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        Case ID :
        GST - States

        Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated dealer - CT/LEG/GST-NT/12/17/790 - Nagaland SGST

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        Extension of GSTR-3B filing deadline requires newly migrated taxpayers to furnish returns for July-November by December 31. The Commissioner amends Notification No.12/2018 to require taxpayers who obtained GSTIN under the cited migration notification to furnish electronically, via the common portal, FORM GSTR-3B for the period July 2017 to November 2018 on or before 31st December 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.

                                Extension of GSTR-3B filing deadline requires newly migrated taxpayers to furnish returns for July-November by December 31.

                                The Commissioner amends Notification No.12/2018 to require taxpayers who obtained GSTIN under the cited migration notification to furnish electronically, via the common portal, FORM GSTR-3B for the period July 2017 to November 2018 on or before 31st December 2018.


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