GSTR-3B return filing required for specified months with mandated payment via electronic cash or credit ledger by filing deadlines. Mandates electronic submission of GSTR-3B for January-March 2018 with respective due dates (20 Feb, 20 Mar, 20 Apr 2018) under section 168 and rule 61, and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than the corresponding filing deadline.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B return filing required for specified months with mandated payment via electronic cash or credit ledger by filing deadlines.
Mandates electronic submission of GSTR-3B for January-March 2018 with respective due dates (20 Feb, 20 Mar, 20 Apr 2018) under section 168 and rule 61, and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than the corresponding filing deadline.
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