Extension of GSTR-3B filing deadline - November returns must be filed electronically by the revised due date. The Commissioner amends Notification-13/2019 to insert a proviso that the return in FORM GSTR-3B for November 2019 shall be furnished electronically through the common portal by a revised due date; the amendment is declared to be effective from a specified date, validating the extended filing timeline and mandating electronic submission.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadline - November returns must be filed electronically by the revised due date.
The Commissioner amends Notification-13/2019 to insert a proviso that the return in FORM GSTR-3B for November 2019 shall be furnished electronically through the common portal by a revised due date; the amendment is declared to be effective from a specified date, validating the extended filing timeline and mandating electronic submission.
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