Return filing deadlines require monthly FORM GSTR-3B submissions by specified due dates, with liabilities discharged via electronic ledgers. Notification prescribes last dates for furnishing FORM GSTR-3B electronically through the common portal for specified months, and requires registered persons to discharge tax, interest, penalty, fees or any other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding last date for filing, subject to the provisions of section 49.
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 require monthly FORM GSTR-3B submissions by specified due dates, with liabilities discharged via electronic ledgers.
Notification prescribes last dates for furnishing FORM GSTR-3B electronically through the common portal for specified months, and requires registered persons to discharge tax, interest, penalty, fees or any other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding last date for filing, subject to the provisions of section 49.
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