Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

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..... ecember, 2018 G.S.R. 1245 (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 Commissioner, on the recommendations of the Council, hereby makes the following further amendments - (i) in notification No. 21/2017 Central Tax, da .....

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..... t of India Note:- 1. The principal notification number 21/2017 Central Tax, dated the 08th August, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.997(E), dated the 08th August, 2017 ; and 2. The principal notification number 56/2017 Central Tax , dated the 15th November, 2017 was published in the Gazette of India, Extr .....

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