Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons for the month of November, 2019 - F.1-11(91)-TAX/GST/2019(Part-V) - Tripura SGST
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Extension of GSTR-3B filing deadline permits electronic furnishing of November returns through the common portal after original due date. A proviso was added to the earlier notification to allow registered persons to furnish the November 2019 return in FORM GSTR-3B electronically through the common portal on or before 23rd December 2019. The amendment is issued under section 168 of the Tripura SGST Act and sub rule (5) of rule 61 of the Tripura SGST Rules and is deemed to have come into force from 20th December 2019.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadline permits electronic furnishing of November returns through the common portal after original due date.
A proviso was added to the earlier notification to allow registered persons to furnish the November 2019 return in FORM GSTR-3B electronically through the common portal on or before 23rd December 2019. The amendment is issued under section 168 of the Tripura SGST Act and sub rule (5) of rule 61 of the Tripura SGST Rules and is deemed to have come into force from 20th December 2019.
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