GSTR-3B due dates set; returns must be filed electronically and tax paid via electronic ledgers by the last filing date. The Commissioner specifies that Form GSTR-3B returns for the listed months must be furnished electronically through the common portal on or before the corresponding last dates 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 last date for furnishing the return.
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.
GSTR-3B due dates set; returns must be filed electronically and tax paid via electronic ledgers by the last filing date.
The Commissioner specifies that Form GSTR-3B returns for the listed months must be furnished electronically through the common portal on or before the corresponding last dates 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 last date for furnishing the return.
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