To extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide Notification No. 31/2018-State Tax, dated 06.08.2018) taxpayers [Amends Noti. No. 21/2017 and 56/2017 - ST]. - 45/2018-State Tax - Maharashtra SGST

COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 14th September 2018. NOTIFICATION Notification No. 45/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2018/Noti/Returns/ADM-8.- In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), read with sub-rule (5) of rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules ), the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby makes the following amendments :- (i) in Notification No. JC (HQ)-1/GST/2017/Noti/18/ADM-8 [Notification No. 21/2017- State Tax], dated the 8th August 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part II, No. 66, dated the 11th August, 2017 ; and (ii) in Notification No. JC (HQ)-1/GST/2017/Noti/18/ADM-8 [Notification No. 56/2017- State Tax], dated the 15th November 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part II, No. 108, dated the15th November 2017, namely :- In the said notifications, in the first paragraph, the following proviso shall be inserted, namely : Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. GST-1018/C.R.74/Taxation 1. [Notification No. 31/2018- State Tax], dated 8th August, 2018 published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 294, dated the 9th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . RAJIV JALOTA, Commissioner of State Tax, Maharashtra State, Mumbai. Note .-(1) The principle Notification No. JC (HQ)-1/GST/2017/Noti/18/ADM-8, [Notification No. 21/2017- State Tax], dated the 8th August 2017, was published in the Maharashtra Government Gazette, Extra-ordinary, Part II, No. 66, dated the 11th August 2017. (2) The principle Notification No. JC (HQ)-1/GST/2017/Noti/18/ADM-8. [Notification No. 56/2017- State Tax], dated the 15th November 2017, was published in the Maharashtra Government Gazette, Extra-ordinary, Part II, No. 108, dated the 15th November 2017.