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        Case ID :
        GST - States

        Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated. - (01-S/2018) No. KGST.CR.01/2017-18 - Karnataka SGST

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        Extension of GSTR-3B filing deadline for newly migrated taxpayers; specified earlier period returns must be filed by the extended deadline. A proviso is inserted into prior Karnataka GST notifications extending the electronic filing requirement for FORM GSTR-3B: taxpayers who obtained GSTIN through the migration notification must furnish FORM GSTR-3B for the specified earlier periods electronically through the common portal by the extended deadline.
                          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 for newly migrated taxpayers; specified earlier period returns must be filed by the extended deadline.

                                A proviso is inserted into prior Karnataka GST notifications extending the electronic filing requirement for FORM GSTR-3B: taxpayers who obtained GSTIN through the migration notification must furnish FORM GSTR-3B for the specified earlier periods electronically through the common portal by the extended deadline.


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