Extension of GSTR-3B filing deadline for newly migrated taxpayers to cover the transitional return period. Amends a prior State Tax notification by inserting a proviso that requires taxpayers who obtained GSTIN under the migration notification to file the return in FORM GSTR-3B for the transitional period from July, 2017 to November, 2018, thereby clarifying the filing obligation for newly migrated registrants under the Chhattisgarh GST rules.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadline for newly migrated taxpayers to cover the transitional return period.
Amends a prior State Tax notification by inserting a proviso that requires taxpayers who obtained GSTIN under the migration notification to file the return in FORM GSTR-3B for the transitional period from July, 2017 to November, 2018, thereby clarifying the filing obligation for newly migrated registrants under the Chhattisgarh GST rules.
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