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
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 24th 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 5th October, 2018 and 10th October, 2018 respectively:
Members may kindly make a note of the above.