Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 4/2017-GST and 17/2017-GST]. - CT/GST-14/2017/161-14/2018-GST - Assam SGST
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GSTR-3B filing extension grants newly migrated GSTIN taxpayers additional time to file returns electronically by the notified deadline. A proviso is inserted into Notifications No. 4/2017-GST and No. 17/2017-GST requiring taxpayers who obtained GSTIN under the migration notification of 14 September 2018 to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal by the specified final filing date; the amendment is made effective from 10 September 2018 by the Commissioner of State Tax, Assam.
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 grants newly migrated GSTIN taxpayers additional time to file returns electronically by the notified deadline.
A proviso is inserted into Notifications No. 4/2017-GST and No. 17/2017-GST requiring taxpayers who obtained GSTIN under the migration notification of 14 September 2018 to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal by the specified final filing date; the amendment is made effective from 10 September 2018 by the Commissioner of State Tax, Assam.
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