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        Case ID :
        GST - States

        Seeks to insert proviso in Notification No. 34/2018 – State Tax dated the 24th August, 2018 - 47/2018-State Tax - Mizoram SGST

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        GSTR-3B filing obligation: affected taxpayers must submit returns electronically through the common portal by the specified deadline. Taxpayers who obtained a GSTIN under Notification No. 31/2018 must furnish FORM GSTR-3B for the specified return period electronically through the common portal, in accordance with the inserted proviso to Notification No. 34/2018-State Tax, by the prescribed final date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GSTR-3B filing obligation: affected taxpayers must submit returns electronically through the common portal by the specified deadline.

                                Taxpayers who obtained a GSTIN under Notification No. 31/2018 must furnish FORM GSTR-3B for the specified return period electronically through the common portal, in accordance with the inserted proviso to Notification No. 34/2018-State Tax, by the prescribed final date.


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