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. 34/2018 – ST].

GST – States – 47/2018-State Tax – Dated:- 14-9-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 14th September 2018 NOTIFICATION Notification No. 47/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT. No. JC (HQ)-1/GST/2018/Noti/-/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 further amendments in Notification No.JC(HQ)1/GST/2018/Noti/34/

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