GSTR-3B filing requirement mandates electronic submission via the common portal by the notified deadline for the July period. The notification amends a prior departmental notice to require that the return in FORM GSTR-3B for July, 2019 be furnished electronically through the common portal on or before the notified deadline, and declares the amendment to be deemed effective from the stated date in August, 2019; the amendment is issued under the statutory powers vested in the Commissioner on the Council's recommendation.
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.
GSTR-3B filing requirement mandates electronic submission via the common portal by the notified deadline for the July period.
The notification amends a prior departmental notice to require that the return in FORM GSTR-3B for July, 2019 be furnished electronically through the common portal on or before the notified deadline, and declares the amendment to be deemed effective from the stated date in August, 2019; the amendment is issued under the statutory powers vested in the Commissioner on the Council's recommendation.
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