Extension of GSTR-3B filing deadline: return must be filed electronically through the common portal by the extended date. The Commissioner inserts a proviso in the prior notification mandating that the return in FORM GSTR-3B for July 2018 shall be furnished electronically through the common portal on or before 24th August, 2018, thereby extending and prescribing electronic filing for that month under the Assam GST framework.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadline: return must be filed electronically through the common portal by the extended date.
The Commissioner inserts a proviso in the prior notification mandating that the return in FORM GSTR-3B for July 2018 shall be furnished electronically through the common portal on or before 24th August, 2018, thereby extending and prescribing electronic filing for that month under the Assam GST framework.
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