GSTR-3B validity affirmed for specified March returns filed electronically, treated as valid under the amended notification. The notification inserts a proviso validating electronic filing of FORM GSTR-3B for March 2019 when furnished through the common portal on or before the prescribed last filing date, thereby treating those returns as valid for the purposes of the earlier notification; the amendment is effected by insertion of the proviso into the first paragraph of the original notification and is given effect from the stated commencement date under the Kerala SGST rules.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B validity affirmed for specified March returns filed electronically, treated as valid under the amended notification.
The notification inserts a proviso validating electronic filing of FORM GSTR-3B for March 2019 when furnished through the common portal on or before the prescribed last filing date, thereby treating those returns as valid for the purposes of the earlier notification; the amendment is effected by insertion of the proviso into the first paragraph of the original notification and is given effect from the stated commencement date under the Kerala SGST rules.
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