Extension of filing deadline for Form GSTR-3B requires electronic submission and payment through electronic ledgers by the due date. The notification prescribes that returns in Form GSTR-3B for the specified months shall be furnished electronically through the common portal by the prescribed due date succeeding each tax period, and that registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than that last date, subject to section 49 of the Act.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for Form GSTR-3B requires electronic submission and payment through electronic ledgers by the due date.
The notification prescribes that returns in Form GSTR-3B for the specified months shall be furnished electronically through the common portal by the prescribed due date succeeding each tax period, and that registered persons must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger not later than that last date, subject to section 49 of the Act.
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