Gujarat Government Extends Due Date for filing FORM GSTR-3B under HGST Act, 2017 for Newly Migrated Taxpayers

Jan 04, 2019 | by Avantis RegTech Legal Research Team

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

·         Notification No. 34/2018 - State Tax, dated the 10th August,2018,

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

·         Notification No. 16/2018 - State Tax, dated the 23rd March, 2018,

·         Notification No. 21/2017-State Tax, dated the 8th August, 2017, and

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

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):

“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 published vide Government Notification, Finance Department No. (GHN-74)GST-2018/S.148(7)-TH, dated 6th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.

Now, the State Government of Gujarat 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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