Important Keyword: Notification No. 23/2018 – Central Tax, GSTR-3B due date April 2018, GST notification 23/2018, GSTR-3B extension, Section 168 CGST, Rule 61(5) GST, GST compliance India,
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Table of Contents
[F. No.349/58/2017-GST(Pt.II)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 18th May, 2018
Notification No. 23/2018 – Central Tax: Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 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. 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.
(Dr. Sree Parvathy 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.
📚 Frequently Asked Questions (FAQs): Notification No. 23/2018 – Central Tax
Q1: What is Notification No. 23/2018 – Central Tax?
Answer:
It is a GST notification that extended the GSTR-3B due date for April 2018 from 20 May to 22 May 2018. 23
Q2: Which return was affected by this notification?
Answer:
The notification affected FORM GSTR-3B for April 2018. 23
Q3: What was the original due date?
Answer:
The original due date was 20 May 2018. 23
Q4: What was the extended due date?
Answer:
The due date was extended to 22 May 2018. 23
Q5: Under which section was this notification issued?
Answer:
It was issued under Section 168 of the CGST Act, 2017. 23
Q6: Which rule was referenced in the notification?
Answer:
It was issued under Rule 61(5) of the CGST Rules, 2017. 23
Q7: Why was the due date extended?
Answer:
Due dates are often extended due to:
Technical issues on the GST portal
System load
Compliance difficulties
Q8: Does this notification apply today?
Answer:
No. It was a time-specific extension only for April 2018 returns.
Q9: What happens if GSTR-3B is filed late?
Answer:
Consequences may include:
Late fees
Interest on tax liability
Notices from GST department
Avoid penalties by filing through:
👉 Finodha GST Compliance Services
Q10: What is GSTR-3B?
Answer:
GSTR-3B is a summary monthly GST return used to:
Declare sales and purchases
Pay GST liability
Q11: Is GSTR-3B mandatory for all taxpayers?
Answer:
Yes, for most regular taxpayers unless they fall under special schemes.
Q12: Can I revise GSTR-3B after filing?
Answer:
No. GSTR-3B cannot be revised. Corrections must be made in future returns.
Q13: How can I avoid late GST filings?
Answer:
You should:
Maintain updated records
Reconcile data monthly
File before due dates
Or simply:
👉 Use Finodha GST Return Filing Services
Q14: Does due date extension remove late fees automatically?
Answer:
Yes. If you file within the extended due date, late fees do not apply.
Q15: Where can I get professional GST assistance?
Answer:
You can get expert support from:
👉 Finodha GST Compliance Services
for timely and accurate GST filings.
Conclusion
Notification No. 23/2018 – Central Tax provided a short extension for filing GSTR-3B for April 2018, helping taxpayers avoid late fees and complete compliance smoothly.
Download PDF: Notification No. 23/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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