CBEC vide notification no.15/2018 (Central Tax) dated 23rd March, 2018, notified 01st April, 2018 as the date from which the E-way bill will come into force. The text of notification is given below:

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 15/2018 – Central Tax

New Delhi, the 23rd March 2018

G.S.R. …..(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax, dated the 7th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 204 (E), dated the 7th March, 2018, shall come into force.

[F. No.349/58/2017-GST(Pt)]

GSTR-3B Due  Dates for the period April, 2018 to June 2018

CBEC vide notification no.16/2018 (Central Tax) dated 23rd March, 2018, notified the due date for filing GSTR-3B returns and payment of Tax. The due date for payment and filing of GSTR-3B will be 20th the of the succeeding month; i.e, for the month April, 2018, 20th May, 2018 will be the due date for filing GSTR-3B and payment of tax. The text of the notification is given below:

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 16 /2018 – Central Tax

New Delhi, the 23rd March, 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) (hereafter in this notification referred to as the Act) 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 specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl. No	Month	Last date for filing of return in FORM GSTR-3B
(1)	(2)	(3)
1.	April, 2018	20th May, 2018
2.	May, 2018	20th June, 2018
3.	June, 2018	20th July, 2018

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.

[F. No. 349/58/2017-GST (Pt.)]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

The major recommendation made by GST Council in it’s 26th meeting are as follows:

1. GSTR-3B and GSTR-1 extended to three months i.e., April, 2018 to June, 2018;
2. Reverse Charge on inward supplies from unregistered persons covered U/s 9(4) of CGST Act, had been deferred till 30th June, 2018;
3. Recommended to introduce E-way bill from 01-04-2018 for interstate movement of goods. For intrastate, the same will be decided later, but not later than 01-06-2018. Kerala Finance Minister announced that the same will be applicable in Kerala from 01-04-2018. Council had recommended few improvements in the E-way bill; and
4. TDS/TCS provisions will remain suspended till 30-06-2018.