**Policy Summary:**
This notification, No. 55/2018 - Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, introduces an amendment to notification number 34/2018 - Central Tax, dated August 10, 2018. The amendment, made 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, mandates that the return in FORM GSTR-3B for the month of September 2018, must be furnished electronically through the common portal on or before October 25, 2018. [F. No. 349/58/2017-GST Pt.]
The notification is issued under the authority of GUNJAN KUMAR VERMA, Under Secretary. The principal notification number 34/2018 was published in the Gazette of India, vide number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by notification number 47/2018 was published in the Gazette of India vide number G.S.R. 858(E), dated the 10th September, 2018.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, referred to in the notification as the basis for the powers exercised.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, mentioned in relation to subrule 5 of rule 61.
Council: The Goods and Services Tax Council, an entity that makes recommendations.
FORM GSTR3B: A return form related to the Goods and Services Tax, required to be furnished electronically.
Ministry of Finance: The ministry responsible for the Department of Revenue.
Department of Revenue: The department under the Ministry of Finance.
Central Board of Indirect Taxes and Customs: An organization under the Department of Revenue.
New Delhi: The location where the notification was issued.
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ससससाााा....ककककाााा....ििििनननन....1111000055550000((((अअअअ))))....————आयु(cid:13), क(cid:15)(cid:16)ीय माल और सेवा कर िनयम, 2017 के िनयम 61 के उपिनयम (5) (िजसे इस अिधसूचना
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(cid:27)द(cid:28) शि(cid:13)य(cid:31) का (cid:27)योग करते "ए, प(cid:22)रषद ्क(cid:24) िसफा(cid:22)रश(cid:31) पर, भारत के राजप), असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:15) सा.का.िन.
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िन/िलिखत और संशोधन करती ह,ै अथा2त् :--
उ(cid:13) अिधसूचना के पहले पैरा म(cid:15), तीसरे परंतुक के प(cid:19)ात् िन/िलिखत परंतुक अंत:-थािपत (cid:1)कया जाएगा, अथा2त् :--
“परंतु िसत3बर, 2018 मास के िलए (cid:27)5प जजजजीीीीएएएएससससटटटटीीीीआआआआरररर 3333 खखखख म(cid:15) िववरणी सामा6य पोट2ल के मा8यम से इलै(cid:6);ािनक 5प म(cid:15),
25 अ(cid:6)टूबर, 2018 को या उसके पहले दी जाएगी”।
[फा.सं. 349/58/2017-जीएसटी (पाट)2 ]
गुंजन कुमार वमा2, अवर सिचव
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क(cid:24) गई और उसका भारत के राजप) म(cid:15) (cid:27)कािशत अिधसूचना सं+यांक 47/2018 सा.का.िन. सं+यांक 858(अ) तारीख 10 िसत3बर,
2018 (cid:25)ारा अंितम संशोधन (cid:1)कया गया था।
6167 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 October, 2018
No. 55/2018 – Central Tax
G.S.R.1050(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 (hereafter in
this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes
the following further amendments in notification number 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 said notification in the first paragraph, after the third proviso, the following proviso shall be inserted, namely: –
“Provided also that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically
through the common portal, on or before the 25th October, 2018.”.
[F. No. 349/58/2017-GST (Pt.)]
GUNJAN KUMAR VERMA, Under Secy.
Note:- The principal notification number 34/2018 was published in the Gazette of India, vide number G.S.R. 761(E),
dated the 10th August, 2018 and was last amended by notification number 47/2018 was published in the Gazette of India
vide number G.S.R. 858(E), dated the 10th September, 2018.
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and Published by the Controller of Publications, Delhi-110054.