Notification No. 45/2018
Date: September 10, 2018
Subject: Extension of due date for filing GSTR-3B by newly migrated taxpayers.
Description:
Extends the due date for furnishing FORM GSTR-3B for July 2017 to November 2018. Applies to taxpayers who obtained GSTIN under Notification No. 31/2018–Central Tax. Prescribes 31 December 2018 as the revised due date.
Effective Date: 10 September 2018
Previous Notification: Notification No. 21/2017 – Central Tax dated 8 August 2017; Notification No. 56/2017 – Central Tax dated 15 November 2017