Return filing deadline for GSTR-3B requires electronic submission and payment from ledgers by statutory due dates. Specifies last dates for furnishing returns in FORM GSTR-3B for January, February and March 2018 and requires that tax liabilities shown in FORM GSTR-3B - including tax, interest, penalty, fees or other amounts payable - be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return, subject to the statutory payment provisions of the Act.
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Provisions expressly mentioned in the judgment/order text.
Return filing deadline for GSTR-3B requires electronic submission and payment from ledgers by statutory due dates.
Specifies last dates for furnishing returns in FORM GSTR-3B for January, February and March 2018 and requires that tax liabilities shown in FORM GSTR-3B - including tax, interest, penalty, fees or other amounts payable - be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return, subject to the statutory payment provisions of the Act.
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