Notification No. 46/2018 – Central Tax

Notification No. 46/2018 – Central Tax

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…..(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, Part II, Section 3, Sub-section (i), vide number G.S.R.1164(E), dated the 15th September 2017; and
(ii) in notification number 16/2018 – Central Tax dated the 23rd March 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.268(E), dated the 23rd March 2018, namely:–

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In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:–

“Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August 2018 published in 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 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 notification number 23/2018 was published in the Gazette of India vide number G.S.R. 462(E), dated the 18th May 2018.