Extension of GSTR-3B filing deadline for newly migrated taxpayers to file past-period returns electronically by extended date. An inserted proviso requires taxpayers who obtained GSTIN under the referenced government notification to furnish FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, and prescribes a single extended due date for submission of those past-period returns, thereby amending the earlier procedural timetable in the Chief Commissioner(ST)'s Proceedings.
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 to file past-period returns electronically by extended date.
An inserted proviso requires taxpayers who obtained GSTIN under the referenced government notification to furnish FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, and prescribes a single extended due date for submission of those past-period returns, thereby amending the earlier procedural timetable in the Chief Commissioner(ST)'s Proceedings.
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