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
Other Notifications
21/2018
Issued as the CGST (Fourth Amendment) Rules, 2018, this notification substitutes...
Read More33/2017
This notification appoints the date for implementation of TDS provisions under s...
Read More27/2020
Issued under section 148 of the CGST Act, this notification prescribes a special...
Read More