Return filing requirement: FORM GSTR-3B for the specified month must be furnished electronically through the common portal by prescribed deadline. A proviso is inserted requiring the return in FORM GSTR-3B for the specified month to be furnished electronically through the common portal on or before the prescribed deadline; the notification is deemed to have come into force from the stated effective date, formalising the electronic submission requirement and deadline within the existing regulatory framework.
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 requirement: FORM GSTR-3B for the specified month must be furnished electronically through the common portal by prescribed deadline.
A proviso is inserted requiring the return in FORM GSTR-3B for the specified month to be furnished electronically through the common portal on or before the prescribed deadline; the notification is deemed to have come into force from the stated effective date, formalising the electronic submission requirement and deadline within the existing regulatory framework.
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