Notification No. 47/2018
Date: September 10, 2018
Subject: Extension of due date for FORM GSTR-3B by amending Notification No. 34/2018
Description:
Issued under section 168, this notification amends Notification No. 34/2018 – Central Tax by inserting an additional proviso. It extends the due date for filing FORM GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for taxpayers granted GSTIN under the migration notification. The amendment removes procedural hardship for migrated taxpayers.
Amendment:
This notification amends notification No. 34/2018
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70/2017
Tables relating to zero-rated supplies and deemed exports in FORM GSTR-1 are sub...
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