Return filing deadline adjusted for specified districts: FORM GSTR-3B must be filed electronically by prescribed dates. The notification amends a prior state-GST notification by inserting provisos requiring registered persons in specified districts to furnish the return in FORM GSTR-3B electronically through the common portal, with distinct prescribed deadlines for different groups of districts, thereby adjusting the return-filing timetable for those 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.
Return filing deadline adjusted for specified districts: FORM GSTR-3B must be filed electronically by prescribed dates.
The notification amends a prior state-GST notification by inserting provisos requiring registered persons in specified districts to furnish the return in FORM GSTR-3B electronically through the common portal, with distinct prescribed deadlines for different groups of districts, thereby adjusting the return-filing timetable for those taxpayers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.