Return filing extension for small taxpayers in specified states requires electronic submission of GSTR-3B by stipulated portal deadline. Extension of the electronic filing deadline is provided for taxpayers below an aggregate turnover threshold in specified States and Union Territories, permitting submission of the return in FORM GSTR-3B through the common portal on an extended date; the amendment is made under the Delhi GST Act and Rules and is deemed to be effective retrospectively from an 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.
Return filing extension for small taxpayers in specified states requires electronic submission of GSTR-3B by stipulated portal deadline.
Extension of the electronic filing deadline is provided for taxpayers below an aggregate turnover threshold in specified States and Union Territories, permitting submission of the return in FORM GSTR-3B through the common portal on an extended date; the amendment is made under the Delhi GST Act and Rules and is deemed to be effective retrospectively from an earlier date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
