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

Jan 07, 2019 | by Avantis RegTech Legal Research Team

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

·         Notification No. 4/2017-GST, dated the 08th August 2017,

·         Notification No. 17/2017- GST, dated the 15th November 2017,

·         Notification No. 11/2017- GST, dated the 16th September, 2017,

·         Notification No. 3/2018-GST, dated the 26th March, 2018, and

·         Notification No. 12/2018-GST, dated the 10th 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. 16/2018-GST and Notification No. 15/2018_GST and Notification No. 14/2018-GST:

“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. FTX.56/2017/Pt-I/130 dated the 14th September, 2018 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette Extraordinary, No.448 dated the 18th September, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.

Now, the State Government of Assam 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. 18/2018-GST] [NOTIFICATION No. 19/2018-GST] [NOTIFICATION No. 20/2018-GST]



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