This notification, issued under section 168 read with rule 61(5), amends Notification No. 34/2018 – Central Tax. It extends the due date for filing FORM GSTR-3B for September 2018 and October 2018 up to 30 November 2018 for taxpayers in Srikakulam district (Andhra Pradesh), and up to 20 December 2018 for specified districts in Tamil Nadu. The relief addresses natural calamity–related disruptions.

Amendment:

This notification amends notification No. 34/2018