GST Return

GSTR 3B Return filing Date Extended

GST Return

The Central Government today extended the due date for filing return GSTR 3B for the month of September to 25th October.

“In view of the said apprehensions and with a view to giving some more time to the trade and industry, the last date for furnishing form GSTR 3B for the month of September 2018 is being extended up to 25th October 2018,” a statement issued by the Government said.

Earlier, in order to remove doubts, the Government had clarified that as per the law, last date for availing ITC in relation to the period from July 2017 to March 2018 is the last date for the filing of return in the FORM GSTR-3B for the month of September 2018.

The extension of the said due date also implies that the last date for availing of ITC for the period July 2017 to March 2018 also get extended up to 25th October. 2018.

It may also be noted that the Government has extended the last date for furnishing of return in FORM GSTR-3B for the month of September 2018 for certain taxpayers who have been recently migrated from erstwhile tax regime to GST regime. For such taxpayers, the extended date Le. 31st December 2018 or the date of Idling of annual return whichever is earlier. be the last date for availing ITC in relation to the said invoice issued by the corresponding suppliers during the period from July 2017 to March 2018.