GST return filing amendment requires GSTR-3B for November 2019 to be filed electronically through the common portal. Amendment to the Uttarakhand State Tax return-filing notification inserts a proviso requiring the return in FORM GSTR-3B for November 2019 to be furnished electronically through the common portal on or before 23 December 2019. The amendment is made under the Uttarakhand Goods and Services Tax Act, 2017 and the corresponding Rules, on the recommendations of the Council, and is given deemed effect from 20 December 2019.
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Provisions expressly mentioned in the judgment/order text.
GST return filing amendment requires GSTR-3B for November 2019 to be filed electronically through the common portal.
Amendment to the Uttarakhand State Tax return-filing notification inserts a proviso requiring the return in FORM GSTR-3B for November 2019 to be furnished electronically through the common portal on or before 23 December 2019. The amendment is made under the Uttarakhand Goods and Services Tax Act, 2017 and the corresponding Rules, on the recommendations of the Council, and is given deemed effect from 20 December 2019.
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