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CBEC notifications related to GST under Central Tax, Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax (Rate)

Circular No.ES/341/2017-18                                                                      March 26, 2018

To: Members of the Council

SubCBEC notifications related to GST under Central Tax, Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax (Rate)

Dear Member,

We would like to inform you that the Central Board of Excise ad Customs (CBEC) has issued various notifications relating to GST under Central Tax, Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax (Rate).

The details are given here-below:

CENTRAL TAX

The Central Government hereby makes amendments in rule 45, rule 124, rule 125, rule 127, rule 129, rule 133, rule 134, rule 137, rule 138 D of the Central Goods and Service Tax Rules, 2017.

The Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax, dated the 7th March, 2018, shall come into force.

  1. It is hereby specified that the return in FORM GSTR-3B for the month of April , May and June- 2018 shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:-

Sl. No Month

Month

Last date for filing of return in

FORM GSTR-3B

(1)

(2)

(3)

1

April, 2018

20th May, 2018

2

May, 2018

20th June, 2018

3

June, 2018

20th July, 2018

  1. Payment of taxes for discharge of tax liability as per FORM GSTR-3B:

Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.

CENTRAL TAX (RATE)

In the said notification, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.

 

INTEGRATED TAX (RATE)

In the said notification, in paragraph 2, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.

 

UNION TERRITORY TAX (RATE)

In the said notification, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR

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