Amends notifications issued in the CCW/GST/74/2015-4, Dated 08.8.2017 and Amends notifications issued in the CCW/GST/74/2015, Dated 15.11.2017 - CCW/GST/74/2015-1 - Andhra Pradesh SGST
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Return filing requirement: taxpayers newly allotted GSTIN must file FORM GSTR-3B electronically by the extended deadline. Amendment to Chief Commissioner proceedings inserts a proviso requiring taxpayers who obtained GSTIN under GOMs No 475 Revenue (CT-II) to furnish the return in FORM GSTR-3B electronically through the common portal by the extended deadline specified in the proviso, made under section 168 of the Andhra Pradesh GST Act and sub rule (5) of rule 61 of the Andhra Pradesh GST Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return filing requirement: taxpayers newly allotted GSTIN must file FORM GSTR-3B electronically by the extended deadline.
Amendment to Chief Commissioner proceedings inserts a proviso requiring taxpayers who obtained GSTIN under GOMs No 475 Revenue (CT-II) to furnish the return in FORM GSTR-3B electronically through the common portal by the extended deadline specified in the proviso, made under section 168 of the Andhra Pradesh GST Act and sub rule (5) of rule 61 of the Andhra Pradesh GST Rules.
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