Extension of GSTR-3B filing deadline for specified GSTIN holders; affected period returns must be filed by revised deadline. The notification inserts a proviso into earlier state notifications extending the filing timeline: taxpayers who obtained GSTIN under the referenced state notification must furnish their FORM GSTR-3B returns for the specified earlier periods electronically through the common portal by the prescribed extended date.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-3B filing deadline for specified GSTIN holders; affected period returns must be filed by revised deadline.
The notification inserts a proviso into earlier state notifications extending the filing timeline: taxpayers who obtained GSTIN under the referenced state notification must furnish their FORM GSTR-3B returns for the specified earlier periods electronically through the common portal by the prescribed extended date.
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