Time limit for filing GSTR-3B: returns for July and August 2017 must be filed by the prescribed monthly deadlines. The Commissioner prescribes that FORM GSTR-3B must be furnished electronically through the common portal: the return for July, 2017 on or before 20th August, 2017 and the return for August, 2017 on or before 20th September, 2017, with the notification effective from 8th August, 2017.
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Provisions expressly mentioned in the judgment/order text.
Time limit for filing GSTR-3B: returns for July and August 2017 must be filed by the prescribed monthly deadlines.
The Commissioner prescribes that FORM GSTR-3B must be furnished electronically through the common portal: the return for July, 2017 on or before 20th August, 2017 and the return for August, 2017 on or before 20th September, 2017, with the notification effective from 8th August, 2017.
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