Notification No. 36/2018 – Central Tax Explained

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

Notification No. 36/2018 – Central Tax: Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 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 further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 34/2018- Central Tax, dated the 10th 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 10th August, 2018, and amended vide notification No. 35/2018- Central Tax, dated the 21st August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.792 (E), dated the 21st August, 2018, namely:-

In the first paragraph of the said notification, 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–

registered persons in the State of Kerala;

registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and

registered persons whose principal place of business is in Mahe in the Union territory of Puducherry

shall be furnished electronically through the common portal, on or before the 5th October, 2018 and 10th October, 2018 respectively.”.

(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 10th August, 2018, and amended vide number G.S.R 792 (E), dated the 21st August, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 36/2018 – Central Tax

Q1: What is Notification No. 36/2018 – Central Tax?

Answer:
It is a GST notification extending GSTR-3B due dates for certain taxpayers in affected regions. 36

Q2: Which return was affected by this notification?

Answer:
FORM GSTR-3B. 36

Q3: Which months were covered under this extension?

Answer:
July 2018
August 2018 36

Q4: What were the extended due dates?

Answer:
July 2018: 5 October 2018
August 2018: 10 October 2018 36

Q5: Which regions received this relief?

Answer:
Kerala
Kodagu district (Karnataka)
Mahe (Puducherry) 36

Q6: Under which section was this notification issued?

Answer:
Under:
Section 168 of the CGST Act. 36

Q7: Which rule is linked to this notification?

Answer:
It is linked to:
Rule 61(5) of the CGST Rules. 36

Q8: Why was this extension provided?

Answer:
Due to:
Severe floods
Business disruptions
Operational difficulties in affected regions

Q9: Does this notification apply to all taxpayers?

Answer:
No.
It applies only to:
Taxpayers located in specified regions.

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 reflected only after:
Filing GSTR-3B.

Q12: Does this notification waive late fees?

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

Q13: Who should seek professional help?

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

Q14: Can GSTR-3B errors affect income tax returns?

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

Q15: How can businesses stay compliant?

Answer:
They should:
Track GSTR-3B deadlines
Reconcile sales and purchases
Pay taxes on time
Planning to formalise your business?
https://finodha.in/setup-business/