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        Case ID :
        GST

        Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 - 77/2019 - Central GST (CGST)

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        Return filing deadline extended for GSTR-3B for registered persons in Assam, Manipur, Meghalaya and Tripura. A proviso amends the principal notification to require registered persons with principal places of business in Assam, Manipur, Meghalaya or Tripura to furnish their November 2019 FORM GSTR-3B electronically via the common portal by the extended date specified; the amendment is effected under delegated tax-rule powers and is deemed to have retrospective commencement from the notified 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.

                        Return filing deadline extended for GSTR-3B for registered persons in Assam, Manipur, Meghalaya and Tripura.

                        A proviso amends the principal notification to require registered persons with principal places of business in Assam, Manipur, Meghalaya or Tripura to furnish their November 2019 FORM GSTR-3B electronically via the common portal by the extended date specified; the amendment is effected under delegated tax-rule powers and is deemed to have retrospective commencement from the notified date.


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