Amendment in Notification Nos. 21/2017 – State Tax dated the 08th August, 2017 and notification number 56/2017 – State Tax dated the 15th November, 2017 - 45/2018 – State Tax - Sikkim SGST
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Electronic filing requirement: taxpayers with specified GSTIN must file Form GSTR-3B electronically by the mandated deadline. Taxpayers who obtained GSTIN under the referenced notification must furnish FORM GSTR-3B electronically through the common portal for the periods from July of the rollout year to November of the following year, in accordance with the inserted proviso to the state tax notifications, and by the specified final filing date.
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.
Electronic filing requirement: taxpayers with specified GSTIN must file Form GSTR-3B electronically by the mandated deadline.
Taxpayers who obtained GSTIN under the referenced notification must furnish FORM GSTR-3B electronically through the common portal for the periods from July of the rollout year to November of the following year, in accordance with the inserted proviso to the state tax notifications, and by the specified final filing date.
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