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        Case ID :
        GST - States

        Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam dist of Andhra Pradesh and 11 districts of Tamil Nadu - CT/LEG-NT/12/1189 - Nagaland SGST

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        Extension of GSTR-3B filing deadlines for specified districts permits later electronic submission via the common portal. The Commissioner amends a prior notification to permit extension of electronic filing of returns in FORM GSTR-3B for specified months for registered persons whose principal place of business is in named districts of Andhra Pradesh and Tamil Nadu, requiring submission through the common portal within the newly prescribed dates in the inserted provisos.
                          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.

                                Extension of GSTR-3B filing deadlines for specified districts permits later electronic submission via the common portal.

                                The Commissioner amends a prior notification to permit extension of electronic filing of returns in FORM GSTR-3B for specified months for registered persons whose principal place of business is in named districts of Andhra Pradesh and Tamil Nadu, requiring submission through the common portal within the newly prescribed dates in the inserted provisos.


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