Extension of GSTR-3B filing: March return must be filed electronically by the newly prescribed deadline under amended notification. A proviso is inserted into notification 12/2018 providing that the return in FORM GSTR-3B for March shall be furnished electronically through the common portal on or before the newly specified deadline; the amendment is effected by the Commissioner under delegated statutory rule-making power on the Council's recommendation and takes effect from the stated effective 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 GSTR-3B filing: March return must be filed electronically by the newly prescribed deadline under amended notification.
A proviso is inserted into notification 12/2018 providing that the return in FORM GSTR-3B for March shall be furnished electronically through the common portal on or before the newly specified deadline; the amendment is effected by the Commissioner under delegated statutory rule-making power on the Council's recommendation and takes effect from the stated effective date.
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