GSTR-1 filing extension for small taxpayers: quarterly outward supply details permitted under revised state notification with staggered deadlines.
Extension of time for furnishing FORM GSTR-1 is notified for registered persons with aggregate turnover up to the prescribed small-taxpayer threshold, prescribing a special quarterly filing procedure and specific staggered deadlines for outward supply details from July 2017 through March 2019, with electronic filing mandated for certain jurisdictions and newly registered taxpayers; related monthly return time limits will be notified later.

GST return filing extension: FORM GSTR-3B for specified earlier periods must be filed electronically by taxpayers with notified GSTIN.
The amendment mandates that returns in FORM GSTR-3B for the period from July 2017 to November 2018, by taxpayers who obtained GSTIN under the specified notification, shall be furnished electronically through the common portal, and must be submitted on or before the 31st day of December, 2018.

GST return filing extension requires affected taxpayers to electronically submit specified period returns via common portal by deadline.
The amendment inserts a proviso requiring taxpayers who obtained GSTIN under the cited issuance notification to furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal, and to complete such electronic furnishing by the specified final date.

GST return filing requirement: specified GSTR-3B returns must be filed electronically by the December 31, 2018 deadline.
Taxpayers who obtained GSTIN under the cited notification must furnish FORM GSTR-3B returns for July 2017 to November 2018 electronically through the common portal, to be submitted on or before the 31st day of December, 2018.

Extension for transitional return filing granted for taxpayers affected by portal technical difficulties, with TRAN 2 submission deadline extended.
The amendment permits the Commissioner, on the Council's recommendation, to extend the electronic filing date for FORM GST TRAN 1 for registered persons prevented by common portal technical difficulties; those filers may thereafter submit FORM GST TRAN 2 by an extended deadline. It also amends rule 142 to add an additional enforcement cross reference and updates GSTR 9 instructions to require declaration of the value of "no supply" in specified tables. The rules take effect on publication unless otherwise provided.

Quarterly GSTR-1 filing relief for small taxpayers: extended staggered deadlines permit consolidated quarterly reporting via the common portal.
Special quarterly filing regime for registered persons below the notified aggregate turnover threshold allows furnishing of outward supply details in FORM GSTR-1 on a quarterly basis with staggered deadlines for specified quarters; certain newly registered taxpayers must submit those quarter returns electronically through the common portal by a prescribed date, and related time limits for furnishing returns for specified months will be notified subsequently in the Official Gazette.

Extension of GST TRAN-1 filing allowed for taxpayers affected by portal issues; TRAN-2 submission timeline adjusted accordingly.
The Commissioner may, on the Council's recommendation, extend the electronic filing deadline for Form GST TRAN-1 for registrants prevented by technical portal difficulties; registrants filing under that extension may submit the related Form GST TRAN-2 within the specified consequential timeframe. The amendment also adds a cross-reference to additional recovery or enforcement provisions in an existing sub-rule.

Extension of GSTR-3B filing deadline for newly migrated taxpayers to cover the transitional return period.
Amends a prior State Tax notification by inserting a proviso that requires taxpayers who obtained GSTIN under the migration notification to file the return in FORM GSTR-3B for the transitional period from July, 2017 to November, 2018, thereby clarifying the filing obligation for newly migrated registrants under the Chhattisgarh GST rules.

GSTR-3B filing extension for newly migrated taxpayers covering initial migration period returns and eased compliance deadlines.
Extension of the deadline for filing GSTR-3B returns is provided for taxpayers who migrated and obtained GSTIN under the migration notification; the state amends prior notifications by inserting a proviso permitting these newly migrated taxpayers to file GSTR-3B for the specified migration period, aligning their filing obligations with the migration schedule and easing immediate non-compliance for those past tax periods.

GSTR-3B filing extension: migrated taxpayers must file specified past-period returns electronically by the year-end deadline.
The notification inserts a proviso mandating that the return in FORM GSTR-3B for the period July 2017 to November 2018, by taxpayers who obtained GSTIN under the referenced state notification, shall be furnished electronically through the common portal on or before 31st December 2018.

Extension of GSTR-1 filing deadlines for small taxpayers allows postponed quarterly submissions under specified schedule.
Extension of FORM GSTR-1 filing deadlines is notified for registered persons with aggregate turnover up to 1.5 crore rupees, prescribing a quarter-by-quarter schedule that permits filing outward supply details for July 2017 through September 2018 by 31st October 2018 and assigns later dates for subsequent quarters up to April 2019; special electronic filing provisos apply to taxpayers in specified territories and to recently issued GSTIN holders, and time limits for return furnishing under the return provisions for July 2017 to March 2019 will be notified subsequently.

Extension for FORM GST TRAN-1 filings permits Commissioner to extend filing deadline after Council recommendation; TRAN-2 deadline adjusted.
The Commissioner may, on the Council's recommendation, extend the electronic filing date for FORM GST TRAN-1 for registered persons who could not file due to technical difficulties on the common portal; those filing under the extension may submit FORM GST TRAN-2 by the later specified date. Rule 142(5) is amended to add an additional recovery provision cross-reference.

GSTR-3B filing requirement: electronic submission via common portal for taxpayers with newly issued GSTIN by prescribed deadline.
The amendment inserts a proviso requiring taxpayers who obtained a Goods and Services Tax Identification Number under the earlier state notification to furnish the GSTR 3B returns for the period from July 2017 to November 2018 electronically through the common portal, with the last date for such electronic furnishing fixed as the 31st day of December, 2018.

Electronic filing requirement: certain taxpayers must submit retrospective GSTR-3B returns via common portal by deadline.
An amendment inserts a proviso requiring taxpayers who obtained GSTIN under the August 2018 enrollment notification to furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal by a fixed final date, thereby altering the operative paragraph of the cited state tax notifications.

Return Filing Obligation: specified taxpayers must furnish GSTR-3B electronically through the common portal by prescribed deadline.
The amendment inserts a proviso requiring that returns in FORM GSTR-3B for the period July 2017 to November 2018, where filed by taxpayers who obtained GSTIN under the August 2018 registration notification, be furnished electronically through the common portal on or before the 31st day of December, 2018.

Form GSTR-1 due date extension for small taxpayers allows staggered quarterly filing deadlines and specified electronic filing requirements.
Extension of deadlines for furnishing FORM GSTR-1 is notified for registered persons with aggregate turnover up to 1.5 crore rupees, prescribing quarterly filing dates: various quarters from July-September 2017 through July-September 2018 by 31st October 2018, October-December 2018 by 31st January 2019, and January-March 2019 by 30th April 2019, with specified electronic filing requirements for certain jurisdictions and newly issued GSTIN holders, and a further notification to follow for return time limits for July 2017-March 2019.

Extension of GSTR-3B filing deadline requires newly migrated taxpayers to furnish returns for July-November by December 31.
The Commissioner amends Notification No.12/2018 to require taxpayers who obtained GSTIN under the cited migration notification to furnish electronically, via the common portal, FORM GSTR-3B for the period July 2017 to November 2018 on or before 31st December 2018.

GSTR-3B filing extension allows newly migrated taxpayers to file outstanding returns by the prescribed extended deadline.
An amendment prescribes that taxpayers who obtained GSTIN under the August 2018 issuance must file returns in FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal on or before the 31st day of December, 2018, by way of a proviso inserted into earlier notifications.

GSTR-3B filing extension for newly migrated taxpayers to submit returns electronically via the common portal by the prescribed deadline.
Extension of filing timeline for returns in FORM GSTR-3B is prescribed for taxpayers who migrated and obtained GSTIN under the migration notification; the Commissioner amends earlier notifications to require that these taxpayers furnish the returns electronically through the common portal by the prescribed extended date.

Extension of GSTR-1 filing deadline: staggered postponed due dates for large taxpayers and recent registrants.
Extension of time for furnishing details of outward supplies in FORM GSTR-1 is ordered for registered persons above the aggregate turnover threshold: filing for July 2017 to September 2018 is extended to 31 October 2018, and for October 2018 to March 2019 to the eleventh day of the succeeding month. A proviso extends filing for July 2017 to November 2018 to 31 December 2018 for taxpayers who obtained GSTIN under the cited finance notification. The notification supersedes earlier state notifications and notes that time limits for related returns will be notified later.