Notification No. 02/2018 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 02/2018 – Central Tax: Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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. 35/2017- Central Tax, dated the 15^th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1164(E), dated the 15^th September, 2017, namely:-

In the said notification, in the Table, against serial number 5, in column (3), for the figures, letters and word “20^th January, 2018”, the figures, letters and word “22^nd January, 2018” shall be substituted.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: - The principal notification No.35/2017-Central Tax, dated the 15^th September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1164(E), dated the 15^th September, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 02/2018 – Central Tax

Q1: What is Notification No. 02/2018 – Central Tax?

Answer:
It is a GST notification that extended the due date for filing GSTR-3B for December 2017 from 20 January 2018 to 22 January 2018. 02

Q2: Which return was affected by this notification?

Answer:
The notification applied to FORM GSTR-3B for the December 2017 tax period.

Q3: What was the new due date after extension?

Answer:
The due date was extended to 22 January 2018. 02

Q4: Under which section was this notification issued?

Answer:
It was issued under Section 168 of the CGST Act read with Rule 61(5) of the CGST Rules. 02

Q5: What is the purpose of Section 168?

Answer:
Section 168 allows the government to:
Issue directions
Extend due dates
Ensure proper implementation of GST laws

Q6: What is Rule 61(5) related to?

Answer:
Rule 61(5) governs the filing procedure and due date for GSTR-3B.

Q7: Did this notification change tax rates or rules?

Answer:
No.
It only extended the due date for filing GSTR-3B for December 2017.

Q8: What happens if GSTR-3B is filed after the extended due date?

Answer:
The taxpayer may face:
Late fees
Interest on tax liability
Possible notices

Q9: Is GSTR-3B mandatory for all taxpayers?

Answer:
Yes, for most regular taxpayers, GSTR-3B is a mandatory monthly return.

Q10: Does this notification apply today?

Answer:
No.
It applied only to the December 2017 return period.

Q11: What is the difference between GSTR-1 and GSTR-3B?

Answer:
GSTR-1: Detailed sales return
GSTR-3B: Summary tax payment return

Q12: Can GSTR-3B be revised after filing?

Answer:
No.
Any corrections must be made in future returns.

Q13: How can businesses avoid late fees in GSTR-3B?

Answer:
They should:
File before due date
Reconcile ITC
Maintain proper records
You can ensure compliance with:
https://finodha.in/gst-compliance/

Q14: What information is required in GSTR-3B?

Answer:
It includes:
Outward supplies
Inward supplies
ITC details
Tax payable
Tax paid

Q15: Where can businesses get help with GSTR-3B filing?

Answer:
You can get professional support from Finodha for:
GST Registration: https://finodha.in/online-gst-registration/
GST Return Filing: https://finodha.in/gst-return-filing/
GST Compliance: https://finodha.in/gst-compliance/

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