Amendments in the Notification number CCT/26-2/2017-18/3 dated 8th August, 2017, and Notification number CCT/26-2/2017-18/21 dated 15th November, 2017. - CCT/26-2/2018-19/38/2151 - Goa SGST
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GSTR-3B filing obligation for specified GSTIN holders must be submitted electronically by an extended deadline. The notifications are amended by inserting a proviso that the return in FORM GSTR-3B for the period July 2017 to November 2018, by taxpayers who obtained GSTIN under the referenced notification, shall be furnished electronically through the common portal on or before the prescribed extended deadline, thereby specifying the mode and final cut-off for filing those returns.
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 obligation for specified GSTIN holders must be submitted electronically by an extended deadline.
The notifications are amended by inserting a proviso that the return in FORM GSTR-3B for the period July 2017 to November 2018, by taxpayers who obtained GSTIN under the referenced notification, shall be furnished electronically through the common portal on or before the prescribed extended deadline, thereby specifying the mode and final cut-off for filing those returns.
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