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        Case ID :
        GST - States

        Amendment in Notification No. 7/2018-State Tax dated 13th August, 2018 - 8/2018-State Tax - Kerala SGST

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        GSTR-3B return filing deadlines specified; returns must be furnished electronically through the common portal within prescribed extensions. An amendment inserts a proviso requiring that the return in form GSTR-3B for the months of July 2018 and August 2018 shall be furnished electronically through the common portal by the prescribed extended dates, thereby directing taxpayers to use the common portal for those periods.
                          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 return filing deadlines specified; returns must be furnished electronically through the common portal within prescribed extensions.

                                An amendment inserts a proviso requiring that the return in form GSTR-3B for the months of July 2018 and August 2018 shall be furnished electronically through the common portal by the prescribed extended dates, thereby directing taxpayers to use the common portal for those periods.


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