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        Case ID :
        GST - States

        Amendment in Notification No. 14/2019—State Tax dated the 1st November 2019 - 2/2020-STATE TAX - Kerala SGST

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        Filing deadline for FORM GSTR-3B extended to a specified portal deadline for November returns under state GST notification. A proviso to Notification No. 14/2019-State Tax mandates that the return in FORM GSTR-3B for the month of November, 2019 be furnished electronically through the common portal on or before a specified portal deadline; the amendment is deemed to have come into force from the twentieth day of December, 2019.
                          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.

                                Filing deadline for FORM GSTR-3B extended to a specified portal deadline for November returns under state GST notification.

                                A proviso to Notification No. 14/2019-State Tax mandates that the return in FORM GSTR-3B for the month of November, 2019 be furnished electronically through the common portal on or before a specified portal deadline; the amendment is deemed to have come into force from the twentieth day of December, 2019.


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