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). - 24/2019-GST (CT/GST-14/2017/206) - Assam SGST
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Return filing deadline extended for GSTR-3B, allowing additional days for March 2019 electronic submission via the common portal. An additional proviso was inserted into notification 12/2018-GST to permit electronic submission of the March 2019 return in FORM GSTR-3B through the common portal on or before 23 April 2019; the Commissioner exercised statutory powers under the Assam Goods and Services Tax Act and rules and the amendment is deemed effective from 20 April 2019.
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.
Return filing deadline extended for GSTR-3B, allowing additional days for March 2019 electronic submission via the common portal.
An additional proviso was inserted into notification 12/2018-GST to permit electronic submission of the March 2019 return in FORM GSTR-3B through the common portal on or before 23 April 2019; the Commissioner exercised statutory powers under the Assam Goods and Services Tax Act and rules and the amendment is deemed effective from 20 April 2019.
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