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of <h1>Assam Govt Mandates Electronic Filing of GSTR-3B Returns with Deadlines for Jan-Mar 2018 Under GST Rules 2017.</h1> The Government of Assam, through the Commissioner of State Tax, has issued a notification regarding the filing of returns in FORM GSTR-3B under the Assam Goods and Services Tax Rules, 2017. The notification mandates that registered persons must file their GSTR-3B returns electronically via the common portal by specified deadlines: January 2018 returns by February 20, 2018; February 2018 returns by March 20, 2018; and March 2018 returns by April 20, 2018. Tax liabilities, including interest, penalties, and fees, must be settled by debiting the electronic cash or credit ledger by these deadlines.
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