Amendments in the Notification number 09/2017 - State Tax dated the 15th September, 2017 (Rc.No.085/2016/Taxation/A1); and Notification number 02/2018 - State Tax dated the 23rd March, 2018 (Rc.No.085/2016/Taxation/A1). - 14/2018-TNGST - Tamil Nadu SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
GSTR-3B filing requirement: taxpayers newly registered under the state notification must file July-November returns electronically by the December deadline. The amendment inserts a proviso that returns in FORM GSTR-3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under the Tamil Nadu Government notification of August 6, 2018, shall be furnished electronically through the common portal on or before the prescribed deadline; the amendment takes effect from the notification's commencement date.
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 newly registered under the state notification must file July-November returns electronically by the December deadline.
The amendment inserts a proviso that returns in FORM GSTR-3B for the period July 2017 to November 2018, filed by taxpayers who obtained GSTIN under the Tamil Nadu Government notification of August 6, 2018, shall be furnished electronically through the common portal on or before the prescribed deadline; the amendment takes effect from the notification's commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.