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. 11/2017-GST and 3/2018-GST]. - CT/GST-14/2017/162-15/2018-GST - Assam SGST
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GSTR-3B filing deadline extended for newly migrated taxpayers; returns must be filed electronically by the announced deadline. Returns in FORM GSTR-3B for the specified tax periods by taxpayers who obtained GSTIN under the cited migration notification shall be furnished electronically through the common portal on or before the prescribed cut-off date; the amendment inserts a proviso into earlier notifications to that effect and is made operative from the stated commencement 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 deadline extended for newly migrated taxpayers; returns must be filed electronically by the announced deadline.
Returns in FORM GSTR-3B for the specified tax periods by taxpayers who obtained GSTIN under the cited migration notification shall be furnished electronically through the common portal on or before the prescribed cut-off date; the amendment inserts a proviso into earlier notifications to that effect and is made operative from the stated commencement date.
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