GSTR 3B filing requirement mandates affected taxpayers to submit past-period returns electronically via the common portal by a fixed deadline. Taxpayers who obtained a Goods and Services Tax Identification Number (GSTIN) pursuant to the State notification dated 6th August, 2018 must furnish the return in FORM GSTR 3B for the period July 2017 to November 2018 electronically through the common portal on or before 31st December, 2018.
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Provisions expressly mentioned in the judgment/order text.
GSTR 3B filing requirement mandates affected taxpayers to submit past-period returns electronically via the common portal by a fixed deadline.
Taxpayers who obtained a Goods and Services Tax Identification Number (GSTIN) pursuant to the State notification dated 6th August, 2018 must furnish the return in FORM GSTR 3B for the period July 2017 to November 2018 electronically through the common portal on or before 31st December, 2018.
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