Notification No. 46/2018
Date: September 10, 2018
Subject: Further extension of due date for filing FORM GSTR-3B under special notifications
Description:
This notification, issued under section 168 read with rule 61(5), amends Notifications No. 35/2017 and 16/2018 to extend the due date for furnishing FORM GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for newly registered migrated taxpayers. It ensures uniform relief across multiple return-filing notifications.
Amendment:
This notification amends notification No. 35/2017, 16/2018