Return Filing Deadlines: monthly due dates for GSTR-3B set and payment required through electronic cash or credit ledgers. The notification prescribes monthly last dates for furnishing returns in FORM GSTR-3B through the common portal for specified months, and requires that tax liabilities declared in FORM GSTR-3B be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding filing last date; the notification is effective from the stated effective date and issued under powers conferred by the State GST Act and rules.
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Provisions expressly mentioned in the judgment/order text.
Return Filing Deadlines: monthly due dates for GSTR-3B set and payment required through electronic cash or credit ledgers.
The notification prescribes monthly last dates for furnishing returns in FORM GSTR-3B through the common portal for specified months, and requires that tax liabilities declared in FORM GSTR-3B be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding filing last date; the notification is effective from the stated effective date and issued under powers conferred by the State GST Act and rules.
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