Extension of GSTR-3B filing deadline for newly migrated taxpayers to a later specified date under Sikkim GST notification. The Commissioner amends earlier state notifications to extend the time limit for furnishing returns in Form GSTR-3B for newly migrated taxpayers by substituting the previously specified range of return months and the prior final submission date with an expanded return period and a later final date for submission, thereby altering the compliance window under the state GST notification framework.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadline for newly migrated taxpayers to a later specified date under Sikkim GST notification.
The Commissioner amends earlier state notifications to extend the time limit for furnishing returns in Form GSTR-3B for newly migrated taxpayers by substituting the previously specified range of return months and the prior final submission date with an expanded return period and a later final date for submission, thereby altering the compliance window under the state GST notification framework.
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