Notification regarding extension of due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide Gazette notification No. 564, dated 08.08.2018) taxpayers [Amends Gazette notf. No. 582] - F.1-11(91)-TAX/GST/2018 - Tripura SGST
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GSTR-3B filing extension for newly migrated GSTIN holders requires electronic submission by the prescribed year-end deadline. The Commissioner, invoking section 168 of the Tripura State GST Act and rule 61(5), amends the prior notification to provide that taxpayers who obtained GSTIN under the Tripura notification dated 08.08.2018 must furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal on or before the 31st day of December, 2018.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing extension for newly migrated GSTIN holders requires electronic submission by the prescribed year-end deadline.
The Commissioner, invoking section 168 of the Tripura State GST Act and rule 61(5), amends the prior notification to provide that taxpayers who obtained GSTIN under the Tripura notification dated 08.08.2018 must furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal on or before the 31st day of December, 2018.
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