Notification 70/2018 - Central Tax
Date: December 31, 2018
Effective From: December 31, 2018
Subject
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
Content
G.S.R.....(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 Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification No. 34/2018 – Central Tax, dated the 10th August, 2018,…