GST Return Filing Amendment Notification

Amendment Background: Notification modifying notification number 34/2018-Central Tax, dated August 10, 2018.

Additional Provisions: Two new provisos introduced after the sixth proviso in the first paragraph. Filing Deadline for January 2019: For most taxpayers: GSTR-3B due by February 22, 2019. For Jammu and Kashmir: GSTR-3B deadline extended to February 28, 2019.

Electronic Filing: Both categories must submit returns electronically via the common portal. Issued by: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.

Original Notification: Published in the Gazette of India on August 10, 2018, last amended on December 31, 2018.

Regulatory Update: Ensures alignment with GST regulations, reflecting government's commitment to compliance.