Due dates for filing FORM GSTR-3B require electronic submission and payment via electronic cash or credit ledgers by the last date. Specifies that FORM GSTR-3B for April, May and June 2018 must be furnished electronically through the common portal by the respective last dates, and requires registered persons furnishing 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 last date for furnishing the return.
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Provisions expressly mentioned in the judgment/order text.
Due dates for filing FORM GSTR-3B require electronic submission and payment via electronic cash or credit ledgers by the last date.
Specifies that FORM GSTR-3B for April, May and June 2018 must be furnished electronically through the common portal by the respective last dates, and requires registered persons furnishing 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 last date for furnishing the return.
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