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        Case ID :
        GST - States

        Amendments in the notification number 05/2017 dated the 17th August, 2017 (Rc.No.085/2016/Taxation/A1), notification number 9/2017 - dated the 15th September, 2017 (RC. No. 085/2016//Taxation/A1); and notification number 15/2017-dated the 15th November, 2017 (Rc.No.085/2016/Taxation/A1), - 13/2018-TNGST - Tamil Nadu SGST

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        GSTR-3B filing requirement: taxpayers with state GSTIN must electronically submit past-period returns by the prescribed deadline. The proviso requires that the return in FORM GSTR-3B for the period July 2017 to November 2018 by taxpayers who obtained GSTIN under the Tamil Nadu Commercial Taxes notification of August 2018 shall be furnished electronically through the common portal and completed by the deadline specified in the proviso.
                          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: taxpayers with state GSTIN must electronically submit past-period returns by the prescribed deadline.

                                The proviso requires that the return in FORM GSTR-3B for the period July 2017 to November 2018 by taxpayers who obtained GSTIN under the Tamil Nadu Commercial Taxes notification of August 2018 shall be furnished electronically through the common portal and completed by the deadline specified in the proviso.


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