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        Case ID :
        GST - States

        Amendments in the Notification Number F.17(131)ACCT/GST/2018/3765 dated the 10th August, 2018. - F.17(131)ACCT/GST/2017/3842 - Rajasthan SGST

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        GST return filing extension: FORM GSTR-3B for specified earlier periods must be filed electronically by taxpayers with notified GSTIN. The amendment mandates that returns in FORM GSTR-3B for the period from July 2017 to November 2018, by taxpayers who obtained GSTIN under the specified notification, shall be furnished electronically through the common portal, and must 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 extension: FORM GSTR-3B for specified earlier periods must be filed electronically by taxpayers with notified GSTIN.

                                The amendment mandates that returns in FORM GSTR-3B for the period from July 2017 to November 2018, by taxpayers who obtained GSTIN under the specified notification, shall be furnished electronically through the common portal, and must be submitted on or before the 31st day of December, 2018.


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