Return filing deadline for GSTR-3B: taxpayers must file electronically and settle liabilities from electronic ledgers by the due date. Notification under Section 168 prescribes last dates for electronic filing of FORM GSTR-3B for specified months and requires registered persons furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding return filing date, subject to Section 49 of the Act.
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 deadline for GSTR-3B: taxpayers must file electronically and settle liabilities from electronic ledgers by the due date.
Notification under Section 168 prescribes last dates for electronic filing of FORM GSTR-3B for specified months and requires registered persons furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than the corresponding return filing date, subject to Section 49 of the Act.
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