Notification No. 47/2018
Date: September 10, 2018
Subject: Amendment extending GSTR-3B due dates for newly migrated taxpayers.
Description:
Amends Notification No. 34/2018–Central Tax to extend GSTR-3B filing timelines. Allows filing of GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for newly registered taxpayers.
Effective Date: 10 September 2018
Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
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