Notification No. 62/2018 – Central Tax Explained

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Notification No. 62/2018 – Central Tax: Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.

[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 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, namely:–

In the said notification, in the first paragraph, after the fourth proviso, the following provisos shall be inserted, namely: –

“Provided also that the return in FORM GSTR-3B of the said rules for the month of September, 2018 and October, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 2018:

Provided also that the return in FORM GSTR-3B of the said rules for the month of October, 2018 for registered persons whose principal place of business is in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu shall be furnished electronically through the common portal, on or before the 20th December, 2018.”.

(Dr. Sree Parvathy S.L.)
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 10th August, 2018 and was last amended by notification no. 55/2018, dated the 21st October, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1050(E), dated the 22nd October, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 62/2018 – Central Tax

Q1: What is Notification No. 62/2018 – Central Tax?

Answer:
It is a GST notification that extended the due date for filing GSTR-3B returns for certain districts in Andhra Pradesh and Tamil Nadu.

Q2: Which return was affected by this notification?

Answer:
The notification applied to FORM GSTR-3B, which is the monthly summary return under GST.

Q3: Under which legal provision was this notification issued?

Answer:
It was issued under Section 168 of the CGST Act, 2017, read with Rule 61(5) of the CGST Rules. 62

Q4: Who were eligible for the extended due date?

Answer:
Taxpayers whose principal place of business was in:
Srikakulam district (Andhra Pradesh)
11 specified districts of Tamil Nadu

Q5: What was the new due date for Srikakulam taxpayers?

Answer:
GSTR-3B for September and October 2018 had to be filed by 30 November 2018. 62

Q6: What was the new due date for Tamil Nadu taxpayers?

Answer:
GSTR-3B for October 2018 had to be filed by 20 December 2018. 62

Q7: Was late fee applicable if filed within the extended due date?

Answer:
No. If returns were filed within the extended timeline, no late fee was applicable.

Q8: What happens if the return was filed after the extended due date?

Answer:
Late fees and interest would apply as per Section 47 of the CGST Act.

Q9: Does this notification apply to all taxpayers in India?

Answer:
No. It applied only to taxpayers in the specified affected districts.

Q10: What is the purpose of GSTR-3B?

Answer:
GSTR-3B is a monthly summary return where taxpayers report:
Outward supplies
Input tax credit
Tax liability
Tax payment

Q11: How does delayed GSTR-3B filing affect businesses?

Answer:
Delayed filing may result in:
Late fees
Interest on tax liability
ITC blockage for buyers
Ensure timely filing with:
https://finodha.in/gst-compliance/

Q12: Is this notification still applicable today?

Answer:
No. It was a temporary relief measure applicable only for the specified months in 2018.

Q13: Can the government issue such extensions again?

Answer:
Yes. The GST Council may recommend extensions during:
Natural disasters
System issues
Pandemic situations
Regional disruptions

Q14: What should taxpayers do if they missed the extended deadline?

Answer:
They should:
File the return immediately
Pay late fees and interest
Regularise compliance
You can do this through:
https://finodha.in/gst-return-filing/

Q15: How can businesses avoid missing GST deadlines?

Answer:
Businesses should:
Maintain proper accounts
Track GST notifications
Use professional compliance services
Start with GST registration:
https://finodha.in/online-gst-registration/

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