Seeks to extend 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. 34/2018 - CT]

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ustoms Notification No. 47/2018 Central Tax New Delhi, the 10 th September, 2018 G.S.R. 858 (E), In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 742(E), dated the 06th August, 2018 , shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . [F.No.349/58/2017-GST (Pt.)] (Gunjan Kumar Verma) Under Secretary to the Government of India Foot Note: The principal notification number 34/2018 was published in the Gazette of India, vide number G.S.R. 761(E), dated the 10th Au .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X