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    <title>Extension of due date to 25th October, 2018 for furnishing return in the FORM GSTR-3B for the month of September, 2018</title>
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    <description>The due date for filing FORM GSTR-3B for September 2018 is extended to 25th October 2018, and that extension correspondingly extends the last date for availing ITC for the period July 2017-March 2018 to 25th October 2018. Taxpayers migrated from the earlier regime have a different extended deadline under Notification No. 47/2018-Central Tax, whereby their last date for availing ITC for those invoices is the earlier of that extended date or the date of filing the annual return.</description>
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      <description>The due date for filing FORM GSTR-3B for September 2018 is extended to 25th October 2018, and that extension correspondingly extends the last date for availing ITC for the period July 2017-March 2018 to 25th October 2018. Taxpayers migrated from the earlier regime have a different extended deadline under Notification No. 47/2018-Central Tax, whereby their last date for availing ITC for those invoices is the earlier of that extended date or the date of filing the annual return.</description>
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