Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.

Last updated: 19 May 2018

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

Notification No. 23/2018 – Central Tax

New Delhi, the 18th May, 2018

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, the Central Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2018- Central Tax, dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 268(E), dated the 23rd March, 2018, namely:-

In the said notification, in the Table, against serial number 1, in column (3), for the figures, letters and word “20th May, 2018”, the figures, letters and word “22nd May, 2018” shall be substituted.

[F. No.349/58/2017-GST(Pt.II)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Note: - The principal notification No. 16/2018-Central Tax, dated the 23rd March, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 268(E), dated the 23rd March, 2018.