Return filing deadlines for FORM GSTR-3B set monthly; electronic ledger debits required to discharge tax liabilities by due dates. Specification requires furnishing FORM GSTR-3B electronically through the common portal by the prescribed last dates for the months specified, and mandates that registered persons discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding due date for filing the return. The notification is effective from 15th September, 2017.
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.
Return filing deadlines for FORM GSTR-3B set monthly; electronic ledger debits required to discharge tax liabilities by due dates.
Specification requires furnishing FORM GSTR-3B electronically through the common portal by the prescribed last dates for the months specified, and mandates that registered persons discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding due date for filing the return. The notification is effective from 15th September, 2017.
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