[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]

Notification No. 35/2018 - Central Tax
(Amendment History)

New Delhi, the 21st August, 2018

G.S.R…(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 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.”.

[F. No. 349/58/2017-GST (Pt.)]

(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India

Note:- The principal notification was 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.

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE

EFFECT OF NOTIFICATION

RELATED NOTIFICATION NO. & DATE

35/2018- Central Tax ,Dt.21-08-2018 Extends the due date of filing FORM GSTR-3B for the month of July, 2018 till 24th August, 2018. Notification No. 36/2018- Central Tax ,Dt.24.08.2018 Seeks to amend the Notification No 35/2018- CT to extends the due dates for filing FORM GSTR-3B for the states of Kerala, Kodagu district in Karnataka and Mahe in the Union territory of Puducherry for the months of July, 2018 and August, 2018 till 5th October and 10th October respectively.