Extension for filing GSTR-3B for specified small Telangana taxpayers granted; electronic submission deadline deferred by notification. The amendment inserts a proviso permitting taxpayers below a specified aggregate turnover whose principal place of business is in Telangana to furnish the return in FORM GSTR-3B for the relevant month electronically through the common portal by an extended deadline; the change is issued under State GST statutory powers and is made effective retrospectively from a stated earlier 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.
Extension for filing GSTR-3B for specified small Telangana taxpayers granted; electronic submission deadline deferred by notification.
The amendment inserts a proviso permitting taxpayers below a specified aggregate turnover whose principal place of business is in Telangana to furnish the return in FORM GSTR-3B for the relevant month electronically through the common portal by an extended deadline; the change is issued under State GST statutory powers and is made effective retrospectively from a stated earlier date.
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