Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 - 35/2018 –State Tax - Delhi SGST

GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (GST - POLICY BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI- 110002 NOTIFICATION No. 35/2018 State Tax Delhi, the 06 th September, 2018 No. F.2(93)/Policy-GST/2018/559-68 - In exercise of the powers conferred by section 168 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of NCT of Delhi, in the Department of Trade Taxes, No.34/2018-State Tax dated the 31 st August, 2018, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.2(92)/Policy-GST/2018/509-18 dated the 31 st August, 2018, namely:- 2. 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 24 th August, 2018. 3. This notification shall be deemed to have come into force with effect from the 21st day of August, 2018. H. RAJESH PRASAD, Commissioner, GST (State Tax)