Due date extension for GSTR-3B filing under AP GST Act granted following GST Council recommendation and rule-based authority. Extension of the due date for furnishing returns in FORM GSTR-3B for April 2022 is authorised by the Chief Commissioner of State Tax for Andhra Pradesh on the recommendation of the Goods and Services Tax Council, exercising powers under section 39(6) of the Andhra Pradesh GST Act, 2017 read with rule 61(1) of the Andhra Pradesh GST Rules, 2017, and referencing a central government notification.
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Provisions expressly mentioned in the judgment/order text.
Due date extension for GSTR-3B filing under AP GST Act granted following GST Council recommendation and rule-based authority.
Extension of the due date for furnishing returns in FORM GSTR-3B for April 2022 is authorised by the Chief Commissioner of State Tax for Andhra Pradesh on the recommendation of the Goods and Services Tax Council, exercising powers under section 39(6) of the Andhra Pradesh GST Act, 2017 read with rule 61(1) of the Andhra Pradesh GST Rules, 2017, and referencing a central government notification.
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