Notification No. 46/2018 – Central Tax Explained

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Notification No. 46/2018 – 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 Notification No. 35/2017 and 16/2018 - 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 further amendments–

in notification number 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; and

in notification number 16/2018 – Central Tax dated the 23^rd 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 23^rd March, 2018, 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

Foot Note: 1. The principal notification number 35/2017 was published in the Gazette of India vide number G.S.R. 1164(E), dated the 15^th September, 2017 and was subsequently amended by notification number 02/2018 was published in the Gazette of India vide number G.S.R. 47(E), dated the 20^th January, 2018.

2. The principal notification number 16/2018 was published in the Gazette of India vide number vide number G.S.R. 268(E), dated the 23^rd March, 2018 and was subsequently amended by notification number 23/2018 was published in the Gazette of India vide number G.S.R. 462(E), dated the 18^th May, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 46/2018 – Central Tax

Q1: What is Notification No. 46/2018 – Central Tax?

Answer:
It is a GST notification issued on 10 September 2018 extending the GSTR-3B filing deadline for newly migrated taxpayers. 46

Q2: Who were eligible for this extension?

Answer:
Taxpayers who:
Obtained GSTIN under Notification No. 31/2018. 46

Q3: Which returns were covered under this notification?

Answer:
GSTR-3B returns for:
July 2017 to November 2018. 46

Q4: What was the extended due date?

Answer:
The extended due date was:
31 December 2018. 46

Q5: Which notifications were amended?

Answer:
It amended:
Notification No. 35/2017 – Central Tax
Notification No. 16/2018 – Central Tax 46

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. 46

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: What is GSTR-3B?

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

Q9: What happens if returns are not filed even after the extension?

Answer:
Taxpayers may face:
Late fees
Interest
Department notices

Q10: Does this notification waive late fees?

Answer:
No.
It only extends the due date.
Late fee waiver requires a separate notification.

Q11: Can these old returns still be filed today?

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

Q12: Who should seek professional help?

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

Q13: Can GST issues affect income tax filings?

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

Q14: What should newly migrated taxpayers do now?

Answer:
They should:
Check pending returns
Reconcile tax data
File all returns promptly
Seek expert help if needed
Start here:
https://finodha.in/setup-business/