Return filing requirement: July return GSTR-3B must be filed electronically by the prescribed deadline on the common portal. The Chief Commissioner amends the earlier notification to insert a proviso requiring that the FORM GSTR-3B for July 2018 be furnished electronically through the common portal on or before the specified deadline, exercising administrative amendment power under the Andhra Pradesh GST Act and Rules.
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Provisions expressly mentioned in the judgment/order text.
Return filing requirement: July return GSTR-3B must be filed electronically by the prescribed deadline on the common portal.
The Chief Commissioner amends the earlier notification to insert a proviso requiring that the FORM GSTR-3B for July 2018 be furnished electronically through the common portal on or before the specified deadline, exercising administrative amendment power under the Andhra Pradesh GST Act and Rules.
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