Notification No. 68/2018
Date: December 31, 2018
Subject: Extension of due date for filing GSTR-3B for earlier tax periods.
Description:
The period covered for late filing of GSTR-3B is extended from July 2017–November 2018 to July 2017–February 2019. The last date for furnishing the return is correspondingly extended to 31st March 2019. The amendment applies to specified earlier notifications.
Effective Date: 31st December, 2018
Previous Notification:
Notification No. 21/2017–Central Tax dated 08.08.2017