Notification No. 46/2018
Date: September 10, 2018
Subject: Further extension of GSTR-3B due dates for newly migrated taxpayers
Description:
Extends the due date for filing FORM GSTR-3B for the period July 2017 to November 2018. Applies to taxpayers registered 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. 35/2017 – Central Tax dated 15 September 2017; Notification No. 16/2018 – Central Tax dated 23 March 2018