GSTR-3B filing requirement for late-registration taxpayers must be completed electronically through the common portal by the specified deadline. Taxpayers who obtained GSTIN under the referenced notification must furnish the return in FORM GSTR-3B electronically through the common portal for the period July, 2017 to November, 2018, with a specified final compliance deadline, pursuant to the State GST Act and Rules; the amendment takes effect from 10th September, 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.
GSTR-3B filing requirement for late-registration taxpayers must be completed electronically through the common portal by the specified deadline.
Taxpayers who obtained GSTIN under the referenced notification must furnish the return in FORM GSTR-3B electronically through the common portal for the period July, 2017 to November, 2018, with a specified final compliance deadline, pursuant to the State GST Act and Rules; the amendment takes effect from 10th September, 2018.
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