Amendment to Notification Number 34/2018-Central Tax

Commissioner, under the powers of section 168 of the Central Goods and Services Tax Act, 2017, amends notification number 34/2018-Central Tax. A new proviso is added after the second proviso, mandating taxpayers obtaining GSTIN as per notification No. 31/2018-Central Tax to electronically file FORM GSTR-3B for the period from July 2017 to November 2018.

The deadline for filing the said return is set for December 31, 2018, to ensure compliance with the GST regime. This amendment aims to streamline the filing process and ensure timely submission of returns by specified taxpayers.

The change comes into effect immediately upon publication in the Official Gazette. Taxpayers must adhere to the revised filing deadlines to avoid penalties and maintain compliance. The amendment reflects the government's commitment to facilitating GST compliance and administration.

The new proviso provides clarity and sets a definitive deadline for the specified taxpayers. Taxpayers affected by the amendment should promptly adjust their filing schedules to meet the new deadline.

The amendment enhances transparency and efficiency in the GST filing process, benefiting both taxpayers and authorities.