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        Case ID :
        GST

        Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. - 68/2018-Central Tax - Central GST (CGST)

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        Extension of GSTR-3B filing deadline allows newly migrated taxpayers additional time to furnish returns. Extension of the filing deadline for furnishing returns in Form GSTR-3B for taxpayers who migrated to GST by amending earlier notifications to enlarge the covered tax periods and postpone the final date for submission, substituting the previously specified period and cut-off date in two prior notifications and noting earlier amendments.
                    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 allows newly migrated taxpayers additional time to furnish returns.

                          Extension of the filing deadline for furnishing returns in Form GSTR-3B for taxpayers who migrated to GST by amending earlier notifications to enlarge the covered tax periods and postpone the final date for submission, substituting the previously specified period and cut-off date in two prior notifications and noting earlier amendments.


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