GSTR-3B filing requirement: specified GSTIN holders must file returns electronically by the extended December deadline. The amendment substitutes the filing schedule and inserts a proviso requiring taxpayers who obtained GSTIN under the Government notification of August 2018 to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal by the extended deadline specified in the notification.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing requirement: specified GSTIN holders must file returns electronically by the extended December deadline.
The amendment substitutes the filing schedule and inserts a proviso requiring taxpayers who obtained GSTIN under the Government notification of August 2018 to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal by the extended deadline specified in the notification.
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