GSTR-3B filing deadline extended for newly registered taxpayers under the Uttar Pradesh GST order. A proviso is inserted in the earlier Uttar Pradesh GST order governing filing of GSTR-3B returns. It applies to taxpayers who obtained a GSTIN under the specified Uttar Pradesh notification and requires the return for the period from July 2017 to November 2018 to be furnished electronically through the common portal on or before 31 December 2018. The amendment is issued under section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017, read with rule 61(5) of the Uttar Pradesh Goods and Services Tax Rules, 2017.
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.
GSTR-3B filing deadline extended for newly registered taxpayers under the Uttar Pradesh GST order.
A proviso is inserted in the earlier Uttar Pradesh GST order governing filing of GSTR-3B returns. It applies to taxpayers who obtained a GSTIN under the specified Uttar Pradesh notification and requires the return for the period from July 2017 to November 2018 to be furnished electronically through the common portal on or before 31 December 2018. The amendment is issued under section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017, read with rule 61(5) of the Uttar Pradesh Goods and Services Tax Rules, 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
