Amendments in the Notification No. 04/2017-GST dated 08/08/2017 and Notification No. 32 of 2017; dated: 15/11/2017. - 48/2018-GST - Jammu and Kashmir SGST
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Mandatory electronic filing of GSTR-3B for taxpayers with GSTIN under SRO-367, due by the prescribed deadline. The amendment adds a proviso requiring taxpayers who obtained GSTIN under SRO-367 to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal, with a fixed final date for submission; it amends Notification No. 04/2017-GST and Notification No. 32 of 2017 and is issued under section 168 of the Jammu and Kashmir GST Act and rule 61 of the GST Rules.
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.
Mandatory electronic filing of GSTR-3B for taxpayers with GSTIN under SRO-367, due by the prescribed deadline.
The amendment adds a proviso requiring taxpayers who obtained GSTIN under SRO-367 to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal, with a fixed final date for submission; it amends Notification No. 04/2017-GST and Notification No. 32 of 2017 and is issued under section 168 of the Jammu and Kashmir GST Act and rule 61 of the GST Rules.
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