GSTR-3B filing extension: November return to be furnished electronically by proviso under GST rules. The notification inserts a proviso mandating that the return in FORM GSTR-3B for November 2019 be furnished electronically through the common portal on or before 23rd December 2019. The amendment modifies Notification No.44/2019-State Tax and is issued under the powers of the Himachal Pradesh GST Act and Rules, and the notification is deemed to have come into force from 20th December 2019.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing extension: November return to be furnished electronically by proviso under GST rules.
The notification inserts a proviso mandating that the return in FORM GSTR-3B for November 2019 be furnished electronically through the common portal on or before 23rd December 2019. The amendment modifies Notification No.44/2019-State Tax and is issued under the powers of the Himachal Pradesh GST Act and Rules, and the notification is deemed to have come into force from 20th December 2019.
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