Notification No. 02/2018
Date: January 20, 2018
Subject: Extension of due date for furnishing FORM GSTR-3B for December 2017
Description:
Issued under section 168 read with rule 61(5) of the CGST Rules, this notification amends Notification No. 35/2017 – Central Tax by extending the due date for furnishing FORM GSTR-3B for December 2017 from 20 January 2018 to 22 January 2018. The extension grants short-term compliance relief to taxpayers.