[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 47/2018 – Central Tax
New Delhi, the 10th September, 2018
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 (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 second proviso, the following proviso shall be
inserted, namely:–
“Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period
from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax
Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th
August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August,
2018, shall be furnished electronically through the common portal on or before the 31st day of
December, 2018.”.
[F.No.349/58/2017-GST (Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Foot 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
36/2018 was published in the Gazette of India vide number G.S.R. 801(E), dated the 24th August,
2018.
