Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). - 19/2019 - Central GST (CGST)
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Extension of return filing deadline for FORM GSTR-3B allows brief additional time for March filings via the common portal. An amendment inserts a proviso into notification 34/2018 directing that the return in FORM GSTR-3B for March, 2019 be furnished electronically through the common portal on or before the extended deadline specified in the new proviso; the amendment is made under section 168 of the CGST Act and sub-rule (5) of rule 61 of the CGST Rules and takes effect from the stated operative 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.
Extension of return filing deadline for FORM GSTR-3B allows brief additional time for March filings via the common portal.
An amendment inserts a proviso into notification 34/2018 directing that the return in FORM GSTR-3B for March, 2019 be furnished electronically through the common portal on or before the extended deadline specified in the new proviso; the amendment is made under section 168 of the CGST Act and sub-rule (5) of rule 61 of the CGST Rules and takes effect from the stated operative date.
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