Mandatory electronic filing for GSTR-3B returns: specified monthly return must be submitted via the common portal by the prescribed deadline. An amendment inserts a proviso requiring the return in FORM GSTR-3B for the month of September, 2018 to be furnished electronically through the common portal on or before the prescribed deadline, issued under the delegated authority of the Sikkim Goods and Services Tax Act and Rules and published as Notification No. 55/2018 - State Tax.
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.
Mandatory electronic filing for GSTR-3B returns: specified monthly return must be submitted via the common portal by the prescribed deadline.
An amendment inserts a proviso requiring the return in FORM GSTR-3B for the month of September, 2018 to be furnished electronically through the common portal on or before the prescribed deadline, issued under the delegated authority of the Sikkim Goods and Services Tax Act and Rules and published as Notification No. 55/2018 - State Tax.
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