Last date for filing of FORM GSTR-3B: returns must be filed electronically and tax discharged via e ledgers by deadline. The notification prescribes last dates for electronic submission of the return in FORM GSTR-3B for April, May and June 2018 and requires every registered person filing that return to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding last date specified for filing.
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Provisions expressly mentioned in the judgment/order text.
Last date for filing of FORM GSTR-3B: returns must be filed electronically and tax discharged via e ledgers by deadline.
The notification prescribes last dates for electronic submission of the return in FORM GSTR-3B for April, May and June 2018 and requires every registered person filing that return to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than the corresponding last date specified for filing.
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