Extension of return filing deadline for monthly GST returns permitting later submission under state notification altering compliance timelines. Extension of the statutory timeline for furnishing monthly returns in Form GSTR-3: the Commissioner, on Council recommendations and under the Act, prescribes alternate mid- and late-September filing windows for the two specified months and declares the notification effective from the stated August effective date, thereby altering the compliance timeline for those months.
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.
Extension of return filing deadline for monthly GST returns permitting later submission under state notification altering compliance timelines.
Extension of the statutory timeline for furnishing monthly returns in Form GSTR-3: the Commissioner, on Council recommendations and under the Act, prescribes alternate mid- and late-September filing windows for the two specified months and declares the notification effective from the stated August effective date, thereby altering the compliance timeline for those months.
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