Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated taxpayers - F-10-48/2018/CT/V(82) - 45/2018-State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 45/2018-State Tax Atal Nagar, Raipur 10 th September, 2018 No. F-10-48/2018/CT/V(82) - In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), on the recommendations of the Council, the following amendments are hereby made - (i) in notification number (03) Dated the 08 th August, 2017; and (ii) in notification No. (16) dated 15 th November, 2017, namely:- 2. 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. 31/201 8-State Tax, No. F-10-41/2018/CT/V (67), dated the 6th August, 2018 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 297, dated the 9th August, 2018, shall be furnished electronically through the common portal on or before the 31 st day of December, 2018. . By order and in the name of the Governor of Chhattisgarh, (SANGEETHA P.) Special Secretary