GSTR-3B filing deadlines set; returns must be filed electronically and liabilities discharged via electronic ledgers. Specification of last dates for submission of FORM GSTR-3B for January, February and March 2018 to be furnished electronically through the common portal. Registered persons 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 furnishing the return.
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.
GSTR-3B filing deadlines set; returns must be filed electronically and liabilities discharged via electronic ledgers.
Specification of last dates for submission of FORM GSTR-3B for January, February and March 2018 to be furnished electronically through the common portal. Registered persons 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 furnishing the return.
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