GSTR-3B filing extension for newly migrated taxpayers covering initial migration period returns and eased compliance deadlines. Extension of the deadline for filing GSTR-3B returns is provided for taxpayers who migrated and obtained GSTIN under the migration notification; the state amends prior notifications by inserting a proviso permitting these newly migrated taxpayers to file GSTR-3B for the specified migration period, aligning their filing obligations with the migration schedule and easing immediate non-compliance for those past tax periods.
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 covering initial migration period returns and eased compliance deadlines.
Extension of the deadline for filing GSTR-3B returns is provided for taxpayers who migrated and obtained GSTIN under the migration notification; the state amends prior notifications by inserting a proviso permitting these newly migrated taxpayers to file GSTR-3B for the specified migration period, aligning their filing obligations with the migration schedule and easing immediate non-compliance for those past tax periods.
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