Extension of GSTR-3B filing deadline for newly migrated taxpayers to file electronically via the common portal. An extension allows taxpayers who obtained GSTIN under the migration notification to furnish FORM GSTR-3B for returns covering July 2017 to November 2018 electronically through the common portal by the prescribed final filing date; the amendment is issued under the state GST statute and implementing rules as an update to an earlier notification, establishing a transitional filing window and mandating electronic submission.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadline for newly migrated taxpayers to file electronically via the common portal.
An extension allows taxpayers who obtained GSTIN under the migration notification to furnish FORM GSTR-3B for returns covering July 2017 to November 2018 electronically through the common portal by the prescribed final filing date; the amendment is issued under the state GST statute and implementing rules as an update to an earlier notification, establishing a transitional filing window and mandating electronic submission.
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