Extension of return filing deadline for GSTR-3B April-due date extended under statutory provision and council recommendation. The Principal Commissioner of State Tax, Assam, extended the due date for furnishing Form GSTR-3B for April 2022 until the 24th day of May, 2022, by Notification No. 48/2022-GST, issued under the Assam Goods and Services Tax Act and Rules on the recommendations of the Council; the notification is deemed to have been issued on 17 May 2022.
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Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline for GSTR-3B April-due date extended under statutory provision and council recommendation.
The Principal Commissioner of State Tax, Assam, extended the due date for furnishing Form GSTR-3B for April 2022 until the 24th day of May, 2022, by Notification No. 48/2022-GST, issued under the Assam Goods and Services Tax Act and Rules on the recommendations of the Council; the notification is deemed to have been issued on 17 May 2022.
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