Extension of return filing deadline for GSTR-3B, moving due date and easing compliance obligations for taxpayers. The State Government, exercising its statutory power under the Chhattisgarh GST framework and on council recommendation, extends the due date for furnishing FORM GSTR-3B for the relevant month to a later date specified in the notification, with the extension operating from the notification's stated commencement date and thereby altering the compliance timetable for affected taxpayers.
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Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline for GSTR-3B, moving due date and easing compliance obligations for taxpayers.
The State Government, exercising its statutory power under the Chhattisgarh GST framework and on council recommendation, extends the due date for furnishing FORM GSTR-3B for the relevant month to a later date specified in the notification, with the extension operating from the notification's stated commencement date and thereby altering the compliance timetable for affected taxpayers.
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