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CBIC extends the due date for filing of FORM GSTR - 3B for newly migrated taxpayers (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) [Amends notf. No. 34/2018 - CT].

Circular No.ES/206/2018-19                                                  September 14, 2018

To: Members of the Council

Sub.: CBIC extends the due date for filing of FORM GSTR - 3B for newly migrated taxpayers (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) [Amends notf. No. 34/2018 - CT].

Dear Member,

Kindly refer to Council’s Circular No.ES/159/2018-19 dated 13th August, 2018 wherein CBIC had issued Notification No. 34/2018-Central Tax dated 10th August, 2018 specifying that the return in FORM GSTR-3B for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the 20th of the succeeding (next) month.

Now, CBIC has issued Notification No. 47/2018- Central Tax dated 10th September, 2018  extending 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.

Thanking You,

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR 

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