Amendment in the Notification of the Government of Himachal Pradesh, No. 34/2018-State Tax, dated the 9th August, 2018. - EXN-F(10)-24/2018-35/2018-State Tax - Himachal Pradesh SGST
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Electronic filing requirement for GSTR-3B imposed, mandating submission via common portal within the extended deadline. Amendment mandates electronic submission of the FORM GSTR-3B return for the specified tax period by inserting a proviso into the earlier State Tax notification, requiring that the return be furnished electronically through the common portal by the prescribed extended deadline; the amendment is issued under statutory rule-making powers and is stated to operate with retrospective effect from the specified effective date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic filing requirement for GSTR-3B imposed, mandating submission via common portal within the extended deadline.
Amendment mandates electronic submission of the FORM GSTR-3B return for the specified tax period by inserting a proviso into the earlier State Tax notification, requiring that the return be furnished electronically through the common portal by the prescribed extended deadline; the amendment is issued under statutory rule-making powers and is stated to operate with retrospective effect from the specified effective date.
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