GSTR-3B filing deadline set; returns must be filed electronically and liabilities discharged via electronic ledgers. The notification requires that FORM GSTR-3B for April, May and June 2019 be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month, and mandates that registered persons discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the statutory payment provisions.
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.
GSTR-3B filing deadline set; returns must be filed electronically and liabilities discharged via electronic ledgers.
The notification requires that FORM GSTR-3B for April, May and June 2019 be furnished electronically through the common portal on or before the twentieth day of the month succeeding each month, and mandates that registered persons discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date, subject to the statutory payment provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.