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 Nos. 04-C.T./GST dated 08.08.2017 (21/2017 – State Tax) and 18-C.T./GST dated 15.11.2017 (56/2017 – State Tax)] - 22/2018–C.T./GST - West Bengal SGST
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GSTR-3B filing extension for newly migrated taxpayers requires electronic submission by the specified extended deadline. Extension of the due date for filing FORM GSTR-3B is provided for taxpayers who obtained GSTIN under the migration notification of 06.08.2018; such taxpayers must furnish returns in FORM GSTR-3B for the past tax periods up to November 2018 electronically through the common portal on or before the 31st day of December, 2018, and the amendment is given effect from 10 September 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 for newly migrated taxpayers requires electronic submission by the specified extended deadline.
Extension of the due date for filing FORM GSTR-3B is provided for taxpayers who obtained GSTIN under the migration notification of 06.08.2018; such taxpayers must furnish returns in FORM GSTR-3B for the past tax periods up to November 2018 electronically through the common portal on or before the 31st day of December, 2018, and the amendment is given effect from 10 September 2018.
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