Notification No. 55/2018 – Central Tax Explained

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

Notification No. 55/2018 – Central Tax: Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers.

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 (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 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 said notification in the first paragraph, after the third proviso, the following proviso shall be inserted, namely: –

“Provided also that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25^th October, 2018.”.

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

Note: - The principal notification number 34/2018 was published in the Gazette of India, vide number G.S.R. 761(E), dated the 10^th August, 2018 and was last amended by notification number 47/2018 was published in the Gazette of India vide number G.S.R. 858(E), dated the 10^th September, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 55/2018 – Central Tax

Q1: What is Notification No. 55/2018 – Central Tax?

Answer:
It is a GST notification issued on 21 October 2018 extending the due date for GSTR-3B for September 2018 up to 25 October 2018. 55

Q2: Which return was affected by this notification?

Answer:
It applied to FORM GSTR-3B for the month of September 2018.

Q3: What was the extended due date?

Answer:
The extended due date was 25 October 2018. 55

Q4: Under which law was this extension granted?

Answer:
It was issued under:
Section 168 of the CGST Act
Rule 61(5) of CGST Rules. 55

Q5: Which earlier notification was amended?

Answer:
It amended Notification No. 34/2018 – Central Tax. 55

Q6: Did this extension apply to all taxpayers?

Answer:
Yes.
The extension applied to all GST taxpayers required to file GSTR-3B for September 2018.

Q7: Does this notification affect other months’ returns?

Answer:
No.
It only applied to the September 2018 tax period.

Q8: What happens if GSTR-3B is filed after the extended due date?

Answer:
Late filing may result in:
Late fees
Interest on tax liability

Q9: Is GSTR-3B mandatory for all GST taxpayers?

Answer:
Yes, for most regular taxpayers:
GSTR-3B is a monthly summary return.

Q10: Does this notification affect GSTR-1 filing?

Answer:
No.
It only relates to GSTR-3B due date.

Q11: Can late fees still apply despite the extension?

Answer:
Yes, if:
The return is filed after 25 October 2018.

Q12: How does this notification help taxpayers?

Answer:
It:
Provided extra time for reconciliation
Reduced last-minute portal pressure
Helped avoid immediate late fees

Q13: Is this extension still relevant today?

Answer:
It is relevant for:
Historical compliance
Assessments
Notices relating to September 2018 returns

Q14: What if I missed filing September 2018 GSTR-3B completely?

Answer:
You may:
File the return with applicable late fees and interest
Seek professional help to regularise compliance
Get assistance here:
https://finodha.in/gst-compliance/

Q15: Who should seek expert help for GSTR-3B filings?

Answer:
You should consult an expert if:
You have mismatches in returns
You have pending GST liabilities
You received GST notices
Start filing accurately with:
https://finodha.in/gst-return-filing/