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CBIC extends the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT].

Circular No.ES/204/2018-19                                                   September 14, 2018

To: Members of the Council

Sub.: CBIC extends the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT].

Dear Member,

Kindly refer to Council’s earlier Circular No. ES/147/2018-19 dated 8th August, 2018 wherein CBIC had issued Notification No. 31/2018- Central Tax dated 06th August, 2018 laying down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

In this regard, CBIC has now issued Notification No. 45/2018- Central Tax dated 10th September, 2018 making amendments in Notification No. 21/2017- Central Tax dated 8th August, 2017 wherein CBIC had notified the date of the successive month  for filing of GSTR-3B for July & August 2017 and also, Notification No. 56/2017- Central Tax dated 15th November, 2017 in which CBIC had mandated Monthly Tax Payment & filing of Form GSTR-3B till March, 2018.

Vide Notification No. 45/2018- Central Tax dated 10th September, 2018 CBIC has also extended the due date for filing of FORM GSTR - 3B electronically through the common portal on or before 31st December, 2018 for newly migrated taxpayers who have obtained provisional IDs i.e. Goods and Services Tax Identification Number (GSTIN) for the period from July, 2017 to November, 2018.

Members may kindly make a note of the same.

Thanking You,

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR 

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