GSTR-3B filing deadlines specified; returns must be filed electronically by notified monthly due dates under GST framework. The Commissioner, under sub rule (5) of rule 61 of the Nagaland GST Rules, 2017 and section 168 of the Nagaland GST Act, 2017, specifies that the return for the months listed in the Table shall be furnished in FORM GSTR-3B electronically through the common portal by the corresponding due dates in the Table; the notification is effective from the date of issuance.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines specified; returns must be filed electronically by notified monthly due dates under GST framework.
The Commissioner, under sub rule (5) of rule 61 of the Nagaland GST Rules, 2017 and section 168 of the Nagaland GST Act, 2017, specifies that the return for the months listed in the Table shall be furnished in FORM GSTR-3B electronically through the common portal by the corresponding due dates in the Table; the notification is effective from the date of issuance.
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