Tamil Nadu Government Extends the Due Date for filing FORM GSTR-3B under CGST Act, 2017 for Newly Migrated Taxpayers

Jan 10, 2019 | by Avantis RegTech Legal Research Team


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

·         Notification No. 09/2017– TNGST, dated the 15th September, 2017,

·         Notification No. 15/2017 – TNGST, dated the 15th November, 2017,

·         Notification No. 02/2018 – TNGST, dated the 23rd March, 2018, and

·         Notification No. 11/2018 – TNGST, dated the 10th August, 2018.

In the above mentioned Notifications, the following proviso was inserted vide Notification No. 15/2018 – TNGST 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. II(2)/CTR/695(d-2)2018 dated the 06th August, 2018 published at page-2 in Part-II, Sec 2 of Tamil Nadu Government Gazette, Extraordinary dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”.

Now, the State Government  of Tamil Nadu 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. 21/2018-TNGST]

URL: https://ctd.tn.gov.in/documents/10184/249230/Notification+No.21_2018/9d1ac051-cc1d-4205-88f9-6b175bc4ca65?version=1.1

[Notification No. 20/2018-TNGST]

URL: https://ctd.tn.gov.in/documents/10184/249230/Notification+No.20_2018/699c1960-4cc7-437e-b4cd-a9a8eed0fe09?version=1.1

[Notification No. 22/2018-TNGST]

 

URL: https://ctd.tn.gov.in/documents/10184/249230/Notification+No.22_2018/4f2b292e-b67d-4edf-bd31-da72a4fee505?version=1.1


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