Return filing deadline: Form GSTR-3B must be submitted electronically via common portal for the specified months. The Commissioner, under sub-rule (5) of rule 61 of the Puducherry GST Rules, specifies that the return for July 2017 and the return for August 2017 shall be furnished electronically through the common portal in Form GSTR-3B by the respective dates specified in the Table; this specification is effective from 8 August 2017.
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Provisions expressly mentioned in the judgment/order text.
Return filing deadline: Form GSTR-3B must be submitted electronically via common portal for the specified months.
The Commissioner, under sub-rule (5) of rule 61 of the Puducherry GST Rules, specifies that the return for July 2017 and the return for August 2017 shall be furnished electronically through the common portal in Form GSTR-3B by the respective dates specified in the Table; this specification is effective from 8 August 2017.
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