GSTR-3B filing deadline requires electronic submission via the common portal by prescribed due dates for listed months. Notification prescribes GSTR-3B returns to be furnished electronically through the common portal for the listed months, with each month's return required before the corresponding due date specified in the Table, and takes effect from the date of issuance.
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.
GSTR-3B filing deadline requires electronic submission via the common portal by prescribed due dates for listed months.
Notification prescribes GSTR-3B returns to be furnished electronically through the common portal for the listed months, with each month's return required before the corresponding due date specified in the Table, and takes effect from the date of issuance.
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