Return filing extension: July GSTR-3B returns given staggered electronic filing deadlines for general taxpayers and specified districts. The Commissioner, exercising powers under section 168 and rule 61(5), inserted provisos into Notification No. 9/2019-State Tax prescribing revised electronic filing deadlines for the July return in FORM GSTR-3B, including a general extended deadline and an additional, later deadline specifically for taxpayers whose principal place of business is in Idukki, Malappuram, Wayanad and Kozhikode; the notification declares the amendments effective from the stated operative date.
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Return filing extension: July GSTR-3B returns given staggered electronic filing deadlines for general taxpayers and specified districts.
The Commissioner, exercising powers under section 168 and rule 61(5), inserted provisos into Notification No. 9/2019-State Tax prescribing revised electronic filing deadlines for the July return in FORM GSTR-3B, including a general extended deadline and an additional, later deadline specifically for taxpayers whose principal place of business is in Idukki, Malappuram, Wayanad and Kozhikode; the notification declares the amendments effective from the stated operative date.
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