GSTR-3B Filing Made Mandatory: Notification No.49/2019 Amends Rule 61 with Retrospective Effect Confirming Legal Validity.
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....Legal validity of GSTR-3B returns - The said issued stands concluded on account of notification dated 09.10.2019 bearing No.49/2019, wherein an amendment has been made in Rule 61 of the GST Rules with retrospective effect and filing of GSTR-3B has been made compulsory. - It was mandatory for the petitioner to file GSTR-3B Return.....
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