Amendments to Notifications 21/2017-Central Tax and 56/2017-Central Tax

Commissioner, under CGST Act, 2017, amends notifications 21/2017 and 56/2017-Central Tax. Proviso inserted in the first paragraph requires taxpayers with GSTIN per notification No. 31/2018 to file FORM GSTR-3B from July 2017 to November 2018 by December 31, 2018.

The amendment aims to streamline return filing for specified taxpayers, ensuring compliance with GST regulations.

It takes effect immediately upon publication in the Gazette of India. Taxpayers must adhere to the revised deadline to avoid penalties.

The amendment aligns with government efforts to enhance GST compliance. Affected taxpayers should adjust their filing schedules accordingly.