Extension of time for furnishing GSTR-3B granted for newly migrated taxpayers under SGST notification amending prior timelines. The Commissioner amends two earlier notifications to extend the time for furnishing returns in Form GSTR-3B for newly migrated taxpayers by substituting the previously specified covered months with a later period and replacing the earlier prescribed final filing date with a subsequently prescribed final date, thereby deferring the deadline for submission under the SGST notification proviso.
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 time for furnishing GSTR-3B granted for newly migrated taxpayers under SGST notification amending prior timelines.
The Commissioner amends two earlier notifications to extend the time for furnishing returns in Form GSTR-3B for newly migrated taxpayers by substituting the previously specified covered months with a later period and replacing the earlier prescribed final filing date with a subsequently prescribed final date, thereby deferring the deadline for submission under the SGST notification proviso.
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