Extension of GSTR-3B due date: January returns may be filed later via the common portal under amended notification. Amendment to an existing notification extends the electronic filing deadline for FORM GSTR-3B for January 2019: registered persons in the State must furnish the return through the common portal by the extended state deadline, while registered persons whose principal place of business is in Jammu and Kashmir are granted a separate, later extended deadline. The amendment, issued by the Chief Commissioner of State Tax under state GST powers and the relevant rules, inserts provisos into the earlier notification to effect these deadline extensions.
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.
Extension of GSTR-3B due date: January returns may be filed later via the common portal under amended notification.
Amendment to an existing notification extends the electronic filing deadline for FORM GSTR-3B for January 2019: registered persons in the State must furnish the return through the common portal by the extended state deadline, while registered persons whose principal place of business is in Jammu and Kashmir are granted a separate, later extended deadline. The amendment, issued by the Chief Commissioner of State Tax under state GST powers and the relevant rules, inserts provisos into the earlier notification to effect these deadline extensions.
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