Return filing obligation requires electronic GSTR-3B with prescribed due dates and debit from electronic ledgers. Registered persons (subject to specified exclusions) must furnish FORM GSTR-3B electronically through the common portal; QRMP taxpayers follow quarterly filing with monthly deposits for the first two months via FORM GST PMT-06. Tax, interest and other amounts must be discharged from the electronic cash or credit ledger and included in GSTR-3B; refunds of PMT-06 deposits are allowed only after the relevant quarterly GSTR-3B is filed. Specified categories file alternate returns (GSTR-4, GSTR-7, GSTR-8, ISD/non-resident returns) within prescribed timelines.
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Provisions expressly mentioned in the judgment/order text.
Return filing obligation requires electronic GSTR-3B with prescribed due dates and debit from electronic ledgers.
Registered persons (subject to specified exclusions) must furnish FORM GSTR-3B electronically through the common portal; QRMP taxpayers follow quarterly filing with monthly deposits for the first two months via FORM GST PMT-06. Tax, interest and other amounts must be discharged from the electronic cash or credit ledger and included in GSTR-3B; refunds of PMT-06 deposits are allowed only after the relevant quarterly GSTR-3B is filed. Specified categories file alternate returns (GSTR-4, GSTR-7, GSTR-8, ISD/non-resident returns) within prescribed timelines.
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