Due date for GSTR-3B returns set as the twentieth day of the succeeding month; liabilities payable via electronic ledgers by then. Requires registered persons to file FORM GSTR-3B electronically through the common portal for each month from July 2018 to March 2019 on or before the twentieth day of the succeeding month, and mandates that tax, interest, penalty, fees or other amounts payable under the Act be discharged by debiting the electronic cash ledger or electronic credit ledger not later than that last date.
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.
Due date for GSTR-3B returns set as the twentieth day of the succeeding month; liabilities payable via electronic ledgers by then.
Requires registered persons to file FORM GSTR-3B electronically through the common portal for each month from July 2018 to March 2019 on or before the twentieth day of the succeeding month, and mandates that tax, interest, penalty, fees or other amounts payable under the Act be discharged by debiting the electronic cash ledger or electronic credit ledger not later than that last date.
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