Extension of filing deadline for GSTR-3B permits electronic submission through the common portal by specified dates. The Commissioner, exercising powers under the Maharashtra GST Rules and Act and on the Council's recommendation, specifies that the returns for July 2017 and August 2017 shall be furnished in FORM GSTR-3B electronically through the common portal on or before the respective dates specified in the notification; the notification comes into force from its date of issue and adjusts the statutory filing deadlines accordingly.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for GSTR-3B permits electronic submission through the common portal by specified dates.
The Commissioner, exercising powers under the Maharashtra GST Rules and Act and on the Council's recommendation, specifies that the returns for July 2017 and August 2017 shall be furnished in FORM GSTR-3B electronically through the common portal on or before the respective dates specified in the notification; the notification comes into force from its date of issue and adjusts the statutory filing deadlines accordingly.
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