Return Filing Obligation updated: GSTR-3B required for prior tax periods by taxpayers newly assigned GSTIN under recent notification. The notification inserts a proviso into earlier departmental notifications specifying that taxpayers who obtained a GST Identification Number under the department's late-August notification must file returns in FORM GSTR-3B for the tax periods from July through November of the relevant window; the amendment is issued under the State GST Act and rules and is deemed to be effective from a date in September noted in the order.
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Return Filing Obligation updated: GSTR-3B required for prior tax periods by taxpayers newly assigned GSTIN under recent notification.
The notification inserts a proviso into earlier departmental notifications specifying that taxpayers who obtained a GST Identification Number under the department's late-August notification must file returns in FORM GSTR-3B for the tax periods from July through November of the relevant window; the amendment is issued under the State GST Act and rules and is deemed to be effective from a date in September noted in the order.
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