Return filing deadline extended for FORM GSTR-3B requiring electronic submission via common portal by the specified extended date. The amendment inserts a proviso that FORM GSTR-3B for July, 2019 must be furnished electronically through the common portal on or before the 22nd August, 2019, prescribing electronic common-portal submission as the required mode. The notification is issued under the Commissioner's statutory powers and is deemed to have come into force from 20th August, 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 FORM GSTR-3B requiring electronic submission via common portal by the specified extended date.
The amendment inserts a proviso that FORM GSTR-3B for July, 2019 must be furnished electronically through the common portal on or before the 22nd August, 2019, prescribing electronic common-portal submission as the required mode. The notification is issued under the Commissioner's statutory powers and is deemed to have come into force from 20th August, 2019.
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