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        Case ID :
        GST - States

        Amendment in Notification No. 28/2018 State Tax, dated the 10th August 2018 - 29/2018- State Tax - Arunachal Pradesh SGST

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        Return Filing Obligation: electronic filing required for FORM GSTR-3B by the prescribed August deadline to comply. The State Government inserted a proviso mandating that the return in FORM GSTR-3B for the month of July, 2018 be furnished electronically through the common portal on or before the 24th August, 2018, thereby amending Notification No. 28/2018 (State Tax) to impose an explicit electronic filing obligation and deadline.
                          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.

                                Return Filing Obligation: electronic filing required for FORM GSTR-3B by the prescribed August deadline to comply.

                                The State Government inserted a proviso mandating that the return in FORM GSTR-3B for the month of July, 2018 be furnished electronically through the common portal on or before the 24th August, 2018, thereby amending Notification No. 28/2018 (State Tax) to impose an explicit electronic filing obligation and deadline.


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