GSTR-3B filing mandated with specified monthly deadlines and payment via electronic cash or credit ledger under section 49. Mandates furnishing of FORM GSTR-3B returns electronically through the common portal for the specified months with each monthly return to be filed on or before the corresponding last date specified in the notification. Payment of tax, interest, penalty, fees or any other amount in respect of liabilities declared in FORM GSTR-3B must be discharged, subject to section 49 of the Act, by debiting the electronic cash ledger or electronic credit ledger as applicable, not later than the last date for filing the relevant return.
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GSTR-3B filing mandated with specified monthly deadlines and payment via electronic cash or credit ledger under section 49.
Mandates furnishing of FORM GSTR-3B returns electronically through the common portal for the specified months with each monthly return to be filed on or before the corresponding last date specified in the notification. Payment of tax, interest, penalty, fees or any other amount in respect of liabilities declared in FORM GSTR-3B must be discharged, subject to section 49 of the Act, by debiting the electronic cash ledger or electronic credit ledger as applicable, not later than the last date for filing the relevant return.
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