Return filing deadline for FORM GSTR-3B requires electronic submission and payment via electronic ledgers by the specified due date. Returns in FORM GSTR-3B for the months specified must be furnished electronically through the common portal on or before the last dates specified in the Table. Tax liabilities shown in FORM GSTR-3B must be discharged not later than those corresponding last dates by debiting the electronic cash ledger or electronic credit ledger, subject to the provisions of 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 FORM GSTR-3B requires electronic submission and payment via electronic ledgers by the specified due date.
Returns in FORM GSTR-3B for the months specified must be furnished electronically through the common portal on or before the last dates specified in the Table. Tax liabilities shown in FORM GSTR-3B must be discharged not later than those corresponding last dates by debiting the electronic cash ledger or electronic credit ledger, subject to the provisions of section 49 of the Act.
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