Notification No. 45/2018 – Central Tax Explained

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Notification No. 45/2018 – Central Tax: Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT].

[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 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following amendments–

in notification number 21/2017 – Central Tax dated the 08^th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 997(E), dated the 08^th August, 2017; and

in notification number 56/2017 – Central Tax dated the 15^th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1412(E), dated the 15^th November, 2017, namely:–

In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:– “Provided that the return in FORM GSTR-3B of the said rules to be filed for the period

from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06^th August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06^th August, 2018, shall be furnished electronically through the common portal on or before the 31^st day of December, 2018.”.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: 1. The principal notification number 21/2017 – Central Tax dated the 08^th August, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.997(E), dated the 08^th August, 2017.

2. The principal notification number 56/2017 – Central Tax dated the 15^th November, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1412(E), dated the 15^th November, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 45/2018 – Central Tax

Q1: What is Notification No. 45/2018 – Central Tax?

Answer:
It is a GST notification issued on 10 September 2018 extending the GSTR-3B filing deadline for newly migrated taxpayers. 45

Q2: Who were eligible for this extension?

Answer:
Taxpayers who:
Obtained GSTIN under Notification No. 31/2018. 45

Q3: Which returns were covered?

Answer:
GSTR-3B returns for:
July 2017 to November 2018. 45

Q4: What was the extended due date?

Answer:
The extended due date was:
31 December 2018. 45

Q5: Which notifications were amended?

Answer:
It amended:
Notification No. 21/2017 – Central Tax
Notification No. 56/2017 – Central Tax 45

Q6: Under which law was this notification issued?

Answer:
It was issued under:
Section 168 of the CGST Act
Rule 61(5) of CGST Rules. 45

Q7: Why was this extension provided?

Answer:
Because:
Many taxpayers faced migration issues
GSTIN was allotted late
They could not file earlier returns on time

Q8: Does this extension apply to all taxpayers?

Answer:
No.
It applies only to newly migrated taxpayers under Notification 31/2018.

Q9: What is GSTR-3B?

Answer:
GSTR-3B is:
A monthly summary GST return
Used to declare tax liability and input tax credit.

Q10: What happens if returns were not filed after the extension?

Answer:
Taxpayers may face:
Late fees
Interest
Department notices

Q11: Does this notification waive late fees?

Answer:
No.
It only extends the due date.
Late fee waivers require separate notifications.

Q12: Can these old returns still be filed?

Answer:
Yes, subject to:
Portal functionality
Applicable late fees and interest

Q13: Who should seek professional help?

Answer:
You should consult an expert if:
You have pending GST returns
You received notices
You had migration-related issues
Get help with Finodha GST Compliance:
https://finodha.in/gst-compliance/

Q14: Can GST issues affect income tax filings?

Answer:
Yes.
Incorrect GST reporting may:
Affect profits
Impact income tax returns
File correctly here:
https://finodha.in/income-tax-return-filing-online/

Q15: What should newly migrated taxpayers do now?

Answer:
They should:
Review pending returns
Reconcile tax data
File all returns
Seek expert assistance if required
Start here:
https://finodha.in/setup-business/