Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. F.No. 3240/CTD/GST/2017/6, dated the 10th August, 2018. - F. No. 3240/CTD/GST/2018/11 - Puducherry SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Return filing deadline extended for newly migrated taxpayers to submit Form GSTR 3B electronically under amended rule. Extension of the due date for filing Form GSTR 3B is provided for taxpayers who obtained GSTIN under the August 2018 notification. The Commissioner, under rule 61(5) and section 168, inserts a proviso requiring returns for July 2017 to November 2018 by those newly migrated taxpayers to be furnished electronically through the common portal on or before the specified final 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.
Return filing deadline extended for newly migrated taxpayers to submit Form GSTR 3B electronically under amended rule.
Extension of the due date for filing Form GSTR 3B is provided for taxpayers who obtained GSTIN under the August 2018 notification. The Commissioner, under rule 61(5) and section 168, inserts a proviso requiring returns for July 2017 to November 2018 by those newly migrated taxpayers to be furnished electronically through the common portal on or before the specified final date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.