Return filing deadlines for Form GSTR-3B require electronic submission through the common portal by the prescribed last date. The Commissioner prescribes that returns in Form GSTR-3B for the listed months must be furnished electronically through the common portal on or before the last dates specified in the Table. Registered persons furnishing Form GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable 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 deadlines for Form GSTR-3B require electronic submission through the common portal by the prescribed last date.
The Commissioner prescribes that returns in Form GSTR-3B for the listed months must be furnished electronically through the common portal on or before the last dates specified in the Table. Registered persons furnishing Form GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable 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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