GSTR-3B filing deadline set to the twentieth day of the succeeding month; payment must be made via electronic ledgers. Specifies that FORM GSTR-3B returns for July 2018 to March 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month, and that tax liabilities declared in the return must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date, subject to statutory payment provisions.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline set to the twentieth day of the succeeding month; payment must be made via electronic ledgers.
Specifies that FORM GSTR-3B returns for July 2018 to March 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month, and that tax liabilities declared in the return must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that due date, subject to statutory payment provisions.
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