Extension of Due Date for filing FORM GSTR-3B under CGST Act, 2017 for Newly Migrated Taxpayers

Jan 02, 2019 | by Avantis RegTech Legal Research Team

The Central Board of Indirect Taxes and Customs (CBIC), had previously made amendments to the following notifications which gave the due dates of filing the monthly return in FORM GSTR-3B:

·         Notification No. 21/2017– Central Tax, dated the 08th August, 2017,

·         Notification No. 56/2017– Central Tax, dated the 15th November, 2017,

·         Notification No. 35/2017 – Central Tax, dated the 15th September, 2017,

·         Notification No. 16/2018 – Central Tax, dated the 23rd March, 2018, and

·         Notification No. 34/2018 – Central Tax, dated the 10th August, 2018.

In the above mentioned Notifications, the following proviso was inserted vide Notification No. 45/2018 – Central Tax and Notification No. 46/2018 – Central Tax for the taxpayers who followed the special procedure (procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process):

“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.”.

Now, the CBIC has amended the proviso by replacing the words “July, 2017 to November, 2018” and “31st day of December, 2018”, with the words “July, 2017 to February, 2019”and “31st day of March, 2019” respectively.

[Notification No. 69/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-69-central-tax-english-2018.pdf;jsessionid=7637F16F2B8B665F6336887F390C54F9

[Notification No. 68/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-68-central-tax-english-2018.pdf;jsessionid=FDC170D97682B81440B192DCFD8E3236

[Notification No. 70/2018 – Central Tax]


URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-70-central-tax-english-2018.pdf;jsessionid=42A57ACBBCD44E047E3E75D4CAF81FE0


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