Extension of return filing deadline for newly migrated taxpayers allows additional period to file FORM GSTR-3B under specified rules. Extension of the time limit to furnish returns in Form GSTR-3B for taxpayers who migrated to the GST system by substituting the earlier reference period and cut-off date with an extended reference period and a later cut-off date in the proviso to the cited notifications, thereby providing additional time for compliance with the migration-related filing obligation.
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 for newly migrated taxpayers allows additional period to file FORM GSTR-3B under specified rules.
Extension of the time limit to furnish returns in Form GSTR-3B for taxpayers who migrated to the GST system by substituting the earlier reference period and cut-off date with an extended reference period and a later cut-off date in the proviso to the cited notifications, thereby providing additional time for compliance with the migration-related filing obligation.
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