CBIC extends the Due Date for filing of FORM GSTR - 3B for newly Migrated Taxpayers

Sep 11, 2018 | by Avantis RegTech Legal Research Team


The Commissioner of Central Board of Indirect Taxes and Customs (CBIC), on September 10, 2018 and on the recommendations of the Council, has made amendments in the following notifications:

(i)                  Notification number 21/2017 – Central Tax dated the 08th August, 2017

(ii)                Notification number 35/2017 – Central Tax dated the 15th September, 2017

(iii)               Notification number 56/2017 – Central Tax dated the 15th November, 2017

(iv)              Notification number 16/2018 – Central Tax dated the 23rd March, 2018

(v)                Notification number 34/2018 – Central Tax dated the 10th August, 2018

In the above notifications, the following proviso shall be inserted, namely:

“Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.

Vide this amendment, the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. 31/2018 – Central Tax shall furnish the return in FORM GSTR-3B electronically through the common portal on or before December 31, 2018. Notification No. 31/2018 – Central Tax  gave the special procedure to be followed for applying for Goods and Services Tax Identification Number (GSTIN) by persons who did not file the complete FORM GST REG26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID).

[Notification No. 47/2018 – Central Tax] [Notification No. 46/2018 – Central Tax] [Notification No. 45/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-47-central-tax-english.pdf;jsessionid=8D56771EDF724DCA187D887E39A9009F

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-46-central-tax-english.pdf;jsessionid=10D37BF6E5F7F1BC88410D43CDD0DB6A

 

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-45-central-tax-english.pdf;jsessionid=43DE345208B31342D35AF79A34B1E459


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