GSTR-3B return deadline requires electronic filing through the common portal for the specified monthly return. The amendment mandates electronic submission of FORM GSTR-3B for the month of July 2018 through the common portal by a specified deadline, inserted as a proviso into the first paragraph of the earlier notification and issued under the Odisha GST Act and Rules on the Commissioner's recommendation.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B return deadline requires electronic filing through the common portal for the specified monthly return.
The amendment mandates electronic submission of FORM GSTR-3B for the month of July 2018 through the common portal by a specified deadline, inserted as a proviso into the first paragraph of the earlier notification and issued under the Odisha GST Act and Rules on the Commissioner's recommendation.
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