Electronic filing requirement for FORM GSTR-3B imposed, mandating submission via common portal by specified deadline. An amendment requires electronic submission of FORM GSTR-3B for the specified month through the common portal, mandating that the monthly return be furnished electronically via the common portal on or before the stated cut-off date, thereby prescribing the mode and timeline for filing.
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.
Electronic filing requirement for FORM GSTR-3B imposed, mandating submission via common portal by specified deadline.
An amendment requires electronic submission of FORM GSTR-3B for the specified month through the common portal, mandating that the monthly return be furnished electronically via the common portal on or before the stated cut-off date, thereby prescribing the mode and timeline for filing.
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