Amendment to Notifications 35/2017-Central Tax and 16/2018-Central Tax

Commissioner, under section 168 of CGST Act, 2017, introduces amendments to notifications 35/2017 and 16/2018-Central Tax.

A proviso is added, requiring taxpayers with GSTIN as per notification No. 31/2018 to electronically file FORM GSTR-3B from July 2017 to November 2018 by December 31, 2018. The amendment streamlines return filing for specified taxpayers, ensuring compliance with GST regulations.

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

The amendment aligns with the government's efforts to enhance GST compliance. Taxpayers affected by the change should adjust their filing schedules accordingly.