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        Case ID :
        GST - States

        Seeks to further extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 1081-F.T., dated 06.08.2018) taxpayers till 31.03.2019 [Amends notification Nos. 04-C.T./GST dated 08.08.2017 (21/2017 – State Tax) and 18-C.T./GST dated 15.11.2017 (56/2017 – State Tax)] - 28/2018–C.T./GST - 68/2018 – State Tax - West Bengal SGST

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        Extension of GSTR-3B filing deadline for newly migrated taxpayers, amending prior notifications to allow additional compliance time. Extends the filing due date for FORM GSTR-3B for taxpayers who migrated under the specified migration notification by substituting the originally prescribed covered months and final due date in the provisos of two earlier state tax notifications, thereby granting additional time for compliance with monthly return obligations.
                          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 for newly migrated taxpayers, amending prior notifications to allow additional compliance time.

                                Extends the filing due date for FORM GSTR-3B for taxpayers who migrated under the specified migration notification by substituting the originally prescribed covered months and final due date in the provisos of two earlier state tax notifications, thereby granting additional time for compliance with monthly return obligations.


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