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. 21/2017 and 56/2017 - ST]. - 45/2018-State Tax - Maharashtra SGST
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Extension of GSTR-3B filing deadline for newly migrated taxpayers; deadline deferred to allow electronic consolidated filing. The Commissioner inserts a proviso in earlier notifications so that returns in FORM GSTR 3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under Notification No. 31/2018 (State Tax), shall be furnished electronically through the common portal on or before the extended due date specified in this amendment.
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; deadline deferred to allow electronic consolidated filing.
The Commissioner inserts a proviso in earlier notifications so that returns in FORM GSTR 3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under Notification No. 31/2018 (State Tax), shall be furnished electronically through the common portal on or before the extended due date specified in this amendment.
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