Return filing deadline for FORM GSTR-3B set, with liabilities payable via electronic cash or credit ledgers by due date. Specification requires registered persons to furnish returns in FORM GSTR-3B electronically through the common portal by the prescribed last dates, and to discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing.
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 set, with liabilities payable via electronic cash or credit ledgers by due date.
Specification requires registered persons to furnish returns in FORM GSTR-3B electronically through the common portal by the prescribed last dates, and to discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing.
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