GSTR-3B filing requirement: taxpayers granted GSTIN under specified SRO must file past-period returns electronically by portal deadline. Taxpayers who obtained a Goods and Services Tax Identification Number under the specified SRO must furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal, with the amendment to Notification No. 14/2017-GST and Notification No. 40/2018 making such electronic submission mandatory.
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: taxpayers granted GSTIN under specified SRO must file past-period returns electronically by portal deadline.
Taxpayers who obtained a Goods and Services Tax Identification Number under the specified SRO must furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal, with the amendment to Notification No. 14/2017-GST and Notification No. 40/2018 making such electronic submission mandatory.
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