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

Jan 04, 2019 | by Avantis RegTech Legal Research Team

The State Government of Rajasthan had previously made amendments to the following notifications which gave the due dates of filing the monthly return in FORM GSTR-3B:

·         Notification No. F.17(131)ACCT/GST/2017/2309, dated the 08th August 2017,

·         Notification No. F.17(131)ACCT/GST/2017/2857, dated the 15th November 2017,

·         Notification No. F.17(131)ACCT/GST/2017/2472, dated the 15th September, 2017,

·         Notification No. F.17(131)ACCT/GST/2017/3179, dated the 23rd March, 2018, and

·         Notification No. F.17(131)ACCT/GST/2018/3765, dated the 10th August, 2018.

In the above mentioned Notifications, a 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). The proviso stated 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) under the special procedure, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.

Now, the Commissioner of State Tax, Rajasthan 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. F.17(131)ACCT/GST/2017/4056]

URL: http://rajtax.gov.in/vatweb/download/gst/ARNR/4056.pdf

[Notification No. F.17(131)ACCT/GST/2017/4054]

URL: http://rajtax.gov.in/vatweb/download/gst/ARNR/4054.pdf

[Notification No. F.17(131)ACCT/GST/2017/4055]


URL: http://rajtax.gov.in/vatweb/download/gst/ARNR/4055.pdf


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