Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 26/2018-State Tax, dated 06.08.2018) taxpayers [Amends notf. No. 28/2018 - ST].

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....EXCISE ITANAGAR ----- Notification No. 35/2018-State Tax The 10th September, 2018 No. GST/23/2017/Vol-I.-In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), ....