Extension of GSTR-3B filing deadlines permits electronic submission and requires tax liabilities be discharged via e-ledgers by the last date. Notification extends the filing schedule for GSTR-3B returns for April, May and June 2018 by specifying new last dates for electronic submission through the common portal, and mandates that registered persons discharge tax liabilities, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than those specified last dates.
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.
Extension of GSTR-3B filing deadlines permits electronic submission and requires tax liabilities be discharged via e-ledgers by the last date.
Notification extends the filing schedule for GSTR-3B returns for April, May and June 2018 by specifying new last dates for electronic submission through the common portal, and mandates that registered persons discharge tax liabilities, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than those specified last dates.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
