Notification No. 35/2018-Central Tax [N10-CH9]
As at 7 September 2026. In force from 21 August 2018.
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. 34/2018- Central Tax, dated the 10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.761 (E), dated the 10th August, 2018, namely:-
In the first paragraph of the said notification, the following proviso shall be inserted, namely:–
“Provided that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished electronically through the common portal, on or before the 24th August, 2018.”.
Made under
Recital: "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". Names section 168 of the Central Goods and Services Tax Act, 2017 [S10-BP2]. Vires verified.
Acts on (1)
Amends Notification No. 34/2018-Central Tax [N10-CGB], 21 August 2018. "No. 34/2018- Central Tax, dated the 10th".
Acted on by (1)
Cites: Notification No. 36/2018-Central Tax [N10-CJF], 24 August 2018. "No. 35/2018- Central Tax, dated the 21st".
Not held (0)
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