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]
As you are aware, vide Notification No. 31/2018- Central Tax dated 06th 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 10th September, 2018 making amendments in the following Notifications:
Vide Notification No. 46/2018- Central Tax dated 10th September, 2018 CBIC has extended the due date for filing of FORM GSTR - 3B electronically through the common portal on or before 31st 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.