Return Filing Deadlines: specifies monthly GSTR-3B submission dates and payment via e-ledgers by corresponding due dates. The Commissioner prescribes month-wise last dates for filing FORM GSTR-3B for January to March 2018 to be furnished electronically through the common portal. Registered persons filing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding filing deadline, subject to the Act's 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 Deadlines: specifies monthly GSTR-3B submission dates and payment via e-ledgers by corresponding due dates.
The Commissioner prescribes month-wise last dates for filing FORM GSTR-3B for January to March 2018 to be furnished electronically through the common portal. Registered persons filing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding filing deadline, subject to the Act's payment provisions.
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