GSTR-3B filing requirement: taxpayers with specified GSTIN must file retrospective returns electronically by the notification deadline. The proviso requires that the return in FORM GSTR-3B for the specified retrospective return period by taxpayers who obtained GSTIN under the cited Government notification shall be furnished electronically through the common portal on or before the notified final 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 with specified GSTIN must file retrospective returns electronically by the notification deadline.
The proviso requires that the return in FORM GSTR-3B for the specified retrospective return period by taxpayers who obtained GSTIN under the cited Government notification shall be furnished electronically through the common portal on or before the notified final date.
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