GSTR-3B filing deadlines require electronic submission and ledger-based tax discharge by the prescribed return due dates. Specification of last dates for furnishing the FORM GSTR-3B for April, May and June 2018 and requirement that every registered person furnishing the return must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadlines require electronic submission and ledger-based tax discharge by the prescribed return due dates.
Specification of last dates for furnishing the FORM GSTR-3B for April, May and June 2018 and requirement that every registered person furnishing the return must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the corresponding last date for filing.
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