GSTR-3B filing deadlines and tax payment timing are specified for registered persons under the Uttarakhand GST framework. Specification of the last dates for furnishing FORM GSTR-3B electronically through the common portal for the months from August 2017 to December 2017 under the Uttarakhand Goods and Services Tax framework. Registered persons furnishing FORM GSTR-3B must discharge tax liability, including 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 prescribed last date for the relevant month.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines and tax payment timing are specified for registered persons under the Uttarakhand GST framework.
Specification of the last dates for furnishing FORM GSTR-3B electronically through the common portal for the months from August 2017 to December 2017 under the Uttarakhand Goods and Services Tax framework. Registered persons furnishing FORM GSTR-3B must discharge tax liability, including 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 prescribed last date for the relevant month.
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