This notification, No. 35/2018-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, introduces an amendment to notification No. 34/2018-Central Tax, dated August 10th, 2018. The amendment, made under the authority of section 168 of the Central Goods and Services Tax Act, 2017, and sub-rule 5 of rule 61 of the Central Goods and Services Tax Rules, 2017, mandates that the return in FORM GSTR-3B for the month of July 2018 be furnished electronically through the common portal on or before August 24th, 2018. The notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i. Further information can be obtained from Dr. Sreeparvathy S.L., Under Secretary, F. No. 349/58/2017-GST Pt.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, specifically mentioned in the context of powers conferred by section 168.
Central Goods and Services Tax Rules, 2017: Rules related to the Central Goods and Services Tax Act, 2017. Subrule 5 of rule 61 is specifically referenced.
Central Government: The governing authority of India, making amendments to notifications based on recommendations of the Council.
Ministry of Finance: A department of the Government of India, specifically the Department of Revenue.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue, issuing the notification.
New Delhi: The location where the notification was issued. New Delhi, Delhi, India
FORM GSTR3B: A specific form for filing returns, required to be furnished electronically for the month of July, 2018.
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म,(cid:11) 24 अग(cid:8)त, 2018 को या उसके पहल े दी जाएगी ।”।
[फा. सं. 349/58/2017-जीएसटी(पाट=)]
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4876 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 21st August, 2018
No. 35/2018-Central Tax
G.S.R. 792(E).—In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax
Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following
amendment in the notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 34/2018-Central Tax, dated the 10th August, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.761 (E), dated the 10th August, 2018,
namely:—
In the first paragraph of the said notification, the following proviso shall be inserted, namely:—
“Provided that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished
electronically through the common portal, on or before the 24th August, 2018.”.
[F. No. 349/58/2017-GST (Pt.)]
Dr. SREEPARVATHY S.L., Under Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 761(E), dated the 10th August, 2018.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.