Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 55/2018 – Central Tax
New Delhi, the 21st October, 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 in
notification number 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 said notification in the first paragraph, after the third proviso, the following proviso shall
be inserted, namely: –
“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.”.
[F. No. 349/58/2017-GST (Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note:- The principal
notification number 34/2018 was published in the Gazette of India, vide
number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by
notification
number 47/2018 was published in the Gazette of India vide number G.S.R. 858(E), dated the
10th September, 2018.
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