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the Stat
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f the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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Notes
1. Inserted vide Notification No. 35/2018 – Central Tax dated 21-08-2018
2. Inserted vide Notification No. 36/2018 – Central Tax dated 24-08-2018
3. Inserted vide Notification No. 47/2018 – Central Tax dated 10-09-2018
4. Inserted vide Notification No. 55/2018 – Central Tax dated 21-10-2018
5. Inserted vide Notification No. 62/2018 – Central Tax dated 29-11-2018
6. Substituted vide Notification No. 70/2018-Central Tax dated 31-12- 2018 before it was read as ” July, 2017 to November, 2018"
7. Substituted vide Notification No. 70/2018
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