GSTR-3B filing deadlines specified; returns for the listed months must be filed by prescribed monthly due dates. Commences a requirement under state GST rules that Form GSTR-3B returns for July 2017 and August 2017 be furnished electronically through the common portal by the prescribed monthly due dates, as specified by the Commissioner of Taxes pursuant to statutory rule-making authority, with the notification taking effect on its date of issue in August 2017.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines specified; returns for the listed months must be filed by prescribed monthly due dates.
Commences a requirement under state GST rules that Form GSTR-3B returns for July 2017 and August 2017 be furnished electronically through the common portal by the prescribed monthly due dates, as specified by the Commissioner of Taxes pursuant to statutory rule-making authority, with the notification taking effect on its date of issue in August 2017.
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