Due dates for GSTR-3B filings require electronic return submission and ledger-based tax payments by the prescribed monthly cut-off. The Commissioner mandates electronic submission of Form GSTR-3B through the common portal by the twentieth day of the succeeding month for the specified period, and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the return filing deadline.
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.
Due dates for GSTR-3B filings require electronic return submission and ledger-based tax payments by the prescribed monthly cut-off.
The Commissioner mandates electronic submission of Form GSTR-3B through the common portal by the twentieth day of the succeeding month for the specified period, and requires registered persons to discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than the return filing deadline.
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