Return filing deadline for FORM GSTR-3B set monthly; payment must be discharged via electronic ledgers by the filing due date. The notification requires that FORM GSTR-3B for July 2018 through March 2019 be furnished electronically through the common portal by the twentieth day of the month following each tax period, and mandates that registered persons discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that filing due 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.
Return filing deadline for FORM GSTR-3B set monthly; payment must be discharged via electronic ledgers by the filing due date.
The notification requires that FORM GSTR-3B for July 2018 through March 2019 be furnished electronically through the common portal by the twentieth day of the month following each tax period, and mandates that registered persons discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, no later than that filing due date.
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