GSTR-3B return filing deadlines set, specifying staggered monthly due dates and a consolidated transitional filing deadline for taxpayers. Specifies return filing dates for FORM GSTR-3B for initial implementation months, mandating electronic furnishing through the common portal and establishing concrete monthly due dates. Provides a transitional provision extending the furnishing obligation for taxpayers who obtained GSTIN under a subsequent notification, consolidating those returns to be furnished by a single specified final due date, and takes effect from the stated commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTR-3B return filing deadlines set, specifying staggered monthly due dates and a consolidated transitional filing deadline for taxpayers.
Specifies return filing dates for FORM GSTR-3B for initial implementation months, mandating electronic furnishing through the common portal and establishing concrete monthly due dates. Provides a transitional provision extending the furnishing obligation for taxpayers who obtained GSTIN under a subsequent notification, consolidating those returns to be furnished by a single specified final due date, and takes effect from the stated commencement date.
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