GSTR-3B filing deadlines set; returns must be filed on time and liabilities paid via electronic cash or credit ledger. The notification prescribes last dates for electronic filing of FORM GSTR-3B for January, February and March 2018 and mandates that registered persons discharge their liabilities - tax, interest, penalty, fees or other amounts - by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed last date for filing, subject to the Act's payment provisions.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines set; returns must be filed on time and liabilities paid via electronic cash or credit ledger.
The notification prescribes last dates for electronic filing of FORM GSTR-3B for January, February and March 2018 and mandates that registered persons discharge their liabilities - tax, interest, penalty, fees or other amounts - by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed last date for filing, subject to the Act's payment provisions.
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