Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers - 19/2018-GST - CT/GST-14/2017/184 - Assam SGST
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Extension of return filing deadline: newly migrated taxpayers granted additional time to furnish FORM GSTR-3B under amended notifications. An extension of the filing deadline for newly migrated taxpayers to furnish FORM GSTR-3B is effected by substituting the previously specified return period and due date in Notification No. 11/2017-GST and Notification No. 3/2018-GST with an expanded return period and a later final due date, thereby granting additional time for compliance under the Commissioner's amendment of those notifications.
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 return filing deadline: newly migrated taxpayers granted additional time to furnish FORM GSTR-3B under amended notifications.
An extension of the filing deadline for newly migrated taxpayers to furnish FORM GSTR-3B is effected by substituting the previously specified return period and due date in Notification No. 11/2017-GST and Notification No. 3/2018-GST with an expanded return period and a later final due date, thereby granting additional time for compliance under the Commissioner's amendment of those notifications.
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