Extended GST return filing deadlines for specified districts, permitting electronic submission of delayed GSTR-3B returns within prescribed extended periods. The amendment inserts provisos permitting specified registered persons to furnish FORM GSTR-3B electronically through the common portal after the original due dates: one proviso extends filing for two monthly returns for taxpayers in Srikakulam district, Andhra Pradesh, and the other extends filing for one monthly return for taxpayers in a listed set of districts in Tamil Nadu, implementing temporary district-specific extensions under the Commissioner's delegated authority.
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.
Extended GST return filing deadlines for specified districts, permitting electronic submission of delayed GSTR-3B returns within prescribed extended periods.
The amendment inserts provisos permitting specified registered persons to furnish FORM GSTR-3B electronically through the common portal after the original due dates: one proviso extends filing for two monthly returns for taxpayers in Srikakulam district, Andhra Pradesh, and the other extends filing for one monthly return for taxpayers in a listed set of districts in Tamil Nadu, implementing temporary district-specific extensions under the Commissioner's delegated authority.
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