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of <h1>Kerala SGST mandates electronic filing of Form GSTR-3B from July 2018 to March 2019 by the 20th monthly.</h1> The Kerala State Goods and Services Tax Department issued Notification No. 7/2018-STATE TAX, specifying that registered persons must electronically file Form GSTR-3B for the months from July 2018 to March 2019 by the 20th of the following month. Tax liabilities, including tax, interest, penalties, fees, or other amounts under the Kerala SGST Act, must be discharged by debiting the electronic cash or credit ledger by the due date. This directive is in accordance with Section 168 of the Kerala SGST Act, 2017, and Rule 61 of the Kerala SGST Rules, 2017.
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