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        Case ID :
        GST

        Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu - 62/2018 - Central GST (CGST)

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        Extension of GSTR-3B filing deadline: Srikakulam to late-November; eleven Tamil Nadu districts to December. The Commissioner, on the Council's recommendations, inserted provisos to extend electronic furnishing timelines for FORM GSTR-3B: registered persons with principal place of business in Srikakulam district, Andhra Pradesh, must furnish September and October 2018 returns by the extended late-November 2018 date; registered persons in eleven named districts of Tamil Nadu must furnish October 2018 returns by the extended December 2018 date, thereby amending notification 34/2018 with district-specific filing deadline relief.
                  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.

                        Extension of GSTR-3B filing deadline: Srikakulam to late-November; eleven Tamil Nadu districts to December.

                        The Commissioner, on the Council's recommendations, inserted provisos to extend electronic furnishing timelines for FORM GSTR-3B: registered persons with principal place of business in Srikakulam district, Andhra Pradesh, must furnish September and October 2018 returns by the extended late-November 2018 date; registered persons in eleven named districts of Tamil Nadu must furnish October 2018 returns by the extended December 2018 date, thereby amending notification 34/2018 with district-specific filing deadline relief.


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