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        Case ID :
        GST - States

        Seeks to amend Notification No. 44/2019-State Tax, No. F-10-41/2019/CT/V(100) dated the 9th October, 2019 - 73/2019 - State Tax - Chhattisgarh SGST

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        GST return filing requirement: Form GSTR-3B must be submitted electronically via common portal within the extended statutory deadline. Insertion of a proviso to Notification No. 44/2019 requires that the return in FORM GSTR-3B for November, 2019 be furnished electronically through the common portal on or before the prescribed deadline, thereby amending the return-filing requirements of the earlier notification.
                          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.

                                GST return filing requirement: Form GSTR-3B must be submitted electronically via common portal within the extended statutory deadline.

                                Insertion of a proviso to Notification No. 44/2019 requires that the return in FORM GSTR-3B for November, 2019 be furnished electronically through the common portal on or before the prescribed deadline, thereby amending the return-filing requirements of the earlier notification.


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