GSTR-3B filing requirement for newly migrated GSTIN taxpayers must be submitted electronically through the common portal by the prescribed deadline. The amendments to Notifications No. 21/2017 and No. 56/2017 insert a proviso requiring that the return in FORM GSTR-3B for July 2017 to November 2018, when filed by taxpayers who obtained GSTIN under the migration notification, shall be furnished electronically through the common portal and submitted by the final date specified by the Commissioner.
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 newly migrated GSTIN taxpayers must be submitted electronically through the common portal by the prescribed deadline.
The amendments to Notifications No. 21/2017 and No. 56/2017 insert a proviso requiring that the return in FORM GSTR-3B for July 2017 to November 2018, when filed by taxpayers who obtained GSTIN under the migration notification, shall be furnished electronically through the common portal and submitted by the final date specified by the Commissioner.
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