Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 11/2017-GST and 3/2018-GST].

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..... OMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 15/2018-GST The 21st September, 2018 No. CT/GST-14/2017/162.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as .....

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..... axpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. FTX. 56/2017/Pt-I/130 dated the 14th September, 2018 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 448 dated the 18th September, 2018, shall be furnished electronically through the common portal on or before the 31st day of Dec .....

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