GSTR-3B filing deadlines require returns and tax liabilities to be filed and discharged by specified monthly deadlines. Specifies monthly due dates for furnishing FORM GSTR-3B for April-June 2018 via the common portal and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding last date for filing the return.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines require returns and tax liabilities to be filed and discharged by specified monthly deadlines.
Specifies monthly due dates for furnishing FORM GSTR-3B for April-June 2018 via the common portal and requires registered persons to discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding last date for filing the return.
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