GSTR-3B filing deadline specified: monthly returns must be filed electronically by the notified due dates on the common portal. The Commissioner prescribes that FORM GSTR-3B returns for the months specified in the Table must be furnished electronically through the common portal by the dates shown in the corresponding column; the specification is issued under sub-rule (5) of rule 61 of the Jharkhand GST Rules, 2017 read with section 168 of the Jharkhand GST Act, 2017 and is deemed effective from 8 August 2017.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline specified: monthly returns must be filed electronically by the notified due dates on the common portal.
The Commissioner prescribes that FORM GSTR-3B returns for the months specified in the Table must be furnished electronically through the common portal by the dates shown in the corresponding column; the specification is issued under sub-rule (5) of rule 61 of the Jharkhand GST Rules, 2017 read with section 168 of the Jharkhand GST Act, 2017 and is deemed effective from 8 August 2017.
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