GSTR-3B filing requirement: electronic submission via common portal for taxpayers with newly issued GSTIN by prescribed deadline. The amendment inserts a proviso requiring taxpayers who obtained a Goods and Services Tax Identification Number under the earlier state notification to furnish the GSTR 3B returns for the period from July 2017 to November 2018 electronically through the common portal, with the last date for such electronic furnishing fixed as 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.
GSTR-3B filing requirement: electronic submission via common portal for taxpayers with newly issued GSTIN by prescribed deadline.
The amendment inserts a proviso requiring taxpayers who obtained a Goods and Services Tax Identification Number under the earlier state notification to furnish the GSTR 3B returns for the period from July 2017 to November 2018 electronically through the common portal, with the last date for such electronic furnishing fixed as the 31st day of December, 2018.
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