Notification No. 35/2018 – Central Tax Explained

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

Notification No. 35/2018 – Central Tax: Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 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. 34/2018- Central Tax, dated the 10^th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.761 (E), dated the 10^th August, 2018, namely:-

In the first paragraph of the said notification, the following proviso shall be inserted, namely:–

“Provided that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished electronically through the common portal, on or before the 24^th August, 2018.”.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 761 (E), dated the 10^th August, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 35/2018 – Central Tax

Q1: What is Notification No. 35/2018 – Central Tax?

Answer:
It is a GST notification that extended the GSTR-3B due date for July 2018. 35

Q2: Which return was affected by this notification?

Answer:
FORM GSTR-3B. 35

Q3: Which tax period was covered?

Answer:
The return for:
July 2018. 35

Q4: What was the extended due date?

Answer:
The due date was:
24 August 2018. 35

Q5: Under which section was this notification issued?

Answer:
Under:
Section 168 of the CGST Act. 35

Q6: Which rule is linked to this notification?

Answer:
It is linked to:
Rule 61(5) of the CGST Rules. 35

Q7: Which earlier notification was amended?

Answer:
It amended:
Notification No. 34/2018 – Central Tax. 35

Q8: Does this notification apply to all taxpayers?

Answer:
Yes.
It applies to all registered persons required to file GSTR-3B for July 2018.

Q9: Does this notification waive late fees?

Answer:
No.
It only:
Extends the due date.

Q10: What happens if GSTR-3B is not filed on time?

Answer:
Possible consequences:
Late fees
Interest on tax
GST notices

Q11: Can ITC be claimed without filing GSTR-3B?

Answer:
No.
ITC is available only after:
Filing GSTR-3B.

Q12: Who should seek professional help?

Answer:
You should consult an expert if:
You missed GSTR-3B deadlines
You have ITC mismatches
You received GST notices
Get help with Finodha GST Compliance:
https://finodha.in/gst-compliance/

Q13: Can GSTR-3B errors affect income tax returns?

Answer:
Yes.
Incorrect GST reporting may:
Distort profit figures
Impact ITR filings
File accurately here:
https://finodha.in/income-tax-return-filing-online/

Q14: How can businesses stay compliant with GSTR-3B?

Answer:
They should:
Track monthly deadlines
Reconcile books with GST data
File returns on time
Planning to formalise your business?
https://finodha.in/setup-business/