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As per the latest Notification No 34/2018-Central Tax, the filing of Monthly Summary Return in GSTR 3B shall continue till the month of March 2019 and in view of the same, tax payment shall also be paid while filing the GSTR – 3B . The last date for filing the GSTR-3B is 20th of the succeeding month.
The Central Government has notified Central GST (Fourth amendment) Rules 2017.
As per the above amendment, the following are the latest amendments in GST
Earlier, the last date for migration of the persons registered under existing law (VAT/Service Tax/Excise) was 30 days from the roll out of GST. This date has been extended upto 30th September 2017 as per this notification.
It further amends the rate of exchange (in case of foreign exchange) of curreny other than Indian Rupees, for determination of value