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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. - 20/2018-GST - CT/GST-14/2017/185 - Assam SGST

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        Extension of time for Form GSTR-3B filing for migrated taxpayers granted, with an amended filing period and deadline. The Commissioner amends Notification No. 12/2018-GST to extend the period for newly migrated taxpayers, substituting 'July, 2017 to November, 2018' with 'July, 2017 to February, 2019' and replacing the earlier due date with the '31st day of March, 2019' for furnishing returns in Form GSTR-3B.
                          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 Form GSTR-3B filing for migrated taxpayers granted, with an amended filing period and deadline.

                                The Commissioner amends Notification No. 12/2018-GST to extend the period for newly migrated taxpayers, substituting "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and replacing the earlier due date with the "31st day of March, 2019" for furnishing returns in Form GSTR-3B.


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