Return filing deadline for GSTR-3B specified; electronic payment via cash or credit ledger required by same deadline. Notification prescribes final dates for electronic filing of returns in FORM GSTR-3B for specified months and requires that registered persons discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding last date for filing the return, subject to statutory payment provisions.
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 GSTR-3B specified; electronic payment via cash or credit ledger required by same deadline.
Notification prescribes final dates for electronic filing of returns in FORM GSTR-3B for specified months and requires that registered persons discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding last date for filing the return, subject to statutory payment provisions.
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