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Form GSTR-3B filing deadlines set for specified months; returns must be filed electronically by notified dates. The Commissioner, under statutory and rule-making authority, requires that returns in FORM GSTR-3B be furnished electronically via the common portal by prescribed dates: the July 2017 return by the twentieth of August 2017 and the August 2017 return by the twentieth of September 2017. The notification establishing these filing deadlines is effective from 8 August 2017 and sets the compliance timeline for taxpayers under the Jammu and Kashmir GST rules.
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