Return timing requirement: monthly GSTR-3B returns filed on portal and tax liabilities discharged from electronic ledgers. Registered persons must furnish FORM GSTR-3B electronically through the common portal by the prescribed filing deadline and discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing deadline, subject to the provisions of Section 49 of the Act.
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 timing requirement: monthly GSTR-3B returns filed on portal and tax liabilities discharged from electronic ledgers.
Registered persons must furnish FORM GSTR-3B electronically through the common portal by the prescribed filing deadline and discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing deadline, subject to the provisions of Section 49 of the Act.
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