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        Case ID :
        GST - States

        Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers - 18/2018-GST - CT/GST-14/2017/183 - Assam SGST

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        Extension of GSTR-3B filing deadline for newly migrated taxpayers extends the covered period and postpones the final due date. The Commissioner amends earlier notifications to extend the GSTR-3B filing window for newly migrated taxpayers by substituting the covered period 'July, 2017 to November, 2018' with 'July, 2017 to February, 2019' and changing the final due date from '31st day of December, 2018' to '31st day of March, 2019.'
                          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 extends the covered period and postpones the final due date.

                                The Commissioner amends earlier notifications to extend the GSTR-3B filing window for newly migrated taxpayers by substituting the covered period "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and changing the final due date from "31st day of December, 2018" to "31st day of March, 2019."


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