The Central Government has, as per the recommendation of the GST Council, has extended the due date for filing some GST returns, such as FORM GSTR-3B for the newly migrated taxpayers, for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process, the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers etc.
As per the notifications, the due date for submitting FORM GST ITC-04 for the period July 2017 to December 2018 shall be extended till 31.03.2019. ITC in relation to invoices issued by the supplier during FY 2017-18 may be availed by the recipient till the due date for furnishing of FORM GSTR-3B for the month of March 2019, subject to specified conditions.
Also Read: Govt waives Late Fee for GSTR 3B till September 2018 [Read Notification]
GSTN will enable this functionality on the common portal shortly. The due date for the taxpayers who did not file the complete FORM GST REG-26 but received only a Provisional ID (PID) till 31.12.2017 for furnishing the requisite details to the jurisdictional nodal officer shall be extended till 31.01.2019. Also, the due date for furnishing FORM GSTR-3B and FORM GSTR-1 for the period July 2017 to February, 2019/quarters July 2017 to December 2018 by such taxpayers shall be extended till 31.03.2019.
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