Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
70/2018-Central Tax Dated:- 31-12-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 70/2018-Central Tax
New Delhi, the 31st December, 2018
G.S.R. 1247 (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, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification No. 34/2018 – Central Tax, dated the
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