Due dates for GST returns require electronic filing in FORM GSTR-3B and payment from electronic ledgers by due dates. Specifies deadlines for furnishing returns in FORM GSTR-3B electronically through the common portal for the months set out, with each month's return to be filed on or before the corresponding last date in the Table. Requires registered persons furnishing FORM GSTR-3B to 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.
Due dates for GST returns require electronic filing in FORM GSTR-3B and payment from electronic ledgers by due dates.
Specifies deadlines for furnishing returns in FORM GSTR-3B electronically through the common portal for the months set out, with each month's return to be filed on or before the corresponding last date in the Table. Requires registered persons furnishing FORM GSTR-3B to 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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