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GSTR-3B filing extension for taxpayers obtaining GSTIN late requires electronic submission for past periods by the specified deadline. The notification inserts a proviso requiring taxpayers who obtained GSTIN under the later issuance notification to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal on or before the specified final date, thereby mandating online submission of those past-period returns.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing extension for taxpayers obtaining GSTIN late requires electronic submission for past periods by the specified deadline.
The notification inserts a proviso requiring taxpayers who obtained GSTIN under the later issuance notification to furnish FORM GSTR-3B for July 2017 to November 2018 electronically through the common portal on or before the specified final date, thereby mandating online submission of those past-period returns.
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