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        Case ID :
        GST - States

        Ammending the earlier notification no-12250 dt-08.08.2017 & no-16673 dt-15.11.2017 - POL-41/1/2017-POLlCY /12710/CT - Orissa SGST

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        GST return filing requirement: specified taxpayers must electronically submit FORM GSTR-3B for the outstanding periods by a prescribed deadline. Taxpayers who obtained GSTIN under the cited state finance notification must furnish FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, to be submitted on or before the 31st day of 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 taxpayers must electronically submit FORM GSTR-3B for the outstanding periods by a prescribed deadline.

                                Taxpayers who obtained GSTIN under the cited state finance notification must furnish FORM GSTR-3B electronically through the common portal for the period July 2017 to November 2018, to be submitted on or before the 31st day of December, 2018.


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