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        Case ID :
        GST - States

        Amendments in the Notification No. 32/2017-State Tax dated the 20th September, 2017 and Notification number 15/2018-State Tax dated the 23rd March, 2018. - 34/2018-State Tax - Arunachal Pradesh SGST

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        GST return filing requirement: taxpayers with GSTIN under notification must file Form GSTR-3B electronically by the specified deadline. The amendment requires taxpayers who obtained GSTIN under Notification No. 26/2018 to furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal, with submission due on or before 31st December 2018.
                          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.

                                GST return filing requirement: taxpayers with GSTIN under notification must file Form GSTR-3B electronically by the specified deadline.

                                The amendment requires taxpayers who obtained GSTIN under Notification No. 26/2018 to furnish FORM GSTR-3B for the period July 2017 to November 2018 electronically through the common portal, with submission due on or before 31st December 2018.


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