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        Case ID :
        GST - States

        Amendments in Notification Number No. CCT/262/2018-19/37 dated 13th August, 2018. - CCT/26-2/2018-19/40/2152 - Goa SGST

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        Return Filing Obligation: Specified new GSTIN holders must file GSTR-3B electronically via the common portal by the prescribed deadline. A proviso inserted into the earlier notification requires taxpayers who obtained a Goods and Services Tax Identification Number under the August notification to file FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal and sets a final date for submission.
                          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.

                                Return Filing Obligation: Specified new GSTIN holders must file GSTR-3B electronically via the common portal by the prescribed deadline.

                                A proviso inserted into the earlier notification requires taxpayers who obtained a Goods and Services Tax Identification Number under the August notification to file FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal and sets a final date for submission.


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