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        Case ID :
        GST - States

        Time period for filing of details in FORM GSTR-3 - 03–C.T./GST - West Bengal SGST

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        Return filing deadline extension for GST returns: revised staggered filing windows announced to regularize monthly compliance obligations. The Commissioner, exercising powers under the State Tax Ordinance and on the Council's recommendation, prescribes revised filing windows for furnishing details in Form GSTR-3, creating staggered periods for compliance for specified months. The notification sets the alternative periods within which monthly returns for the named months must be filed and takes effect from the date of issuance.

        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.

        <h1>Return filing deadline extension for GST returns: revised staggered filing windows announced to regularize monthly compliance obligations.</h1> The Commissioner, exercising powers under the State Tax Ordinance and on the Council's recommendation, prescribes revised filing windows for furnishing details in Form GSTR-3, creating staggered periods for compliance for specified months. The notification sets the alternative periods within which monthly returns for the named months must be filed and takes effect from the date of issuance.

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