Extension of return filing deadline for newly migrated taxpayers extends permitted filing window and defers cutoff to next quarter. The Commissioner amends notifications No. 21/2017-State Tax and No. 56/2017-State Tax to substitute the proviso wording, extending the specified period to July, 2017 to February, 2019 and revising the final date for furnishing returns in Form GSTR-3B to 31st day of March, 2019 for newly migrated taxpayers.
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Extension of return filing deadline for newly migrated taxpayers extends permitted filing window and defers cutoff to next quarter.
The Commissioner amends notifications No. 21/2017-State Tax and No. 56/2017-State Tax to substitute the proviso wording, extending the specified period to July, 2017 to February, 2019 and revising the final date for furnishing returns in Form GSTR-3B to 31st day of March, 2019 for newly migrated taxpayers.
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