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. 35/2017 and 16/2018 - CT] - 46/2018 - Central GST (CGST)

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Extended filing deadline for GSTR-3B returns for newly migrated taxpayers: returns to be furnished by end of December. Amendment inserts a proviso in specified Central Tax notifications granting taxpayers who obtained GSTIN via the migration notification an extension to furnish FORM GSTR-3B electronically through the common portal for the relevant period, with returns to be furnished by the last day of December.

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.

Extended filing deadline for GSTR-3B returns for newly migrated taxpayers: returns to be furnished by end of December.

Amendment inserts a proviso in specified Central Tax notifications granting taxpayers who obtained GSTIN via the migration notification an extension to furnish FORM GSTR-3B electronically through the common portal for the relevant period, with returns to be furnished by the last day of December.

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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. 35/2017 and 16/2018 - CT] - 46/2018 - Central GST (CGST)

Extended filing deadline for GSTR-3B returns for newly migrated taxpayers: returns to be furnished by end of December.

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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. 35/2017 and 16/2018 - CT] - 46/2018 - Central GST (CGST)

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Extended filing deadline for GSTR-3B returns for newly migrated taxpayers: returns to be furnished by end of December.

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