GSTR-3B filing requirement: affected GSTIN holders must electronically submit returns via the common portal before the stipulated deadline. An amendment requires that the return in FORM GSTR-3B for July 2017 to November 2018, by taxpayers who obtained GSTIN under Notification No. 31/2018, be furnished electronically through the common portal by a specified final date, the proviso being inserted into Notification No. 34/2018 to govern filing obligations for that class of taxpayers.
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.
GSTR-3B filing requirement: affected GSTIN holders must electronically submit returns via the common portal before the stipulated deadline.
An amendment requires that the return in FORM GSTR-3B for July 2017 to November 2018, by taxpayers who obtained GSTIN under Notification No. 31/2018, be furnished electronically through the common portal by a specified final date, the proviso being inserted into Notification No. 34/2018 to govern filing obligations for that class of taxpayers.
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