GSTR-3B filing deadlines set: monthly returns must be filed electronically via the common portal by specified dates. The Commissioner, on Council recommendations, specifies that FORM GSTR-3B returns for the months listed in the Table shall be furnished electronically through the common portal before the dates specified for each month, and the notification comes into force from the stated commencement date, fixing the operative timeline for compliance and electronic submission.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines set: monthly returns must be filed electronically via the common portal by specified dates.
The Commissioner, on Council recommendations, specifies that FORM GSTR-3B returns for the months listed in the Table shall be furnished electronically through the common portal before the dates specified for each month, and the notification comes into force from the stated commencement date, fixing the operative timeline for compliance and electronic submission.
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