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        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.

        <h1>GSTR-3B filing deadline clarifies class-based submission dates and cash deposit and TRAN-1 filing conditions for July.</h1> Specifies class-based deadlines and conditions for furnishing FORM GSTR-3B for July 2017. Persons opting to file FORM GST TRAN-1 must compute July tax payable, deposit tax in cash by the earlier prescribed date, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest from the prescribed date. All registrants filing GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash or credit ledger by the prescribed due date.

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