Return Filing Requirement: FORM GSTR-3B must be filed electronically through the common portal by the prescribed deadline. Amendment inserts a proviso mandating electronic furnishing of the return in FORM GSTR-3B for the month of July, 2018 through the common portal on or before the specified deadline, made under the State Government's delegated powers under the Sikkim Goods and Services Tax Act and Rules, and modifying Notification No. 34/2018-State Tax dated 10th August, 2018.
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Provisions expressly mentioned in the judgment/order text.
Return Filing Requirement: FORM GSTR-3B must be filed electronically through the common portal by the prescribed deadline.
Amendment inserts a proviso mandating electronic furnishing of the return in FORM GSTR-3B for the month of July, 2018 through the common portal on or before the specified deadline, made under the State Government's delegated powers under the Sikkim Goods and Services Tax Act and Rules, and modifying Notification No. 34/2018-State Tax dated 10th August, 2018.
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