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        Case ID :
        GST - States

        Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated taxpayers - F-10-48/2018/CT/V(82) - 45/2018-State Tax - Chhattisgarh SGST

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        GSTR-3B filing extension: migrated taxpayers must file specified past-period returns electronically by the year-end deadline. The notification inserts a proviso mandating that the return in FORM GSTR-3B for the period July 2017 to November 2018, by taxpayers who obtained GSTIN under the referenced state notification, shall be furnished electronically through the common portal 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.

                                GSTR-3B filing extension: migrated taxpayers must file specified past-period returns electronically by the year-end deadline.

                                The notification inserts a proviso mandating that the return in FORM GSTR-3B for the period July 2017 to November 2018, by taxpayers who obtained GSTIN under the referenced state notification, shall be furnished electronically through the common portal on or before 31st December 2018.


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