Return filing requirement in FORM GSTR-3B mandates electronic submission and ledger-based payment by filing deadlines. Mandates electronic furnishing of returns in FORM GSTR-3B for the specified months through the common portal by the last dates set out in the Table, and requires registered persons to discharge tax liabilities shown in the return by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before those last dates.
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 requirement in FORM GSTR-3B mandates electronic submission and ledger-based payment by filing deadlines.
Mandates electronic furnishing of returns in FORM GSTR-3B for the specified months through the common portal by the last dates set out in the Table, and requires registered persons to discharge tax liabilities shown in the return by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before those last dates.
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