Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 by the 20th of the succeeding month. - Tax/4(53)/GST-NOTN/2016/16 - Manipur SGST
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GSTR-3B filing deadlines require electronic submission and payment via electronic cash or credit ledgers by the prescribed due date. Mandates electronic submission of FORM GSTR-3B for the specified months through the common portal by the prescribed last dates, and requires every registered person furnishing FORM GSTR-3B to 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 prescribed last date for filing 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 filing deadlines require electronic submission and payment via electronic cash or credit ledgers by the prescribed due date.
Mandates electronic submission of FORM GSTR-3B for the specified months through the common portal by the prescribed last dates, and requires every registered person furnishing FORM GSTR-3B to 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 prescribed last date for filing the return.
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