GSTR-3B filing due date amended for November 2019 under Uttar Pradesh GST rules through electronic portal filing. The Uttar Pradesh GST Commissioner amended Notification No. 43 dated 09 October 2019 by inserting a proviso fixing the due date for furnishing FORM GSTR-3B for November 2019. The return was to be filed electronically through the common portal on or before 23 December 2019, and the amendment was deemed effective from 20 December 2019.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing due date amended for November 2019 under Uttar Pradesh GST rules through electronic portal filing.
The Uttar Pradesh GST Commissioner amended Notification No. 43 dated 09 October 2019 by inserting a proviso fixing the due date for furnishing FORM GSTR-3B for November 2019. The return was to be filed electronically through the common portal on or before 23 December 2019, and the amendment was deemed effective from 20 December 2019.
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