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Central Tax

23/2018

18-05-2018


Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 23/2018 – Central Tax

New Delhi, the 18th May, 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, the Central Government,  on the recommendations of  the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2018- Central Tax,  dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 268(E), dated the 23rd March, 2018, namely:-

In the said notification, in the Table, against serial number 1, in column (3), for the figures, letters and word “20th May, 2018”, the figures, letters and word “22nd May, 2018” shall be substituted.

[F.  No.349/58/2017-GST(Pt.II)]

(Dr. Sreeparvathy S.L.) 

Under Secretary to the Government  of India

Note: - The principal notification No. 16/2018-Central Tax, dated the 23rd March, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)  vide  number G.S.R. 268(E), dated the 23rd March, 2018.