GSTR-3B return deadlines for Jan-Mar 2018 set; tax payments must be debited from ledgers by the due date. The Commissioner prescribes last dates for electronic filing of FORM GSTR-3B for specified months and requires registered persons to discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date specified in the Table.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B return deadlines for Jan-Mar 2018 set; tax payments must be debited from ledgers by the due date.
The Commissioner prescribes last dates for electronic filing of FORM GSTR-3B for specified months and requires registered persons to discharge tax, interest, penalty, fee or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date specified in the Table.
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