To extend the due date for filing of FORM GSTR-3B for newly migrated (obtaining GSTIN vide Notification No. 31/2018-State Tax, dated 06.08.2018) taxpayers [Amends Noti. No. 34/2018 - ST]. - 47/2018-State Tax - Maharashtra SGST
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Extension of GSTR-3B filing deadline for newly migrated GSTIN holders, requiring electronic submission via the common portal. The Commissioner amends Notification No. 34/2018-State Tax to provide that taxpayers who obtained GSTIN under Notification No. 31/2018-State Tax must furnish the return in FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal by the prescribed extended date, under the powers of section 168 of the Maharashtra GST Act read with rule 61(5) of the Maharashtra GST Rules.
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 GSTIN holders, requiring electronic submission via the common portal.
The Commissioner amends Notification No. 34/2018-State Tax to provide that taxpayers who obtained GSTIN under Notification No. 31/2018-State Tax must furnish the return in FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal by the prescribed extended date, under the powers of section 168 of the Maharashtra GST Act read with rule 61(5) of the Maharashtra GST Rules.
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