GSTR-3B filing requirement: taxpayers with GSTIN from the cited notification must file returns electronically via the common portal by the stipulated deadline. Taxpayers who obtained GSTIN under the specified state notification must furnish FORM GSTR-3B electronically through the common portal for the identified past return period; this electronic filing obligation and final submission date are prescribed by an inserted proviso amending notification number 34/2018-State Tax under the state GST Act and 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.
GSTR-3B filing requirement: taxpayers with GSTIN from the cited notification must file returns electronically via the common portal by the stipulated deadline.
Taxpayers who obtained GSTIN under the specified state notification must furnish FORM GSTR-3B electronically through the common portal for the identified past return period; this electronic filing obligation and final submission date are prescribed by an inserted proviso amending notification number 34/2018-State Tax under the state GST Act and rules.
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