Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States - CT/LEG-NT/12/17/292 - Nagaland SGST
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GSTR-3B due date extension: general taxpayers receive an extended electronic filing deadline, Jammu and Kashmir taxpayers receive further extension. Inserts provisos to notification 12/2018 extending the electronic filing deadline for FORM GSTR-3B for January 2019: a general extended due date for registered persons to furnish FORM GSTR-3B through the common portal, and a further extended due date for registered persons whose principal place of business is in Jammu and Kashmir, effected under statutory powers conferred by the state GST Act and rules.
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 due date extension: general taxpayers receive an extended electronic filing deadline, Jammu and Kashmir taxpayers receive further extension.
Inserts provisos to notification 12/2018 extending the electronic filing deadline for FORM GSTR-3B for January 2019: a general extended due date for registered persons to furnish FORM GSTR-3B through the common portal, and a further extended due date for registered persons whose principal place of business is in Jammu and Kashmir, effected under statutory powers conferred by the state GST Act and rules.
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