GST return filing deadline extended by proviso for electronic GSTR-3B submission through the common portal. Electronic filing of the return in FORM GSTR-3B for the month of July, 2018 was prescribed through the common portal, and the amendment inserted a proviso fixing the due date for furnishing that return on or before 24 August 2018. The notification was issued in exercise of the powers under the Uttarakhand Goods and Services Tax Act, 2017, read with the relevant rule governing return filing, and operated as a specific modification to the earlier notification on the same subject.
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 deadline extended by proviso for electronic GSTR-3B submission through the common portal.
Electronic filing of the return in FORM GSTR-3B for the month of July, 2018 was prescribed through the common portal, and the amendment inserted a proviso fixing the due date for furnishing that return on or before 24 August 2018. The notification was issued in exercise of the powers under the Uttarakhand Goods and Services Tax Act, 2017, read with the relevant rule governing return filing, and operated as a specific modification to the earlier notification on the same subject.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
