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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. 45/2018 – Central Tax

New Delhi, the 10
th
September, 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 (hereafter in this notification referred to as the said rules), the Commissioner, on the
recommendations of the Council, hereby makes the following amendments–
(i) in notification number 21/2017 – Central Tax dated the 08
th
August, 2017 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 997(E),
dated the 08
th
August, 2017; and
(ii) in notification number 56/2017 – Central Tax dated the 15
th
November, 2017 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1412(E),
dated the 15
th
November, 2017, namely:–

In the said notifications, in the first paragraph, the following proviso shall be inserted, namely:–
“Provided that the return in FORM GSTR-3B of the said rules to be filed for the period
from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax
Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06
th

August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06
th
August,
2018, shall be furnished electronically through the common portal on or before the 31
st
day of
December, 2018.”.
[F.No.349/58/2017-GST (Pt.)]


(Gunjan Kumar Verma)
Under Secretary to the Government of India

Foot Note: 1. The principal notification number 21/2017 – Central Tax dated the 08
th
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 08
th
August, 2017.
2. The principal notification number 56/2017 – Central Tax dated the 15
th
November,
2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R.1412(E), dated the 15
th
November, 2017.
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