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        Case ID :
        GST - States

        Amendments in Notification number 47 dated 10-08-2018. - 50/2018-GST - Jammu and Kashmir SGST

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        Electronic filing requirement: GSTIN holders under recent SRO must file GSTR-3B for specified periods via common portal by deadline. Taxpayers who obtained GSTIN under the referenced SRO must submit the return in FORM GSTR-3B for July 2017 through November 2018 electronically through the common portal; the amendment inserts this proviso into the earlier notification and takes effect from the stated date of issue.
                          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.

                                Electronic filing requirement: GSTIN holders under recent SRO must file GSTR-3B for specified periods via common portal by deadline.

                                Taxpayers who obtained GSTIN under the referenced SRO must submit the return in FORM GSTR-3B for July 2017 through November 2018 electronically through the common portal; the amendment inserts this proviso into the earlier notification and takes effect from the stated date of issue.


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