Notification 2/2018 - Central Tax

Date: January 20, 2018

Effective From: January 20, 2018

Subject

Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018

Content

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. 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, namely:-

In the said notification, in the Table, against serial number 5, in column (3), for the figures, letters and word “20th January, 2018”, the figures, letters and word “22nd January, 2018” shall be substituted.


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