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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 No. 17/2018-C.T./GST dated 10.08.2018 (34/2018 – State Tax)] - 30/2018–C.T./GST - 70/2018 – State Tax - West Bengal SGST

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        Due date extension for GSTR-3B filing for newly migrated taxpayers provides additional time to complete returns. Extends the filing deadline for FORM GSTR-3B for newly migrated taxpayers by substituting the previously stated taxable period and cutoff date in the earlier notification, thereby providing an expanded taxable period and a later final due date for filing consolidated returns under the West Bengal GST framework.
                          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.

                                Due date extension for GSTR-3B filing for newly migrated taxpayers provides additional time to complete returns.

                                Extends the filing deadline for FORM GSTR-3B for newly migrated taxpayers by substituting the previously stated taxable period and cutoff date in the earlier notification, thereby providing an expanded taxable period and a later final due date for filing consolidated returns under the West Bengal GST framework.


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