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Circular No. 3/3 /2017 – GST – Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017

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Notification No. 46/2018 dated 10.09.2018

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Notification No. 76/2018-Central Tax ,dt. 31-12-2018 – Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

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Due date for filing GSTR-3B extended – Notification No. 45/2018 dated 10.09.2018

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