Amendments in the Notification issued in F.No. 3240/CTD/GST/2017/4, dated the 19th September, 2017 and Notification issued in F.No. 3240/CTD/GST/2018/l, dated the 29th March, 2018. - F. No. 3240/CTD/GST/2018/10 - Puducherry SGST
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Filing obligation: GSTR-3B returns for transitional registrants must be filed electronically via the common portal by the deadline. A proviso requires taxpayers who obtained a Goods and Services Tax Identification Number under the specified notification to furnish their GSTR-3B returns for July 2017 to November 2018 electronically through the common portal, thereby prescribing the mode of submission and tying the filing obligation to that cohort of registrants under the Puducherry GST Rules.
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.
Filing obligation: GSTR-3B returns for transitional registrants must be filed electronically via the common portal by the deadline.
A proviso requires taxpayers who obtained a Goods and Services Tax Identification Number under the specified notification to furnish their GSTR-3B returns for July 2017 to November 2018 electronically through the common portal, thereby prescribing the mode of submission and tying the filing obligation to that cohort of registrants under the Puducherry GST Rules.
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