Maharashtra Government extends Due Date for filing FORM GSTR-3B under Maharashtra GST Act, 2017 for Newly Migrated Taxpayers

Jan 04, 2019 | by Avantis RegTech Legal Research Team

The State Government of Maharashtra 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-State Tax, dated the 8th August 2017,

·         Notification No. 56/2017-State Tax, dated the 15th November 2017,

·         Notification No. 35/2017 – State Tax, dated the 18th September, 2017,

·         Notification No. 16/2018 –State Tax, dated the 27th March, 2018, and

·         Notification No. 34/2018-State Tax, dated the 13th August, 2018.

In the above mentioned Notifications, the following proviso was inserted 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) vide Notification No. 46/2018-State Tax and Notification No. 45/2018 – State Tax:

“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 – State Tax dated the 08th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.

Now, the State Government of Maharashtra 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. 70/2018—State Tax] [Notification No. 69/2018—State Tax] [Notification No. 68/2018—State Tax]




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