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        Case ID :
        GST - States

        Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 1081 F.T., dated 06.08.2018) taxpayers [Amends notification No. 17/2018-C.T./GST dated 10.08.2018 (34/2018 – State Tax)] - 24/2018–C.T./GST - West Bengal SGST

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        GSTR-3B filing extension: newly migrated taxpayers must file returns for specified periods by the prescribed extended deadline. An amendment extends the GSTR-3B filing deadline for taxpayers who obtained GSTIN under the migration notification, directing that returns for July 2017 to November 2018 be furnished electronically through the common portal by the prescribed extended date in December 2018.
                          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 extension: newly migrated taxpayers must file returns for specified periods by the prescribed extended deadline.

                                An amendment extends the GSTR-3B filing deadline for taxpayers who obtained GSTIN under the migration notification, directing that returns for July 2017 to November 2018 be furnished electronically through the common portal by the prescribed extended date in December 2018.


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