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        Case ID :
        GST - States

        Amendments in the Notification number S.O-169 dated 21st September, 2017. - S.O. 235 - Bihar SGST

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        Electronic filing requirement: GSTR-3B returns for specified new GSTIN holders must be submitted via the common portal by deadline. Amendment requires that the return in FORM GSTR-3B for July 2017 to November 2018, by taxpayers who obtained GSTIN under S.O.-221 of August 2018, shall be furnished electronically through the common portal on or before the specified deadline of December 31, 2018, and the notification takes effect from September 10, 2018.
                          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: GSTR-3B returns for specified new GSTIN holders must be submitted via the common portal by deadline.

                                Amendment requires that the return in FORM GSTR-3B for July 2017 to November 2018, by taxpayers who obtained GSTIN under S.O.-221 of August 2018, shall be furnished electronically through the common portal on or before the specified deadline of December 31, 2018, and the notification takes effect from September 10, 2018.


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