GSTR-3B filing deadline extended; specified districts granted a later electronic filing date for July return. Provisos amend Notification No. 29/2019 to require FORM GSTR-3B for July 2019 to be furnished electronically through the common portal on or before 22nd August, 2019, except that registered persons whose principal place of business is in the specified districts listed in the Table, and those in the State of Jammu and Kashmir, shall furnish FORM GSTR-3B electronically on or before 20th September, 2019.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline extended; specified districts granted a later electronic filing date for July return.
Provisos amend Notification No. 29/2019 to require FORM GSTR-3B for July 2019 to be furnished electronically through the common portal on or before 22nd August, 2019, except that registered persons whose principal place of business is in the specified districts listed in the Table, and those in the State of Jammu and Kashmir, shall furnish FORM GSTR-3B electronically on or before 20th September, 2019.
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