GSTR-3B filing deadlines: returns must be filed and tax liabilities paid electronically by prescribed monthly due dates. Specification of monthly return filing deadlines for FORM GSTR-3B for August-December 2017, requiring electronic submission through the common portal by the corresponding last dates. Registered persons must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return.
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 deadlines: returns must be filed and tax liabilities paid electronically by prescribed monthly due dates.
Specification of monthly return filing deadlines for FORM GSTR-3B for August-December 2017, requiring electronic submission through the common portal by the corresponding last dates. Registered persons must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return.
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