Extension the time limit for filing FORM GSTR-3B for the month of December, 2018 till 22.01.2018. - 001/2018–C.T./GST-002/2018–State Tax - West Bengal SGST
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GSTR-3B filing deadline extended, altering statutory compliance timeline for return submission and late-filing obligations under state notification. Amendment substitutes the previously prescribed due date for FORM GSTR-3B for the specified tax period with a later date, treated as effective from the earlier date specified in the amendment; issued by the Commissioner of State Tax under powers conferred by the State GST Act to modify the table entry in the earlier notification and thereby adjust the statutory filing deadline for taxpayers.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline extended, altering statutory compliance timeline for return submission and late-filing obligations under state notification.
Amendment substitutes the previously prescribed due date for FORM GSTR-3B for the specified tax period with a later date, treated as effective from the earlier date specified in the amendment; issued by the Commissioner of State Tax under powers conferred by the State GST Act to modify the table entry in the earlier notification and thereby adjust the statutory filing deadline for taxpayers.
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