Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018

Circular No.ES/172/2018-19                                                                         August 28, 2018

To: Members of the Council

Sub.:  Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018

Dear Member,

Kindly refer to Council's earlier Circular No.ES/167/2018-19 dated   23rd  August, 2018  wherein  CBIC had issued Notification No. 35/2018 dated 21st August, 2018, which amended  Notification No. 34/2018 – Central Tax  dated 10th August, 2018 extending the last date for filing of return in FORM GSTR-3B for the month of July, 2018 till 24th August, 2018.

Now, the Central Government, on the recommendations of the GST Council has amended CBIC Notification Nos. 35/2018  and  34/2018 and  issued Notification No. 36/2018 – Central Tax dated 24^th August, 2018 seeking to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018. 

In the first paragraph of the Notification No. 36/2018 – Central Tax, after the proviso, the following proviso shall be inserted, namely:–

 “Provided further that the return in FORM GSTR-3B for the months of July, 2018 and August, 2018, for the following persons, shall be furnished electronically through the common portal, on or before the 5^th October, 2018 and 10^th October, 2018 respectively:

1. registered persons in the State of Kerala; 
2. registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and 
3. registered persons whose principal place of business is in Mahe in the Union territory of Puducherry.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR