Return due date amendment shifts 3B filing and electronic credit ledger deadline, adjusting statutory compliance requirements. Amendments revise specified entries in the 3B return table to substitute later filing dates and insert an explicit deadline phrase before the Explanation concerning the electronic credit ledger, clarifying that use of the electronic credit ledger is required on or before the newly specified date; the notification takes effect from the original commencement date of the underlying notification.
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Return due date amendment shifts 3B filing and electronic credit ledger deadline, adjusting statutory compliance requirements.
Amendments revise specified entries in the 3B return table to substitute later filing dates and insert an explicit deadline phrase before the Explanation concerning the electronic credit ledger, clarifying that use of the electronic credit ledger is required on or before the newly specified date; the notification takes effect from the original commencement date of the underlying notification.
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