GSTR-3B filing extension enables district-specific taxpayers to submit returns electronically by specified extended deadlines under state notification. The notification inserts two provisos granting district-specific, time-limited extensions for electronic filing of GSTR-3B: Srikakulam district (Andhra Pradesh) may file September and October 2018 returns through the common portal on or before 30th November 2018; specified districts in Tamil Nadu may file October 2018 returns through the common portal on or before 20th December 2018.
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 extension enables district-specific taxpayers to submit returns electronically by specified extended deadlines under state notification.
The notification inserts two provisos granting district-specific, time-limited extensions for electronic filing of GSTR-3B: Srikakulam district (Andhra Pradesh) may file September and October 2018 returns through the common portal on or before 30th November 2018; specified districts in Tamil Nadu may file October 2018 returns through the common portal on or before 20th December 2018.
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