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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/12/17/788 - Nagaland SGST

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        GSTR-3B filing extension for newly migrated taxpayers to submit returns electronically via the common portal by the prescribed deadline. Extension of filing timeline for returns in FORM GSTR-3B is prescribed for taxpayers who migrated and obtained GSTIN under the migration notification; the Commissioner amends earlier notifications to require that these taxpayers furnish the returns electronically through the common portal by the prescribed extended date.
                          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.

                                GSTR-3B filing extension for newly migrated taxpayers to submit returns electronically via the common portal by the prescribed deadline.

                                Extension of filing timeline for returns in FORM GSTR-3B is prescribed for taxpayers who migrated and obtained GSTIN under the migration notification; the Commissioner amends earlier notifications to require that these taxpayers furnish the returns electronically through the common portal by the prescribed extended date.


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