Return filing obligation requires electronic submission of specified-period GSTR-3B through common portal by specified deadline for late GSTIN registrants. The amendment inserts a proviso requiring taxpayers who obtained GSTIN under the specified Odisha Finance Department notification to furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal, thereby fixing a final electronic filing deadline for those returns.
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Provisions expressly mentioned in the judgment/order text.
Return filing obligation requires electronic submission of specified-period GSTR-3B through common portal by specified deadline for late GSTIN registrants.
The amendment inserts a proviso requiring taxpayers who obtained GSTIN under the specified Odisha Finance Department notification to furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal, thereby fixing a final electronic filing deadline for those returns.
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