Amendments in the Notification number 35/2017– State Tax dated the 9th October, 2017 and Notification number 16/2018–State Tax dated 27th March, 2017. - 46/2018-State Tax - Himachal Pradesh SGST
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GST return filing requirement: specified newly registered taxpayers must submit required returns electronically by the mandated common-portal deadline. A proviso is inserted in the cited notifications requiring that FORM GSTR-3B for the period July 2017 to November 2018, where filed by taxpayers who obtained GSTIN under the referenced State notification, shall be furnished electronically through the common portal on or before the deadline of 31st December 2018.
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.
GST return filing requirement: specified newly registered taxpayers must submit required returns electronically by the mandated common-portal deadline.
A proviso is inserted in the cited notifications requiring that FORM GSTR-3B for the period July 2017 to November 2018, where filed by taxpayers who obtained GSTIN under the referenced State notification, shall be furnished electronically through the common portal on or before the deadline of 31st December 2018.
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