Extend the furnishing return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 - 34/2018 – State Tax - Sikkim SGST
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Return filing deadline for GSTR-3B extended; electronic filing and ledger-based payment required by the succeeding month's twentieth day. Registered persons must furnish FORM GSTR-3B electronically through the common portal by the twentieth day of the month succeeding each return month in the specified transitional period, and must discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger, as applicable, not 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 GSTR-3B extended; electronic filing and ledger-based payment required by the succeeding month's twentieth day.
Registered persons must furnish FORM GSTR-3B electronically through the common portal by the twentieth day of the month succeeding each return month in the specified transitional period, and must discharge tax liabilities by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date.
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