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. 35/2017 and 16/2018 - CT]

Circular No.ES/205/2018-19                                                   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. 35/2017 and 16/2018 - CT]

Dear Member,

As you are aware, vide Notification No. 31/2018- Central Tax dated 06^th August, 2018 CBIC had laid down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Now, CBIC has issued Notification No. 46/2018- Central Tax dated 10^th September, 2018  making amendments in the following Notifications:

1. Notification No. 35/2017- Central Tax dated 15^th September, 2017 wherein due dates for filing the return in FORM GSTR-3B for the months of August to December, 2017 shall be till 20^th of the successive month.

2. Notification No. 16/2018- Central Tax dated 23^rd March, 2018 wherein CBEC had notified the due dates for filing FORM GSTR-3B for April to June, 2018 shall be till 20^th of the successive month.

Vide Notification No. 46/2018- Central Tax dated 10^th September, 2018 CBIC has extended the due date for filing of FORM GSTR - 3B electronically through the common portal on or before 31^st December, 2018 for taxpayers who have obtained 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