Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT] - 45/2018 - Central GST (CGST)
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Extension of GSTR-3B filing deadline: newly migrated GSTIN taxpayers must file returns electronically by the extended due date. The notification amends prior central tax notifications to require that taxpayers who obtained GSTIN under notification No. 31/2018 must furnish FORM GSTR-3B electronically through the common portal for the period July, 2017 to November, 2018 by the extended due date specified in the inserted proviso.
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.
Extension of GSTR-3B filing deadline: newly migrated GSTIN taxpayers must file returns electronically by the extended due date.
The notification amends prior central tax notifications to require that taxpayers who obtained GSTIN under notification No. 31/2018 must furnish FORM GSTR-3B electronically through the common portal for the period July, 2017 to November, 2018 by the extended due date specified in the inserted proviso.
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