GSTR-3B return deadlines: monthly filing dates prescribed with tax discharge via electronic cash or credit ledger. The Commissioner prescribes last dates for electronic submission of FORM GSTR-3B through the common portal for months August to December 2017 as listed in the Table, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than the corresponding last date for furnishing the return, subject to the statutory provision on payment.
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 return deadlines: monthly filing dates prescribed with tax discharge via electronic cash or credit ledger.
The Commissioner prescribes last dates for electronic submission of FORM GSTR-3B through the common portal for months August to December 2017 as listed in the Table, and requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger no later than the corresponding last date for furnishing the return, subject to the statutory provision on payment.
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