Due date for GSTR-3B returns: electronic filing and payment required through portal by prescribed monthly deadlines. The Commissioner prescribes that registered persons must furnish FORM GSTR-3B electronically through the common portal by the specified monthly deadlines and that tax liabilities shown in FORM GSTR-3B - including tax, interest, penalty, fees or other amounts - must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed return filing date for the relevant month.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Due date for GSTR-3B returns: electronic filing and payment required through portal by prescribed monthly deadlines.
The Commissioner prescribes that registered persons must furnish FORM GSTR-3B electronically through the common portal by the specified monthly deadlines and that tax liabilities shown in FORM GSTR-3B - including tax, interest, penalty, fees or other amounts - must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the prescribed return filing date for the relevant month.
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