Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019 - 05/2019–C.T./GST - 13/2019 – State Tax - West Bengal SGST
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GSTR-3B filing deadlines: monthly returns due by the twentieth day following the month; payment via electronic ledgers required. Prescribes that FORM GSTR-3B for April-June 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month, 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, on or before that 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.
GSTR-3B filing deadlines: monthly returns due by the twentieth day following the month; payment via electronic ledgers required.
Prescribes that FORM GSTR-3B for April-June 2019 must be furnished electronically through the common portal on or before the twentieth day of the month succeeding the relevant month, 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, on or before that due date.
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