GSTR-3B filing requirement for registered persons in the erstwhile State of Jammu and Kashmir set for electronic submission. The notification substitutes the fourth proviso to require that the return in FORM GSTR-3B for the specified months for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir be furnished electronically through the common portal on or before the amended deadline; the Commissioner issues this amendment under the relevant Arunachal Pradesh GST Act and Rules and deems it effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing requirement for registered persons in the erstwhile State of Jammu and Kashmir set for electronic submission.
The notification substitutes the fourth proviso to require that the return in FORM GSTR-3B for the specified months for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir be furnished electronically through the common portal on or before the amended deadline; the Commissioner issues this amendment under the relevant Arunachal Pradesh GST Act and Rules and deems it effective from the stated commencement date.
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