GSTR-3B filing deadline set for monthly returns; tax liabilities must be discharged via electronic ledgers. The return in FORM GSTR-3B must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the tax period. Tax, interest, penalty, fees or other amounts shown as liabilities in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the Act's payment provisions.
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 deadline set for monthly returns; tax liabilities must be discharged via electronic ledgers.
The return in FORM GSTR-3B must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the tax period. Tax, interest, penalty, fees or other amounts shown as liabilities in FORM GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the Act's payment provisions.
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