GSTR-3B filing requirement: specified monthly returns must be furnished electronically by the prescribed due dates. The Commissioner prescribes that FORM GSTR-3B returns shall be furnished electronically through the common portal by the prescribed dates for each specified month, under sub rule (5) of Rule 61 of the Rajasthan GST Rules read with the Rajasthan GST Act; the notification listing the months and corresponding due dates comes into effect from 8 August 2017.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing requirement: specified monthly returns must be furnished electronically by the prescribed due dates.
The Commissioner prescribes that FORM GSTR-3B returns shall be furnished electronically through the common portal by the prescribed dates for each specified month, under sub rule (5) of Rule 61 of the Rajasthan GST Rules read with the Rajasthan GST Act; the notification listing the months and corresponding due dates comes into effect from 8 August 2017.
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