GST return filing deadlines require electronic submission and discharge of tax liability via electronic ledgers by prescribed due dates. Specifies last dates for furnishing the return in FORM GSTR-3B for April-June 2018 via the common portal and requires payment of tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding due date for filing the return, subject to the Act; notification effective from 23rd March, 2018.
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Provisions expressly mentioned in the judgment/order text.
GST return filing deadlines require electronic submission and discharge of tax liability via electronic ledgers by prescribed due dates.
Specifies last dates for furnishing the return in FORM GSTR-3B for April-June 2018 via the common portal and requires payment of tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding due date for filing the return, subject to the Act; notification effective from 23rd March, 2018.
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