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        Case ID :
        GST - States

        Amendment to Order No. GST-2017-18/07/Commercial Tax dated 21 November 2017 - GST/2018-19/28/Commercial Tax - Uttar Pradesh SGST

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        GST return filing deadline extended for taxpayers obtaining GSTIN under the specified Uttar Pradesh notification. A proviso is inserted into the earlier GST order for taxpayers who obtained GSTIN under the specified Uttar Pradesh notification. Such taxpayers must furnish the return in Form GSTR-3B for the period from July 2017 to November 2018 electronically through the common portal on or before 31 December 2018.
                      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.

                            GST return filing deadline extended for taxpayers obtaining GSTIN under the specified Uttar Pradesh notification.

                            A proviso is inserted into the earlier GST order for taxpayers who obtained GSTIN under the specified Uttar Pradesh notification. Such taxpayers must furnish the return in Form GSTR-3B for the period from July 2017 to November 2018 electronically through the common portal on or before 31 December 2018.


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