Return filing extension for GSTR-3B in Mahe allows delayed electronic submission through the common portal. The Commissioner of State Tax inserted a proviso amending a prior notification to extend the filing deadlines for FORM GSTR-3B for registered persons whose principal place of business is in Mahe, Puducherry. Those returns for the specified months are to be furnished electronically through the common portal by the revised dates stated in the proviso, thereby adjusting procedural timelines and confirming territorial applicability for electronic submission.
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.
Return filing extension for GSTR-3B in Mahe allows delayed electronic submission through the common portal.
The Commissioner of State Tax inserted a proviso amending a prior notification to extend the filing deadlines for FORM GSTR-3B for registered persons whose principal place of business is in Mahe, Puducherry. Those returns for the specified months are to be furnished electronically through the common portal by the revised dates stated in the proviso, thereby adjusting procedural timelines and confirming territorial applicability for electronic submission.
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