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]

Goods and Services Tax – 46/2018 – Dated:- 10-9-2018 – 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 10th September, 2018 G.S.R. 857 (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 15th September, 2017 published in the Gazette of India, Extraordinary,

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ide 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.)] (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 15th 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 20th January, 2018. 2. The principal notification number 16/2018 was published in the Gazette of India vide number vide number G.S.R. 268(E), dated the 23rd March, 2018 and was subsequently amended by notifica

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