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. 35/2017 and 16/2018 - ST]. - 46/2018-State Tax - Maharashtra SGST
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Extension of GSTR-3B filing deadline for newly migrated taxpayers to file specified periods electronically by notified date. Extension of the due date for furnishing returns in FORM GSTR-3B for taxpayers who obtained GSTIN under Notification No. 31/2018: such taxpayers must furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal on or before 31st December 2018, by way of an inserted proviso amending earlier state notifications.
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 to file specified periods electronically by notified date.
Extension of the due date for furnishing returns in FORM GSTR-3B for taxpayers who obtained GSTIN under Notification No. 31/2018: such taxpayers must furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal on or before 31st December 2018, by way of an inserted proviso amending earlier state notifications.
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