Due dates for Form GSTR-3B prescribed; returns and tax payments must be filed and discharged by monthly deadlines. The notification prescribes filing deadlines for FORM GSTR-3B for April, May and June 2018 to be furnished electronically through the common portal on or before the specified last dates. It requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return.
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Provisions expressly mentioned in the judgment/order text.
Due dates for Form GSTR-3B prescribed; returns and tax payments must be filed and discharged by monthly deadlines.
The notification prescribes filing deadlines for FORM GSTR-3B for April, May and June 2018 to be furnished electronically through the common portal on or before the specified last dates. It requires every registered person furnishing FORM GSTR-3B to discharge tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for furnishing the return.
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