Furnishing of GSTR-3B returns required; payment must be discharged from electronic ledgers by the due date. Mandates electronic filing of FORM GSTR-3B for January, February and March 2018 through the common portal by the prescribed last dates, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fee or any other amount by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing, subject to section 49 of the Act.
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.
Furnishing of GSTR-3B returns required; payment must be discharged from electronic ledgers by the due date.
Mandates electronic filing of FORM GSTR-3B for January, February and March 2018 through the common portal by the prescribed last dates, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fee or any other amount by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing, subject to section 49 of the Act.
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