Notification No. 45/2018
Date: September 10, 2018
Subject: Extension of due date for filing FORM GSTR-3B for newly migrated taxpayers
Description:
Issued under section 168 read with rule 61(5), this notification amends Notifications No. 21/2017 and 56/2017. It extends the due date for filing FORM GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for taxpayers who obtained GSTIN under Notification No. 31/2018 (migration cases). The measure facilitates smooth transition to GST.
Amendment:
This notification amends notification No. 21/2017, 56/2017