Last date for filing FORM GSTR-3B for the month of October 2018 has been extended upto 20th December 2018 for the taxpayers having principal place of business in 11 districts of Tamil Nadu. - 17/2018-TNGST-Rc.46/2018/Taxation/A1 - Tamil Nadu SGST
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Extension of GSTR-3B filing granted for specified Tamil Nadu districts; affected registered persons must file electronically via common portal. An amendment inserts a proviso permitting registered persons whose principal place of business is in specified Tamil Nadu districts to furnish FORM GSTR-3B for October 2018 electronically through the common portal on or before 20th December 2018, effecting a district-specific filing extension and requiring submission via the central filing mechanism.
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.
Extension of GSTR-3B filing granted for specified Tamil Nadu districts; affected registered persons must file electronically via common portal.
An amendment inserts a proviso permitting registered persons whose principal place of business is in specified Tamil Nadu districts to furnish FORM GSTR-3B for October 2018 electronically through the common portal on or before 20th December 2018, effecting a district-specific filing extension and requiring submission via the central filing mechanism.
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