GSTR-3B filing deadline: conditional TRAN-1 filing and cash deposit requirements govern July return compliance. The notification classifies registered persons by input tax credit entitlement and TRAN-1 filing choice, prescribes respective last dates for electronically furnishing FORM GSTR-3B for July, and requires those filing TRAN-1 to compute and deposit tax in cash by an earlier date, file TRAN-1 before GSTR-3B, and pay any shortfall with interest by the later deadline; all filers must discharge liabilities via the electronic cash or credit ledger by the earlier date.
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 deadline: conditional TRAN-1 filing and cash deposit requirements govern July return compliance.
The notification classifies registered persons by input tax credit entitlement and TRAN-1 filing choice, prescribes respective last dates for electronically furnishing FORM GSTR-3B for July, and requires those filing TRAN-1 to compute and deposit tax in cash by an earlier date, file TRAN-1 before GSTR-3B, and pay any shortfall with interest by the later deadline; all filers must discharge liabilities via the electronic cash or credit ledger by the earlier date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
