Return Filing Obligation: Specified new GSTIN holders must file GSTR-3B electronically via the common portal by the prescribed deadline.
A proviso inserted into the earlier notification requires taxpayers who obtained a Goods and Services Tax Identification Number under the August notification to file FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal and sets a final date for submission.

Filing requirement: taxpayers with newly issued GSTIN must electronically submit GSTR-3B returns via the common portal by the prescribed deadline.
The proviso requires taxpayers who obtained GSTIN under the referenced administrative notification to furnish their FORM GSTR-3B returns for July 2017 through November 2018 electronically through the common portal, with the final submission date fixed as the thirty-first day of December, 2018.

GSTR-3B filing obligation for specified GSTIN holders must be submitted electronically by an extended deadline.
The notifications are amended by inserting a proviso that the return in FORM GSTR-3B for the period July 2017 to November 2018, by taxpayers who obtained GSTIN under the referenced notification, shall be furnished electronically through the common portal on or before the prescribed extended deadline, thereby specifying the mode and final cut-off for filing those returns.

GST return filing extension for small taxpayers prescribes quarter-wise due dates for furnishing FORM GSTR-1.
Registered persons having aggregate turnover up to Rs. 1.5 crores are placed under a special procedure for furnishing outward supply details in FORM GSTR-1, with quarter-wise due dates prescribed for July-September 2018, October-December 2018, and January-March 2019. The notification also provides that the special procedure or extension of time limit for furnishing the return or related details for July 2018 to March 2019 will be notified separately in the Official Gazette.

Electronic filing requirement: GSTIN holders under recent SRO must file GSTR-3B for specified periods via common portal by deadline.
Taxpayers who obtained GSTIN under the referenced SRO must submit the return in FORM GSTR-3B for July 2017 through November 2018 electronically through the common portal; the amendment inserts this proviso into the earlier notification and takes effect from the stated date of issue.

GSTR-3B filing requirement: taxpayers granted GSTIN under specified SRO must file past-period returns electronically by portal deadline.
Taxpayers who obtained a Goods and Services Tax Identification Number under the specified SRO must furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal, with the amendment to Notification No. 14/2017-GST and Notification No. 40/2018 making such electronic submission mandatory.

Extension of TRAN 1 filing deadline allowed after portal disruption; TRAN 2 submission deadline specified for affected registrants.
The Commissioner may, on the Council's recommendation, extend the electronic filing date for FORM GST TRAN-1 until 31st March, 2019 for registrants prevented from timely filing due to technical difficulties on the common portal; those filing under this extension may submit FORM GST TRAN-2 by 30th April, 2019. The amendment also inserts an additional enforcement-related statutory reference into the relevant rule. The amendment takes effect on publication in the Official Gazette.

Mandatory electronic filing of GSTR-3B for taxpayers with GSTIN under SRO-367, due by the prescribed deadline.
The amendment adds a proviso requiring taxpayers who obtained GSTIN under SRO-367 to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal, with a fixed final date for submission; it amends Notification No. 04/2017-GST and Notification No. 32 of 2017 and is issued under section 168 of the Jammu and Kashmir GST Act and rule 61 of the GST Rules.

Extension of TRAN-1 filing deadline permitted by Commissioner for portal technical issues; TRAN-2 filing window extended accordingly.
Empowers the Commissioner, on the Council's recommendation, to extend the electronic filing deadline for FORM GST TRAN-1 for registered persons prevented by common-portal technical difficulties, with extensions limited to a final date of 31 March 2019; persons so extended may submit FORM GST TRAN-2 by 30 April 2019. Also amends rule 142 to add an additional statutory reference expanding the rule's applicability regarding enforcement or recovery consequences.

Extension of TRAN-1 filing deadline allows electronic submissions after portal failures, with adjusted TRAN-2 filing requirement.
The Commissioner may, on Council recommendation, extend the electronic filing deadline for FORM GST TRAN-1 for registrants prevented from timely submission by technical difficulties on the common portal, subject to a final cut-off of 31st March, 2019; those filing TRAN-1 under this extension may submit the related FORM GST TRAN-2 by 30th April, 2019. Rule 142(5) is amended to add a cross-reference to an additional enforcement provision alongside section 76, broadening the rule's reach.

Filing obligation for newly migrated taxpayers: electronic GSTR-3B returns required by specified deadline under amended notification.
The amendment mandates that taxpayers who obtained GSTIN under Notification No. 31/2018 must furnish FORM GSTR-3B electronically through the common portal for the periods July 2017 to November 2018, and that these returns be filed on or before the 31st day of December, 2018.

GSTR-3B filing requirement: affected GSTIN holders must electronically submit returns via the common portal before the stipulated deadline.
An amendment requires that the return in FORM GSTR-3B for July 2017 to November 2018, by taxpayers who obtained GSTIN under Notification No. 31/2018, be furnished electronically through the common portal by a specified final date, the proviso being inserted into Notification No. 34/2018 to govern filing obligations for that class of taxpayers.

Extension of GSTR-3B deadline for newly migrated GSTIN holders permits electronic submission of specified-period returns by new deadline.
Amends notification 34/2018 to provide that the return in FORM GSTR-3B to be filed for the period from July 2017 to November 2018 by taxpayers who obtained GSTIN under the migration notification shall be furnished electronically through the common portal on or before the extended deadline.

GSTR-3B filing requirement: taxpayers obtaining specified GSTIN must file returns electronically by the final deadline set under amended notifications.
A proviso is inserted into Notifications No. 35/2017 and No. 16/2018 requiring the return in FORM GSTR-3B for the period July 2017 to November 2018, where taxpayers obtained GSTIN under Notification No. 31/2018, to be furnished electronically through the common portal on or before the specified final date.

Electronic filing requirement: taxpayers with recent GSTIN must submit specified GSTR 3B returns via the common portal by the notified deadline.
The Commissioner, on Council recommendation, amends prior state tax notifications to provide that taxpayers who obtained GSTIN under the specified notification must furnish FORM GSTR 3B for the period July 2017 to November 2018 electronically through the common portal, and that such returns shall be furnished on or before the prescribed final date, thereby mandating electronic submission and a consolidated deadline for this class of taxpayers.

Extended filing deadline for GSTR-3B returns for newly migrated taxpayers: returns to be furnished by end of December.
Amendment inserts a proviso in specified Central Tax notifications granting taxpayers who obtained GSTIN via the migration notification an extension to furnish FORM GSTR-3B electronically through the common portal for the relevant period, with returns to be furnished by the last day of December.

GSTR-3B filing requirement for newly migrated GSTIN taxpayers must be submitted electronically through the common portal by the prescribed deadline.
The amendments to Notifications No. 21/2017 and No. 56/2017 insert a proviso requiring that the return in FORM GSTR-3B for July 2017 to November 2018, when filed by taxpayers who obtained GSTIN under the migration notification, shall be furnished electronically through the common portal and submitted by the final date specified by the Commissioner.

Electronic filing requirement: taxpayers with specified GSTIN must file Form GSTR-3B electronically by the mandated deadline.
Taxpayers who obtained GSTIN under the referenced notification must furnish FORM GSTR-3B electronically through the common portal for the periods from July of the rollout year to November of the following year, in accordance with the inserted proviso to the state tax notifications, and by the specified final filing date.

Extension of GSTR-3B filing deadline: newly migrated GSTIN taxpayers must file returns electronically by the extended due date.
The notification amends prior central tax notifications to require that taxpayers who obtained GSTIN under notification No. 31/2018 must furnish FORM GSTR-3B electronically through the common portal for the period July, 2017 to November, 2018 by the extended due date specified in the inserted proviso.

GSTR-1 filing deadline extended for specified taxpayers, earlier months pushed to late October and later months to the succeeding month.
The Commissioner, under section 37 read with section 168, extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover exceeding 1.5 crore: months July 2017-September 2018 extended to 31 October 2018, months October 2018-March 2019 to the eleventh day of the succeeding month, with a proviso extending certain GSTIN holders' deadlines to 31 December 2018; deadlines for returns under sections 38(2) and 39(1) will be notified later.