GSTR-3B filing deadlines set with conditional TRAN-1 obligations, cash deposit requirement and interest for shortfalls. GSTR-3B filing deadlines for July 2017 distinguish registered persons by their TRAN-1 filing choice: those not filing TRAN-1 by the TRAN-1 cutoff must file GSTR-3B by the earlier deadline; those filing TRAN-1 by the cutoff may file by a later deadline provided they deposit computed tax in cash by the earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax with interest by the later deadline. Payments under GSTR-3B must be made by debiting the electronic cash or credit ledger.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines set with conditional TRAN-1 obligations, cash deposit requirement and interest for shortfalls.
GSTR-3B filing deadlines for July 2017 distinguish registered persons by their TRAN-1 filing choice: those not filing TRAN-1 by the TRAN-1 cutoff must file GSTR-3B by the earlier deadline; those filing TRAN-1 by the cutoff may file by a later deadline provided they deposit computed tax in cash by the earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax with interest by the later deadline. Payments under GSTR-3B must be made by debiting the electronic cash or credit ledger.
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