GSTR-3B filing deadline: monthly returns must be filed electronically and liabilities discharged by the corresponding due dates. The notification sets the last dates for furnishing FORM GSTR-3B for April, May and June 2018 to be filed electronically through the common portal, and requires every registered person filing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding filing due date.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline: monthly returns must be filed electronically and liabilities discharged by the corresponding due dates.
The notification sets the last dates for furnishing FORM GSTR-3B for April, May and June 2018 to be filed electronically through the common portal, and requires every registered person filing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding filing due date.
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