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        Case ID :
        GST - States

        Extension of due date of filing of GSTR-3B for the month of April, 2018 - 09/2018–C.T./GST - West Bengal SGST

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        GSTR-3B filing deadline extended: statutory amendment moves prescribed due date to ease compliance for taxpayers. The Commissioner, exercising powers under the state GST statute and rules, amends Notification No. 04/2018-C.T./GST (23.03.2018) to substitute the previously prescribed due date for filing GSTR-3B with a later date, thereby shifting the statutory filing deadline and adjusting the compliance timeline for taxpayers.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GSTR-3B filing deadline extended: statutory amendment moves prescribed due date to ease compliance for taxpayers.

                                The Commissioner, exercising powers under the state GST statute and rules, amends Notification No. 04/2018-C.T./GST (23.03.2018) to substitute the previously prescribed due date for filing GSTR-3B with a later date, thereby shifting the statutory filing deadline and adjusting the compliance timeline for taxpayers.


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