GSTR-3B filing deadlines set; registered persons must discharge tax liabilities via electronic cash or credit ledger by deadline. The notification prescribes that returns in FORM GSTR-3B for specified months must be furnished electronically through the common portal on or before the prescribed last dates. It further requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount 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.
GSTR-3B filing deadlines set; registered persons must discharge tax liabilities via electronic cash or credit ledger by deadline.
The notification prescribes that returns in FORM GSTR-3B for specified months must be furnished electronically through the common portal on or before the prescribed last dates. It further requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount 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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