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        Case ID :
        GST - States

        Amendments in the Notification number 20/2017 - State Tax dated 31st August, 2017 and Notification number 52/2017 - State Tax dated the 16th November, 2017. - 33/2018-State Tax - Arunachal Pradesh SGST

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        GST return filing requirement mandates electronic submission of GSTR-3B on the common portal for specified taxpayers by deadline. Taxpayers who obtained GSTIN under notification No. 26/2018 and whose liability periods run from July, 2017 to November, 2018 must furnish the return in FORM GSTR-3B electronically through the common portal, with such electronic filings to be completed on or before the fixed deadline specified in the proviso.
                          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 mandates electronic submission of GSTR-3B on the common portal for specified taxpayers by deadline.

                                Taxpayers who obtained GSTIN under notification No. 26/2018 and whose liability periods run from July, 2017 to November, 2018 must furnish the return in FORM GSTR-3B electronically through the common portal, with such electronic filings to be completed on or before the fixed deadline specified in the proviso.


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