Filing deadline extension for GSTR-3B granted, shifting the final filing date under central GST rules. Amendment of a central tax notification substitutes the date in the Table entry at serial number 5, column (3), thereby extending the final statutory date for filing FORM GSTR-3B for the specified month under the Central Goods and Services Tax Rules and enabling a short administrative extension to the compliance deadline.
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Provisions expressly mentioned in the judgment/order text.
Filing deadline extension for GSTR-3B granted, shifting the final filing date under central GST rules.
Amendment of a central tax notification substitutes the date in the Table entry at serial number 5, column (3), thereby extending the final statutory date for filing FORM GSTR-3B for the specified month under the Central Goods and Services Tax Rules and enabling a short administrative extension to the compliance deadline.
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